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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Отображаются 151 - 175 of 75709
Помощь по поискуНомер | UILC | Тема | Дата публикации |
---|---|---|---|
202521004 | 1362.02-02 | Ceases to be Small Business Corporation | 05/23/2025 |
202521004 | 1362.03-00 | S Termination Year | 05/23/2025 |
202521004 | 1362.04-00 | Inadvertent Terminations | 05/23/2025 |
202521003 | 1361.00-00 | Definitions | 05/23/2025 |
202521003 | 1361.05-00 | Qualified Subchapter S Subsidiary | 05/23/2025 |
202521003 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/23/2025 |
202521002 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 05/23/2025 |
202521002 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 05/23/2025 |
202521001 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 05/23/2025 |
202521001 | 355.01-00 | Spin-Off | 05/23/2025 |
202521001 | 368.04-00 | Assets for Control of Transferee (Type "D") | 05/23/2025 |
202521000 | 6110.00-00 | Index for Public Inspection of Written Determination | 05/23/2025 |
202520014 | 9100.00.00 | Extension of Time for Making Certain Elections | 05/16/2025 |
202520013 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 05/16/2025 |
202520012 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 05/16/2025 |
202520011 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 05/16/2025 |
202520011 | 501.03-30 | Organizational and Operational Tests | 05/16/2025 |
202520011 | 501.03-33 | Lessening the Burdens of Government | 05/16/2025 |
202520011 | 501.35-00 | "Exclusively" Test | 05/16/2025 |
202520011 | 501.36-01 | Section 501(c)(3) Organizations | 05/16/2025 |
202520010 | 856.00-00 | Definition of Real Estate Investment Trust | 05/16/2025 |
202520009 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 05/16/2025 |
202520009 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/16/2025 |
202520008 | 42.00-00 | Low-Income Housing Credit | 05/16/2025 |
202520008 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/16/2025 |