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. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent. Enter a term in the Find box. Click the Search button. Mostrando 2801 - 2825 of 74989Buscar ayuda Buscar Mostrar por página 2550100200 Buscar Número UILC Asunto Fecha de publicación 202331003 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/04/2023 202331002 1400Z.01-00 Designation of Opportunity Zones 08/04/2023 202331002 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 08/04/2023 202331002 9100.00-00 Extension of Time for Making Certain Elections 08/04/2023 202331001 9100.20-00 Section 1502; Election to File Consolidated Return 08/04/2023 202331000 6110.00-00 Index for Public Inspection of Written Determination 08/04/2023 202330011 4945.04-04 Grants to Individuals 07/28/2023 202330010 4945.04-04 Grants to Individuals 07/28/2023 202330009 1362.00-00 Election by Small Business Corporation 07/28/2023 202330009 1362.01-02 Election After Termination 07/28/2023 202330008 168.00-00 Modified Accelerated Cost Recovery System 07/28/2023 202330008 9100.00-00 Extension of Time for Making Certain Elections 07/28/2023 202330008 9100.04-00 Section 168; MACRS 07/28/2023 202330007 9100.00-00 Extension of Time for Making Certain Elections 07/28/2023 202330006 368.00-00 Definitions Relating to Corporate Reorganizations 07/28/2023 202330006 61.00-00 Gross Income v. Not Gross Income 07/28/2023 202330005 1295.02-02 Retroactive Elections 07/28/2023 202330004 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 07/28/2023 202330004 9100.00-00 Extension of Time for Making Certain Elections 07/28/2023 202330004 9100.22-00 Other 07/28/2023 202330003 9100.20-00 Section 1502; Election to File Consolidated Return 07/28/2023 202330002 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 07/28/2023 202330002 355.01-00 Spin-Off 07/28/2023 202330002 361.00-00 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 07/28/2023 202330002 361.02-02 Certain Transfers to Creditors 07/28/2023 Pagination First page « Primero Previous page Anterior … Page 109 Page 110 Page 111 Page 112 Página actual 113 Page 114 Page 115 Page 116 Page 117 … Next page Siguiente Last page Último »
