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 поискуНомер | UILC | Тема | Дата публикации |
---|---|---|---|
202319015 | 3134.00-00 | Employee Retention Credit for Employers due to COVID-19 | 05/12/2023 |
202319015 | 3504.00-00 | Acts to be Performed by Agents | 05/12/2023 |
202319015 | 3511.00-00 | Certified Professional Employer Organizations | 05/12/2023 |
202319015 | 6402.00-00 | Authority to Make Credits or Refunds | 05/12/2023 |
202319015 | 6402.01-00 | Credit of Overpayment Against Any Tax Liability | 05/12/2023 |
202319015 | 7705.00-00 | Definitions | 05/12/2023 |
202319015 | 7803.03-00 | Taxpayer Bill of Rights | 05/12/2023 |
202319015 | 9999.00-00 | Miscellaneous Issues | 05/12/2023 |
202319014 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 05/12/2023 |
202319014 | 9100.22-00 | Other | 05/12/2023 |
202319013 | 1202.00-00 | 50-Percent Exclusion for Gain from Certain Small Business Stocks | 05/12/2023 |
202319012 | 1362.00-00 | Election by Small Business Corporation | 05/12/2023 |
202319012 | 1362.04-00 | Inadvertent Terminations | 05/12/2023 |
202319011 | 9100.09-00 | Section 442; Accounting Periods | 05/12/2023 |
202319010 | 453.00-00 | Installment Method (Available v. Not Available) | 05/12/2023 |
202319009 | 6050P.00-00 | Returns Relating to Cancellation of Indebtedness by Certain Financial Entities | 05/12/2023 |
202319008 | 1361.03-03 | Electing Small Business Trusts | 05/12/2023 |
202319008 | 1362.00-00 | Election by Small Business Corporation | 05/12/2023 |
202319008 | 1362.04-00 | Inadvertent Terminations | 05/12/2023 |
202319007 | 7701.00-00 | Definitions | 05/12/2023 |
202319007 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/12/2023 |
202319007 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 05/12/2023 |
202319006 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/12/2023 |
202319005 | 1362.04-00 | Inadvertent Terminations | 05/12/2023 |
202319004 | 1362.04-00 | Inadvertent Terminations | 05/12/2023 |