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 276 - 300 of 75348
Buscar ayuda| Número | UILC | Asunto | Fecha de publicación |
|---|---|---|---|
| Número 202505001 | UILC 355.00-00 | Asunto Distribution of Stock and Securities of a Controlled Corporation | Fecha de publicación 01/31/2025 |
| Número 202505001 | UILC 355.01-00 | Asunto Spin-Off | Fecha de publicación 01/31/2025 |
| Número 202505001 | UILC 361.00-00 | Asunto Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) | Fecha de publicación 01/31/2025 |
| Número 202505001 | UILC 368.00-00 | Asunto Definitions Relating to Corporate Reorganizations | Fecha de publicación 01/31/2025 |
| Número 202505001 | UILC 368.04-00 | Asunto Assets for Control of Transferee (Type "D") | Fecha de publicación 01/31/2025 |
| Número 202505000 | UILC 6110.00-00 | Asunto Index for Public Inspection of Written Determination | Fecha de publicación 01/31/2025 |
| Número 202504021 | UILC 501.03-00 | Asunto Religious, Charitable, etc., Institutions and Community Chest | Fecha de publicación 01/24/2025 |
| Número 202504021 | UILC 501.33-00 | Asunto Private v. Public Interest Served | Fecha de publicación 01/24/2025 |
| Número 202504020 | UILC 501.03-30 | Asunto Organizational and Operational Tests | Fecha de publicación 01/24/2025 |
| Número 202504020 | UILC 501.32-01 | Asunto Distribution of Assets to Private Individuals | Fecha de publicación 01/24/2025 |
| Número 202504020 | UILC 501.33-00 | Asunto Private v. Public Interest Served | Fecha de publicación 01/24/2025 |
| Número 202504019 | UILC 501.00-00 | Asunto Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | Fecha de publicación 01/24/2025 |
| Número 202504019 | UILC 501.03-00 | Asunto Religious, Charitable, etc., Institutions and Community Chest | Fecha de publicación 01/24/2025 |
| Número 202504019 | UILC 501.03-30 | Asunto Organizational and Operational Tests | Fecha de publicación 01/24/2025 |
| Número 202504019 | UILC 501.35-00 | Asunto "Exclusively" Test | Fecha de publicación 01/24/2025 |
| Número 202504018 | UILC 6103.00-00 | Asunto Confidentiality and Disclosure of Returns and Return Information | Fecha de publicación 01/24/2025 |
| Número 202504017 | UILC 7852.00-00 | Asunto Other Applicable Rules | Fecha de publicación 01/24/2025 |
| Número 202504016 | UILC 9999.00-00 | Asunto Miscellaneous Issues | Fecha de publicación 01/24/2025 |
| Número 202504015 | UILC 6235B.00-00 | Asunto Period of Limitations on Making Adjustments | Fecha de publicación 01/24/2025 |
| Número 202504014 | UILC 4941.00-00 | Asunto Excise Taxes on Acts of Self-Dealing | Fecha de publicación 01/24/2025 |
| Número 202504014 | UILC 4944.00-00 | Asunto Excise Tax on "Jeopardizing" Investments | Fecha de publicación 01/24/2025 |
| Número 202504014 | UILC 501.33-00 | Asunto Private v. Public Interest Served | Fecha de publicación 01/24/2025 |
| Número 202504013 | UILC 9100.20-00 | Asunto Section 1502; Election to File Consolidated Return | Fecha de publicación 01/24/2025 |
| Número 202504012 | UILC 1400Z.02-00 | Asunto Special Rules for Capital Gains Invested in Opportunity Zones | Fecha de publicación 01/24/2025 |
| Número 202504012 | UILC 9100.00-00 | Asunto Extension of Time for Making Certain Elections | Fecha de publicación 01/24/2025 |
