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 3251 - 3275 of 75786
jwenn ?d| Nimewo | UILC | ³§¾±Âᨨ | Dat Piblikasyon |
|---|---|---|---|
| 202340008 | 1362.00-00 | Election by Small Business Corporation | 10/06/2023 |
| 202340008 | 1362.01-00 | Eligible v. Ineligible | 10/06/2023 |
| 202340008 | 1362.01-02 | Election After Termination | 10/06/2023 |
| 202340008 | 1362.02-00 | Termination of Election | 10/06/2023 |
| 202340008 | 1362.02-02 | Ceases to be Small Business Corporation | 10/06/2023 |
| 202340008 | 1362.04-00 | Inadvertent Terminations | 10/06/2023 |
| 202340007 | 1272.05-00 | OID Election | 10/06/2023 |
| 202340007 | 1278.02-00 | Election to Include Market Discount Currently | 10/06/2023 |
| 202340007 | 1283.03-01 | Elections | 10/06/2023 |
| 202340007 | 851.00-00 | Definition of Regulated Investment Company | 10/06/2023 |
| 202340007 | 851.01-00 | Election to be Regulated Investment Company | 10/06/2023 |
| 202340007 | 852.00-00 | Taxation of Regulated Investment Companies and Their Shareholders | 10/06/2023 |
| 202340007 | 855.00-00 | Dividends Paid by Regulated Investment Company After Close of Taxable Year | 10/06/2023 |
| 202340007 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/06/2023 |
| 202340007 | 988.00-00 | Treatment of Certain Foreign Currency Transactions | 10/06/2023 |
| 202340006 | 9100.04-00 | Section 168; MACRS | 10/06/2023 |
| 202340005 | 1361.00-00 | Definitions | 10/06/2023 |
| 202340005 | 1361.03-00 | Certain Trusts Permitted as Shareholders | 10/06/2023 |
| 202340005 | 1361.03-03 | Electing Small Business Trusts | 10/06/2023 |
| 202340005 | 1362.00-00 | Election by Small Business Corporation | 10/06/2023 |
| 202340005 | 1362.04-00 | Inadvertent Terminations | 10/06/2023 |
| 202340004 | 9100.04-00 | Section 168; MACRS | 10/06/2023 |
| 202340003 | 871.02-13 | Exemption from Tax on Certain Interest and Dividends | 10/06/2023 |
| 202340002 | 1361.00-00 | Definitions | 10/06/2023 |
| 202340002 | 1361.03-00 | Certain Trusts Permitted as Shareholders | 10/06/2023 |