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 51 - 75 of 76542
尋求幫助| 編號 | UILC | 主題 | 發布日期 |
|---|---|---|---|
| 202548008 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/28/2025 |
| 202548008 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 11/28/2025 |
| 202548007 | 7701.00-00 | Definitions | 11/28/2025 |
| 202548007 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/28/2025 |
| 202548007 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 11/28/2025 |
| 202548006 | 1362.00-00 | Election by Small Business Corporation | 11/28/2025 |
| 202548006 | 1362.02-00 | Termination of Election | 11/28/2025 |
| 202548006 | 1362.02-02 | Ceases to be Small Business Corporation | 11/28/2025 |
| 202548006 | 1362.04-00 | Inadvertent Terminations | 11/28/2025 |
| 202548005 | 864.01-00 | U.S. Trade or Business | 11/28/2025 |
| 202548005 | 864.01-04 | Trading in Securities | 11/28/2025 |
| 202548005 | 871.00-00 | Tax on Nonresident Alien Individuals | 11/28/2025 |
| 202548005 | 871.02-03 | Fixed or Determinable Annual Or Periodical Income | 11/28/2025 |
| 202548005 | 881.00-00 | Tax on Income of Foreign Corporations Not Connected with United States Business | 11/28/2025 |
| 202548005 | 881.02-01 | Interest That Would Be Subject to Section 881 (a) | 11/28/2025 |
| 202548004 | 864.01-00 | U.S. Trade or Business | 11/28/2025 |
| 202548004 | 864.01-04 | Trading in Securities | 11/28/2025 |
| 202548004 | 871.00-00 | Tax on Nonresident Alien Individuals | 11/28/2025 |
| 202548004 | 871.02-03 | Fixed or Determinable Annual Or Periodical Income | 11/28/2025 |
| 202548004 | 881.00-00 | Tax on Income of Foreign Corporations Not Connected with United States Business | 11/28/2025 |
| 202548004 | 881.02-01 | Interest That Would Be Subject to Section 881 (a) | 11/28/2025 |
| 202548003 | 414.08-00 | Church Plan | 11/28/2025 |
| 202548002 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 11/28/2025 |
| 202548002 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/28/2025 |
| 202548001 | 1362.00-00 | Election by Small Business Corporation | 11/28/2025 |
