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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顯示 1901 - 1925 of 75748
尋求帮助| 编号 | UILC | 主题 | 发布日期 |
|---|---|---|---|
| 202422014 | 501.07-00 | Social Clubs | 05/31/2024 |
| 202422014 | 501.07-03 | Leases or Sales of Club Property | 05/31/2024 |
| 202422013 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 05/31/2024 |
| 202422013 | 501.03-05 | Corporations | 05/31/2024 |
| 202422013 | 501.35-00 | "Exclusively" Test | 05/31/2024 |
| 202422012 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 05/31/2024 |
| 202422012 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 05/31/2024 |
| 202422012 | 501.03-30 | Organizational and Operational Tests | 05/31/2024 |
| 202422011 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 05/31/2024 |
| 202422010 | 881.00-00 | Tax on Income of Foreign Corporations Not Connected with United States Business | 05/31/2024 |
| 202422010 | 953.06-00 | Election by Foreign Insurance Company to be Treated as Domestic Corporation | 05/31/2024 |
| 202422009 | 7701.00-00 | Definitions | 05/31/2024 |
| 202422009 | 7701.02-00 | Partnerships v. Associations | 05/31/2024 |
| 202422009 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/31/2024 |
| 202422009 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 05/31/2024 |
| 202422008 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 05/31/2024 |
| 202422007 | 7701.00-00 | Definitions | 05/31/2024 |
| 202422007 | 7701.02-00 | Partnerships v. Associations | 05/31/2024 |
| 202422007 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 05/31/2024 |
| 202422006 | 1362.00-00 | Election by Small Business Corporation | 05/31/2024 |
| 202422006 | 1362.01-00 | Eligible v. Ineligible | 05/31/2024 |
| 202422005 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 05/31/2024 |
| 202422005 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/31/2024 |
| 202422004 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 05/31/2024 |
| 202422003 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 05/31/2024 |