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.
- Enter a term in the Find box.
- Click the Search button.
?ang hi?n th? 3226 - 3250 of 75786
°Õ¨¬³¾ Tr? Gi¨²p| S? | UILC | Ch? ?? | Ng¨¤y Ph¨¢t H¨¤nh |
|---|---|---|---|
| 202340017 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 10/06/2023 |
| 202340017 | 9100.22-00 | Other | 10/06/2023 |
| 202340016 | 1022.00-00 | Basis Rules Applicable to the Estates of Decedents Dying in 2010 | 10/06/2023 |
| 202340016 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/06/2023 |
| 202340015 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 10/06/2023 |
| 202340015 | 355.01-00 | Spin-Off | 10/06/2023 |
| 202340015 | 355.03-00 | Active Business | 10/06/2023 |
| 202340015 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 10/06/2023 |
| 202340015 | 368.04-00 | Assets for Control of Transferee (Type "D") | 10/06/2023 |
| 202340014 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 10/06/2023 |
| 202340013 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 10/06/2023 |
| 202340012 | 856.00-00 | Definition of Real Estate Investment Trust | 10/06/2023 |
| 202340012 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/06/2023 |
| 202340011 | 1362.00-00 | Election by Small Business Corporation | 10/06/2023 |
| 202340011 | 1362.01-00 | Eligible v. Ineligible | 10/06/2023 |
| 202340011 | 1362.04-00 | Inadvertent Terminations | 10/06/2023 |
| 202340010 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/06/2023 |
| 202340010 | 9100.04-00 | Section 168; MACRS | 10/06/2023 |
| 202340010 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 10/06/2023 |
| 202340009 | 1362.00-00 | Election by Small Business Corporation | 10/06/2023 |
| 202340009 | 1362.01-00 | Eligible v. Ineligible | 10/06/2023 |
| 202340009 | 1362.01-02 | Election After Termination | 10/06/2023 |
| 202340009 | 1362.02-00 | Termination of Election | 10/06/2023 |
| 202340009 | 1362.02-02 | Ceases to be Small Business Corporation | 10/06/2023 |
| 202340009 | 1362.04-00 | Inadvertent Terminations | 10/06/2023 |