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.
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Mostrando 2951 - 2975 of 75709
Buscar ayuda| Número | UILC | Asunto | Fecha de publicación |
|---|---|---|---|
| Número 202344014 | UILC 59.00-00 | Asunto Other Definitions and Special Rules | Fecha de publicación 11/03/2023 |
| Número 202344014 | UILC 9100.02-00 | Asunto Section 59(e) | Fecha de publicación 11/03/2023 |
| Número 202344013 | UILC 355.00-00 | Asunto Distribution of Stock and Securities of a Controlled Corporation | Fecha de publicación 11/03/2023 |
| Número 202344013 | UILC 355.01-00 | Asunto Spin-Off | Fecha de publicación 11/03/2023 |
| Número 202344013 | UILC 361.00-00 | Asunto Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) | Fecha de publicación 11/03/2023 |
| Número 202344013 | UILC 368.00-00 | Asunto Definitions Relating to Corporate Reorganizations | Fecha de publicación 11/03/2023 |
| Número 202344013 | UILC 368.04-00 | Asunto Assets for Control of Transferee (Type "D") | Fecha de publicación 11/03/2023 |
| Número 202344012 | UILC 1400Z.02-00 | Asunto Special Rules for Capital Gains Invested in Opportunity Zones | Fecha de publicación 11/03/2023 |
| Número 202344012 | UILC 9100.00-00 | Asunto Extension of Time for Making Certain Elections | Fecha de publicación 11/03/2023 |
| Número 202344011 | UILC 1092.05-00 | Asunto Mixed Straddles | Fecha de publicación 11/03/2023 |
| Número 202344010 | UILC 415.00-00 | Asunto Limitations on Benefits and Contributions Under Qualified Plans | Fecha de publicación 11/03/2023 |
| Número 202344009 | UILC 754.00-00 | Asunto Manner of Electing Optional Adjustment to Basis of Partnership Property | Fecha de publicación 11/03/2023 |
| Número 202344009 | UILC 9100.00-00 | Asunto Extension of Time for Making Certain Elections | Fecha de publicación 11/03/2023 |
| Número 202344009 | UILC 9100.15-00 | Asunto Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | Fecha de publicación 11/03/2023 |
| Número 202344008 | UILC 1033.07-00 | Asunto Special Rule for Outdoor Advertising Displays | Fecha de publicación 11/03/2023 |
| Número 202344008 | UILC 9100.00-00 | Asunto Extension of Time for Making Certain Elections | Fecha de publicación 11/03/2023 |
| Número 202344007 | UILC 856.00-00 | Asunto Definition of Real Estate Investment Trust | Fecha de publicación 11/03/2023 |
| Número 202344006 | UILC 1400Z.02-00 | Asunto Special Rules for Capital Gains Invested in Opportunity Zones | Fecha de publicación 11/03/2023 |
| Número 202344006 | UILC 9100.00-00 | Asunto Extension of Time for Making Certain Elections | Fecha de publicación 11/03/2023 |
| Número 202344005 | UILC 1361.03-00 | Asunto Certain Trusts Permitted as Shareholders | Fecha de publicación 11/03/2023 |
| Número 202344005 | UILC 1361.03-02 | Asunto Qualified Subchapter S Trusts | Fecha de publicación 11/03/2023 |
| Número 202344005 | UILC 1362.00-00 | Asunto Election by Small Business Corporation | Fecha de publicación 11/03/2023 |
| Número 202344005 | UILC 1362.04-00 | Asunto Inadvertent Terminations | Fecha de publicación 11/03/2023 |
| Número 202344004 | UILC 1362.00-00 | Asunto Election by Small Business Corporation | Fecha de publicación 11/03/2023 |
| Número 202344004 | UILC 1362.02-00 | Asunto Termination of Election | Fecha de publicación 11/03/2023 |
