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 1901 - 1925 of 74898Buscar ayuda Buscar Mostrar por página 2550100200 Buscar Número UILC Asunto Fecha de publicación 202350010 355.01-00 Spin-Off 12/15/2023 202350010 361.00-00 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 12/15/2023 202350010 361.02-00 Distributions 12/15/2023 202350010 361.02-02 Certain Transfers to Creditors 12/15/2023 202350010 368.00-00 Definitions Relating to Corporate Reorganizations 12/15/2023 202350010 368.04-00 Assets for Control of Transferee (Type "D") 12/15/2023 202350009 9100.00-00 Extension of Time for Making Certain Elections 12/15/2023 202350009 9100.22-00 Other 12/15/2023 202350009 951A.00-00 Global Intangible Low-Taxed Income Included in Gross Income of United States Shareholders 12/15/2023 202350009 951A.02-00 Net CFC Tested Income 12/15/2023 202350008 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 12/15/2023 202350008 9100.22-00 Other 12/15/2023 202350007 9100.10-00 Section 446 12/15/2023 202350007 9100.10-01 Accounting Methods 12/15/2023 202350006 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 12/15/2023 202350005 9100.04-00 Section 168; MACRS 12/15/2023 202350004 7701.00-00 Definitions 12/15/2023 202350004 9100.00-00 Extension of Time for Making Certain Elections 12/15/2023 202350004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/15/2023 202350003 9100.00-00 Extension of Time for Making Certain Elections 12/15/2023 202350002 442.00-00 Change of Annual Accounting Period (Permitted v. Not Permitted) (See Also 444.00-00) 12/15/2023 202350002 9100.00-00 Extension of Time for Making Certain Elections 12/15/2023 202350001 1033.01-00 General Rule 12/15/2023 202350001 168.24-01 Normalization Rules 12/15/2023 202350000 6110.00-00 Index for Public Inspection of Written Determination 12/15/2023 Pagination First page « Primero Previous page Anterior … Page 73 Page 74 Page 75 Page 76 Página actual 77 Page 78 Page 79 Page 80 Page 81 … Next page Siguiente Last page Último »
