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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尋求帮助编号 | UILC | 主题 | 发布日期 |
---|---|---|---|
202323009 | 501.07-00 | Social Clubs | 06/09/2023 |
202323008 | 1361.03-03 | Electing Small Business Trusts | 06/09/2023 |
202323008 | 1362.00-00 | Election by Small Business Corporation | 06/09/2023 |
202323008 | 1362.04-00 | Inadvertent Terminations | 06/09/2023 |
202323007 | 860D.01-00 | Election | 06/09/2023 |
202323007 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/09/2023 |
202323006 | 105.00-00 | Accident and Health Plans (Excluded v. Not Excluded) | 06/09/2023 |
202323006 | 125.00-00 | Cafeteria Plans | 06/09/2023 |
202323005 | 6402.00-00 | Authority to Make Credits or Refunds | 06/09/2023 |
202323005 | 6413.00-00 | Special Rules Applicable to Certain Employment Taxes | 06/09/2023 |
202323004 | 4051.00-00 | Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) | 06/09/2023 |
202323003 | 7701.00-00 | Definitions | 06/09/2023 |
202323003 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 06/09/2023 |
202323002 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 06/09/2023 |
202323002 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 06/09/2023 |
202323001 | 9100.04-00 | Section 168; MACRS | 06/09/2023 |
202323000 | 6110.00-00 | Index for Public Inspection of Written Determination | 06/09/2023 |
202322020 | 4945.04-04 | Grants to Individuals | 06/02/2023 |
202322019 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 06/02/2023 |
202322019 | 501.03-08 | Educational Organizations | 06/02/2023 |
202322018 | 1362.04-00 | Inadvertent Terminations | 06/02/2023 |
202322017 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/02/2023 |
202322017 | 992.02-00 | Election | 06/02/2023 |
202322016 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 06/02/2023 |
202322016 | 9100.22-00 | Other | 06/02/2023 |