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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?ang hi?n th? 1026 - 1050 of 75747
°Õ¨¬³¾ Tr? Gi¨²p| S? | UILC | Ch? ?? | Ng¨¤y Ph¨¢t H¨¤nh |
|---|---|---|---|
| 202447016 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 11/22/2024 |
| 202447016 | 501.06-01 | Performance of Particular Services for Members | 11/22/2024 |
| 202447015 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/22/2024 |
| 202447014 | 9100.09-00 | Section 442; Accounting Periods | 11/22/2024 |
| 202447013 | 367.30-00 | Transfers of Intangible Property to Foreign Corporations Under Section 367(d) | 11/22/2024 |
| 202447013 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/22/2024 |
| 202447012 | 1361.03-03 | Electing Small Business Trusts | 11/22/2024 |
| 202447012 | 1362.00-00 | Election by Small Business Corporation | 11/22/2024 |
| 202447012 | 1362.04-00 | Inadvertent Terminations | 11/22/2024 |
| 202447011 | 1361.03-03 | Electing Small Business Trusts | 11/22/2024 |
| 202447011 | 1362.04-00 | Inadvertent Terminations | 11/22/2024 |
| 202447010 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/22/2024 |
| 202447010 | 9100.10-00 | Section 446 | 11/22/2024 |
| 202447010 | 9100.10-01 | Accounting Methods | 11/22/2024 |
| 202447009 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 11/22/2024 |
| 202447009 | 754.02-00 | Timeliness of Election | 11/22/2024 |
| 202447009 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/22/2024 |
| 202447009 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 11/22/2024 |
| 202447008 | 1361.01-00 | Small Business Corporation v. Not a Small Business Corporation | 11/22/2024 |
| 202447008 | 1361.05-00 | Qualified Subchapter S Subsidiary | 11/22/2024 |
| 202447008 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/22/2024 |
| 202447007 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 11/22/2024 |
| 202447007 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 11/22/2024 |
| 202447006 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 11/22/2024 |
| 202447006 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/22/2024 |