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. obÌåÓýever, it is important to note that pursuant to such items cannot be used or cited as precedent.
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Afiche 2776 - 2800 of 75786
jwenn ?d| Nimewo | UILC | ³§¾±Âᨨ | Dat Piblikasyon |
|---|---|---|---|
| 202350017 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/15/2023 |
| 202350016 | 501.05-00 | Labor Organizations | 12/15/2023 |
| 202350015 | 1295.02-00 | Time For Making Election | 12/15/2023 |
| 202350015 | 1295.02-02 | Retroactive Elections | 12/15/2023 |
| 202350014 | 9999.00-00 | Miscellaneous Issues | 12/15/2023 |
| 202350014 | 9999.98-00 | Not Able to Identify Under Present List | 12/15/2023 |
| 202350013 | 42.00-00 | Low-Income Housing Credit | 12/15/2023 |
| 202350013 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/15/2023 |
| 202350013 | 9100.01-00 | Section 42; Low-Income Housing Credit | 12/15/2023 |
| 202350012 | 9100.10-00 | Section 446 | 12/15/2023 |
| 202350011 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 12/15/2023 |
| 202350011 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 12/15/2023 |
| 202350010 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 12/15/2023 |
| 202350010 | 355.01-00 | Spin-Off | 12/15/2023 |
| 202350010 | 361.00-00 | Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) | 12/15/2023 |
| 202350010 | 361.02-00 | Distributions | 12/15/2023 |
| 202350010 | 361.02-02 | Certain Transfers to Creditors | 12/15/2023 |
| 202350010 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 12/15/2023 |
| 202350010 | 368.04-00 | Assets for Control of Transferee (Type "D") | 12/15/2023 |
| 202350009 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/15/2023 |
| 202350009 | 9100.22-00 | Other | 12/15/2023 |
| 202350009 | 951A.00-00 | Global Intangible Low-Taxed Income Included in Gross Income of United States Shareholders | 12/15/2023 |
| 202350009 | 951A.02-00 | Net CFC Tested Income | 12/15/2023 |
| 202350008 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 12/15/2023 |
| 202350008 | 9100.22-00 | Other | 12/15/2023 |