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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 2101 - 2125 of 77055
尋求幫助| 編號 | UILC | 主題 | 發布日期 |
|---|---|---|---|
| 202501008 | 954.02-02 | Exclusion of Certain Dividends, Interest, Rents and Royalties from Related Persons | 01/03/2025 |
| 202501007 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 01/03/2025 |
| 202501007 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/03/2025 |
| 202501006 | 1362.01-02 | Election After Termination | 01/03/2025 |
| 202501005 | 1362.01-02 | Election After Termination | 01/03/2025 |
| 202501004 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 01/03/2025 |
| 202501004 | 2642.00-00 | Inclusion Ratio | 01/03/2025 |
| 202501004 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/03/2025 |
| 202501003 | 614.04-00 | Aggregating Non-Operating Mineral Interests | 01/03/2025 |
| 202501002 | 614.04-00 | Aggregating Non-Operating Mineral Interests | 01/03/2025 |
| 202501001 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 01/03/2025 |
| 202501001 | 754.02-00 | Timeliness of Election | 01/03/2025 |
| 202501001 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/03/2025 |
| 202501001 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 01/03/2025 |
| 202501000 | 6110.00-00 | Index for Public Inspection of Written Determination | 01/03/2025 |
| 202452018 | 4945.04-04 | Grants to Individuals | 12/27/2024 |
| 202452017 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/27/2024 |
| 202452017 | 501.03-30 | Organizational and Operational Tests | 12/27/2024 |
| 202452017 | 501.33-00 | Private v. Public Interest Served | 12/27/2024 |
| 202452016 | 501.04-07 | Homeowners Association | 12/27/2024 |
| 202452015 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/27/2024 |
| 202452014 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/27/2024 |
| 202452014 | 501.03-30 | Organizational and Operational Tests | 12/27/2024 |
| 202452013 | 9999.00-00 | Miscellaneous Issues | 12/27/2024 |
| 202452012 | 6221.00-00 | Tax Treatment Determined At Partnership Level | 12/27/2024 |
