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 1751 - 1775 of 74092Buscar ayuda Buscar Mostrar por página 2550100200 Buscar Número UILC Asunto Fecha de publicación 202336003 2010.04-00 Portability Election under Section 2010(c)(5)(A) 09/08/2023 202336003 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 09/08/2023 202336002 911.11-03 Reelection 09/08/2023 202336001 856.00-00 Definition of Real Estate Investment Trust 09/08/2023 202336001 9100.00-00 Extension of Time for Making Certain Elections 09/08/2023 202336000 6110.00-00 Index for Public Inspection of Written Determination 09/08/2023 202335019 501.03-05 Corporations 09/01/2023 202335019 501.03-30 Organizational and Operational Tests ADMINISTRATION: Authority of officers of Internal Revenue 09/01/2023 202335018 4945.04-04 Grants to Individuals 09/01/2023 202335017 4945.04-04 Grants to Individuals 09/01/2023 202335016 4945.04-04 Grants to Individuals 09/01/2023 202335015 501.03-05 Corporations 09/01/2023 202335014 1366.00-00 Pass-Thru of Items to Shareholders 09/01/2023 202335014 172.01-00 Carryback and Carryover 09/01/2023 202335014 641.00-00 Imposition of Tax 09/01/2023 202335013 162.00-00 Trade or Business (Deductible v. Not Deductible) 09/01/2023 202335013 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 09/01/2023 202335013 9100.00-00 Extension of Time for Making Certain Elections 09/01/2023 202335012 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 09/01/2023 202335011 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 09/01/2023 202335011 9100.00-00 Extension of Time for Making Certain Elections 09/01/2023 202335010 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 09/01/2023 202335010 9100.00-00 Extension of Time for Making Certain Elections 09/01/2023 202335009 7872.05-00 Types of Below Market Loans Subject to Section 7872 09/01/2023 202335009 9100.00-00 Extension of Time for Making Certain Elections 09/01/2023 Pagination First page « Primero Previous page Anterior … Page 67 Page 68 Page 69 Page 70 Página actual 71 Page 72 Page 73 Page 74 Page 75 … Next page Siguiente Last page Último »