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 5251 - 5275 of 76702
尋求幫助| 編號 | UILC | 主題 | 發布日期 |
|---|---|---|---|
| 202309006 | 2642.00-00 | Inclusion Ratio | 03/03/2023 |
| 202309006 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/03/2023 |
| 202309005 | 9100.04-00 | Section 168; MACRS | 03/03/2023 |
| 202309004 | 168.00-00 | Modified Accelerated Cost Recovery System | 03/03/2023 |
| 202309003 | 469.00-00 | Passive Activity Losses and Credits Limited | 03/03/2023 |
| 202309003 | 469.03-00 | Passive Activity Defined | 03/03/2023 |
| 202309003 | 469.03-03 | Definition of Activity | 03/03/2023 |
| 202309003 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/03/2023 |
| 202309002 | 1032.00-00 | Exchange of Stock for Property (Recognition v. Nonrecognition) | 03/03/2023 |
| 202309002 | 1502.75-00 | Filing Requirements | 03/03/2023 |
| 202309002 | 1502.75-10 | When Group Remains in Existence | 03/03/2023 |
| 202309002 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 03/03/2023 |
| 202309002 | 354.00-00 | Exchanges of Stock and Securities in Certain Reorganizations | 03/03/2023 |
| 202309002 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 03/03/2023 |
| 202309002 | 833.00-00 | Treatment of Blue Cross Blue Shield Organizations | 03/03/2023 |
| 202309002 | 833.01-00 | Treated as Stock Insurance Company | 03/03/2023 |
| 202309001 | 263.16-00 | Election to Deduct or Capitalize Certain Expenditures | 03/03/2023 |
| 202309001 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/03/2023 |
| 202309000 | 6110.00-00 | Index for Public Inspection of Written Determination | 03/03/2023 |
| 202308013 | 4942.03-07 | Set-Asides | 02/24/2023 |
| 202308012 | 501.03-30 | Organizational and Operational Tests | 02/24/2023 |
| 202308012 | 501.33-00 | Private v. Public Interest Served | 02/24/2023 |
| 202308012 | 501.35-00 | "Exclusively" Test | 02/24/2023 |
| 202308011 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 02/24/2023 |
| 202308010 | 162.00-00 | Trade or Business (Deductible v. Not Deductible) | 02/24/2023 |
