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? 2251 - 2275 of 75748
°Õ¨¬³¾ Tr? Gi¨²p| S? | UILC | Ch? ?? | Ng¨¤y Ph¨¢t H¨¤nh |
|---|---|---|---|
| 202413011 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 03/29/2024 |
| 202413010 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 03/29/2024 |
| 202413010 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 03/29/2024 |
| 202413009 | 115.00-00 | Income of States, Municipalities, etc. | 03/29/2024 |
| 202413008 | 7701.00-00 | Definitions | 03/29/2024 |
| 202413007 | 7701.00-00 | Definitions | 03/29/2024 |
| 202413007 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/29/2024 |
| 202413007 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 03/29/2024 |
| 202413006 | 1361.00-00 | Definitions | 03/29/2024 |
| 202413006 | 1361.03-00 | Certain Trusts Permitted as Shareholders | 03/29/2024 |
| 202413006 | 1361.03-03 | Electing Small Business Trusts | 03/29/2024 |
| 202413006 | 1362.00-00 | Election by Small Business Corporation | 03/29/2024 |
| 202413006 | 1362.02-00 | Termination of Election | 03/29/2024 |
| 202413006 | 1362.04-00 | Inadvertent Terminations | 03/29/2024 |
| 202413005 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 03/29/2024 |
| 202413005 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 03/29/2024 |
| 202413004 | 856.00-00 | Definition of Real Estate Investment Trust | 03/29/2024 |
| 202413004 | 856.04-00 | Rents From Real Property | 03/29/2024 |
| 202413003 | 468A.04-02 | Revised Schedules | 03/29/2024 |
| 202413002 | 1295.02-00 | Time For Making Election | 03/29/2024 |
| 202413002 | 1295.02-02 | Retroactive Elections | 03/29/2024 |
| 202413001 | 1295.02-00 | Time For Making Election | 03/29/2024 |
| 202413001 | 1295.02-02 | Retroactive Elections | 03/29/2024 |
| 202413000 | 6110.00-00 | Index for Public Inspection of Written Determination | 03/29/2024 |
| 202412011 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 03/22/2024 |