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. ob体育ever, it is important to note that pursuant to such items cannot be used or cited as precedent.
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Помощь по поиску| Номер | UILC | Тема | Дата публикации |
|---|---|---|---|
| 202403004 | 115.06-00 | Income Accruing to the State | 01/19/2024 |
| 202403003 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/19/2024 |
| 202403002 | 1362.00-00 | Election by Small Business Corporation | 01/19/2024 |
| 202403002 | 1362.02-00 | Termination of Election | 01/19/2024 |
| 202403002 | 1362.04-00 | Inadvertent Terminations | 01/19/2024 |
| 202403001 | 1362.04-00 | Inadvertent Terminations | 01/19/2024 |
| 202403000 | 6110.00-00 | Index for Public Inspection of Written Determination | 01/19/2024 |
| 202402015 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 01/12/2024 |
| 202402014 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/12/2024 |
| 202402013 | 521.01-00 | Farmers' v. Not a Farmers' Cooperative | 01/12/2024 |
| 202402013 | 501.07-00 | Social Clubs | 01/12/2024 |
| 202402012 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 01/12/2024 |
| 202402012 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/12/2024 |
| 202402012 | 501.03-30 | Organizational and Operational Tests | 01/12/2024 |
| 202402011 | 508.00-00 | Special Rules With Respect to Section 501 (c)(3) Organizations | 01/12/2024 |
| 202402010 | 6103.00-00 | Confidentiality and Disclosure of Returns and Return Information | 01/12/2024 |
| 202402010 | 6103.05-12 | Disclosure of Return Information | 01/12/2024 |
| 202402010 | 6103.08-00 | Disclosure to Federal Employees for Tax Administration Purposes | 01/12/2024 |
| 202402010 | 6103.08-04 | Disclosure in Judicial or Administrative Tax Administration Proceedings | 01/12/2024 |
| 202402009 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 01/12/2024 |
| 202402009 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/12/2024 |
| 202402008 | 7701.03-00 | Association v. Trust | 01/12/2024 |
| 202402008 | 7701.03-06 | Liquidating Trusts | 01/12/2024 |
| 202402007 | 83.02-04 | Revocability of Election | 01/12/2024 |
| 202402006 | 336.00-00 | Gain or Loss Recognized on Property Distributed in Complete Liquidation | 01/12/2024 |