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 7676 - 7700 of 76797
尋求幫助| 編號 | UILC | 主題 | 發布日期 |
|---|---|---|---|
| 202152012 | 988.05-00 | Hedging Transactions | 12/30/2021 |
| 202152011 | 2010.00-00 | Unified Credit Against Estate Tax | 12/30/2021 |
| 202152011 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 12/30/2021 |
| 202152011 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/30/2021 |
| 202152011 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 12/30/2021 |
| 202152010 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 12/30/2021 |
| 202152010 | 355.01-00 | Spin-Off | 12/30/2021 |
| 202152010 | 361.00-00 | Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) | 12/30/2021 |
| 202152010 | 368.04-00 | Assets for Control of Transferee (Type "D") | 12/30/2021 |
| 202152009 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/30/2021 |
| 202152008 | 7701.00-00 | Definitions | 12/30/2021 |
| 202152008 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/30/2021 |
| 202152008 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/30/2021 |
| 202152007 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/30/2021 |
| 202152007 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 12/30/2021 |
| 202152006 | 2001.00-00 | Imposition and Rate of Tax | 12/30/2021 |
| 202152006 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 12/30/2021 |
| 202152006 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 12/30/2021 |
| 202152006 | 2652.00-00 | Other Definitions | 12/30/2021 |
| 202152005 | 1362.04-00 | Inadvertent Terminations | 12/30/2021 |
| 202152004 | 162.21-17 | False Claims Act Settlements with DOJ - Health Care Fraud | 12/30/2021 |
| 202152003 | 1361.05-00 | Qualified Subchapter S Subsidiary | 12/30/2021 |
| 202152003 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/30/2021 |
| 202152002 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 12/30/2021 |
| 202152002 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 12/30/2021 |
