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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.
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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 15376 - 15400 of 77055
尋求幫助| 編號 | UILC | 主題 | 發布日期 |
|---|---|---|---|
| 201744006 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 11/03/2017 |
| 201744006 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 11/03/2017 |
| 201744006 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 11/03/2017 |
| 201744005 | 9100.04-00 | Section 168; MACRS | 11/03/2017 |
| 201744004 | 1295.02-02 | Retroactive Elections | 11/03/2017 |
| 201744003 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 11/03/2017 |
| 201744002 | 7701.00-00 | Definitions | 11/03/2017 |
| 201744001 | 7701.00-00 | Definitions | 11/03/2017 |
| 201744001 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 11/03/2017 |
| 201744000 | 6110.00-00 | Index for Public Inspection of Written Determination | 11/03/2017 |
| 201743019 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 10/27/2017 |
| 201743019 | 501.03-30 | Organizational and Operational Tests | 10/27/2017 |
| 201743018 | 501.03-05 | Corporations | 10/27/2017 |
| 201743018 | 501.03-30 | Organizational and Operational Tests | 10/27/2017 |
| 201743018 | 501.36-01 | Section 501(c)(3) Organizations | 10/27/2017 |
| 201743017 | 355.06-00 | Device | 10/27/2017 |
| 201743016 | 1362.01-03 | Late Elections | 10/27/2017 |
| 201743015 | 1362.00-00 | Election by Small Business Corporation | 10/27/2017 |
| 201743015 | 1362.04-00 | Inadvertent Terminations | 10/27/2017 |
| 201743014 | 911.11-03 | Reelection | 10/27/2017 |
| 201743013 | 2032A.00-00 | Valuation of Farm Real Property | 10/27/2017 |
| 201743012 | 1362.04-00 | Inadvertent Terminations | 10/27/2017 |
| 201743011 | 61.22-00 | Discharge of Indebtedness | 10/27/2017 |
| 201743010 | 6041.08-00 | Payments By United States Or A State | 10/27/2017 |
| 201743010 | 61.00-00 | Gross Income v. Not Gross Income | 10/27/2017 |
