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IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder.
View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.
IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.
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顯示 9301 - 9325 of 77055
尋求幫助| 編號 | UILC | 主題 | 發布日期 |
|---|---|---|---|
| 202114000 | 6110.00-00 | Index for Public Inspection of Written Determination | 04/09/2021 |
| 202113010 | 4945.04-04 | Grants to Individuals | 04/02/2021 |
| 202113009 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 04/02/2021 |
| 202113009 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 04/02/2021 |
| 202113008 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 04/02/2021 |
| 202113008 | 355.06-00 | Device | 04/02/2021 |
| 202113007 | 355.06-00 | Device | 04/02/2021 |
| 202113006 | 7701.00-00 | Definitions | 04/02/2021 |
| 202113006 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/02/2021 |
| 202113005 | 7701.00-00 | Definitions | 04/02/2021 |
| 202113005 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/02/2021 |
| 202113005 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 04/02/2021 |
| 202113004 | 7701.00-00 | Definitions | 04/02/2021 |
| 202113004 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/02/2021 |
| 202113004 | 9100.30-00 | Section 195; Start-Up Expenditures | 04/02/2021 |
| 202113003 | 754.02-00 | Timeliness of Election | 04/02/2021 |
| 202113003 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 04/02/2021 |
| 202113002 | 1362.00-00 | Election by Small Business Corporation | 04/02/2021 |
| 202113002 | 1362.04-00 | Inadvertent Terminations | 04/02/2021 |
| 202113001 | 1361.05-00 | Qualified Subchapter S Subsidiary | 04/02/2021 |
| 202113001 | 1362.00-00 | Election by Small Business Corporation | 04/02/2021 |
| 202113001 | 1362.04-00 | Inadvertent Terminations | 04/02/2021 |
| 202113000 | 6110.00-00 | Index for Public Inspection of Written Determination | 04/02/2021 |
| 202112003 | 108.00-00 | Income From Discharge of Indebtedness | 03/26/2021 |
| 202112003 | 108.04-03 | Indebtedness Contributed to Capital | 03/26/2021 |
