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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 276 - 300 of 76888
尋求幫助| 編號 | UILC | 主題 | 發布日期 |
|---|---|---|---|
| 202550005 | 4942.00-00 | Taxes on Failure to Distribute Income | 12/12/2025 |
| 202550005 | 4944.00-00 | Excise Tax on "Jeopardizing" Investments | 12/12/2025 |
| 202550005 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 12/12/2025 |
| 202550005 | 507.00-00 | Termination of Private Foundation Status | 12/12/2025 |
| 202550004 | 4940.00-00 | Excise Tax on Net Investment Income (Applicable v. Not Applicable) | 12/12/2025 |
| 202550004 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 12/12/2025 |
| 202550004 | 4942.00-00 | Taxes on Failure to Distribute Income | 12/12/2025 |
| 202550004 | 4944.00-00 | Excise Tax on "Jeopardizing" Investments | 12/12/2025 |
| 202550004 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 12/12/2025 |
| 202550004 | 507.00-00 | Termination of Private Foundation Status | 12/12/2025 |
| 202550003 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 12/12/2025 |
| 202550003 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/12/2025 |
| 202550003 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 12/12/2025 |
| 202550002 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 12/12/2025 |
| 202550002 | 754.02-00 | Timeliness of Election | 12/12/2025 |
| 202550002 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/12/2025 |
| 202550002 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 12/12/2025 |
| 202550001 | 7701.00-00 | Definitions | 12/12/2025 |
| 202550001 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/12/2025 |
| 202550001 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/12/2025 |
| 202550000 | 6110.00-00 | Index for Public Inspection of Written Determination | 12/12/2025 |
| 202549025 | 4945.04-04 | Grants to Individuals | 12/05/2025 |
| 202549024 | 508.02-00 | Exceptions | 12/05/2025 |
| 202549023 | 4945.04-04 | Grants to Individuals | 12/05/2025 |
| 202549022 | 4942.03-07 | Set-Asides | 12/05/2025 |
