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.
- Enter a term in the Find box.
- Click the Search button.
顯示 15726 - 15750 of 76797
尋求幫助| 編號 | UILC | 主題 | 發布日期 |
|---|---|---|---|
| 201729019 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/21/2017 |
| 201729018 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 07/21/2017 |
| 201729018 | 2642.00-00 | Inclusion Ratio | 07/21/2017 |
| 201729018 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/21/2017 |
| 201729017 | 2010.04-00 | Portability Election under § 2010(c)(5)(A) | 07/21/2017 |
| 201729017 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) | 07/21/2017 |
| 201729016 | 1362.00-00 | Election by Small Business Corporation | 07/21/2017 |
| 201729016 | 1362.01-00 | Eligible v. Ineligible | 07/21/2017 |
| 201729016 | 1362.01-02 | Election After Termination | 07/21/2017 |
| 201729016 | 1362.02-00 | Termination of Election | 07/21/2017 |
| 201729016 | 1362.02-02 | Ceases to be Small Business Corporation | 07/21/2017 |
| 201729016 | 1362.04-00 | Inadvertent Terminations | 07/21/2017 |
| 201729015 | 754.02-00 | Timeliness of Election | 07/21/2017 |
| 201729015 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 07/21/2017 |
| 201729014 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 07/21/2017 |
| 201729014 | 512.04-00 | Investments and Other Speculative Activities--Foundation (See Also 0501.26-06) | 07/21/2017 |
| 201729014 | 513.00-00 | Unrelated v. Not Unrelated Trade or Business | 07/21/2017 |
| 201729014 | 513.01-00 | Trusts | 07/21/2017 |
| 201729014 | 664.03-02 | Charitable Remainder Unitrust | 07/21/2017 |
| 201729013 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 07/21/2017 |
| 201729013 | 512.04-00 | Investments and Other Speculative Activities--Foundation (See Also 0501.26-06) | 07/21/2017 |
| 201729013 | 513.00-00 | Unrelated v. Not Unrelated Trade or Business | 07/21/2017 |
| 201729013 | 513.01-00 | Trusts | 07/21/2017 |
| 201729012 | 468A.06-03 | Disposition of Interest | 07/21/2017 |
| 201729011 | 468A.06-03 | Disposition of Interest | 07/21/2017 |
