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 201 - 225 of 75321
Buscar ayuda| Número | UILC | Asunto | Fecha de publicación |
|---|---|---|---|
| Número 202505019 | UILC 9100.31-00 | Asunto Reg. 301.7701-3 Classification of Certain Business Entities | Fecha de publicación 01/31/2025 |
| Número 202505018 | UILC 412.00-00 | Asunto Minimum Funding Standards | Fecha de publicación 01/31/2025 |
| Número 202505018 | UILC 412.06-00 | Asunto Minimum Funding Waiver | Fecha de publicación 01/31/2025 |
| Número 202505017 | UILC 1400Z.02-00 | Asunto Special Rules for Capital Gains Invested in Opportunity Zones | Fecha de publicación 01/31/2025 |
| Número 202505017 | UILC 9100.00-00 | Asunto Extension of Time for Making Certain Elections | Fecha de publicación 01/31/2025 |
| Número 202505016 | UILC 9100.00-00 | Asunto Extension of Time for Making Certain Elections | Fecha de publicación 01/31/2025 |
| Número 202505015 | UILC 9100.00-00 | Asunto Extension of Time for Making Certain Elections | Fecha de publicación 01/31/2025 |
| Número 202505015 | UILC 9100.22-00 | Asunto Other | Fecha de publicación 01/31/2025 |
| Número 202505015 | UILC 951A.00-00 | Asunto Global Intangible Low-Taxed Income Included in Gross Income of United States Shareholders | Fecha de publicación 01/31/2025 |
| Número 202505015 | UILC 951A.02-00 | Asunto Net CFC Tested Income | Fecha de publicación 01/31/2025 |
| Número 202505014 | UILC 754.00-00 | Asunto Manner of Electing Optional Adjustment to Basis of Partnership Property | Fecha de publicación 01/31/2025 |
| Número 202505014 | UILC 9100.00-00 | Asunto Extension of Time for Making Certain Elections | Fecha de publicación 01/31/2025 |
| Número 202505014 | UILC 9100.15-00 | Asunto Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | Fecha de publicación 01/31/2025 |
| Número 202505013 | UILC 856.00-00 | Asunto Definition of Real Estate Investment Trust | Fecha de publicación 01/31/2025 |
| Número 202505013 | UILC 9100.00-00 | Asunto Extension of Time for Making Certain Elections | Fecha de publicación 01/31/2025 |
| Número 202505012 | UILC 7701.00-00 | Asunto Definitions | Fecha de publicación 01/31/2025 |
| Número 202505012 | UILC 9100.31-00 | Asunto Reg. 301.7701-3 Classification of Certain Business Entities | Fecha de publicación 01/31/2025 |
| Número 202505011 | UILC 336.05-00 | Asunto Stock Sales and Distributions Treated as Asset Transfers | Fecha de publicación 01/31/2025 |
| Número 202505011 | UILC 9100.22-00 | Asunto Other | Fecha de publicación 01/31/2025 |
| Número 202505010 | UILC 7701.00-00 | Asunto Definitions | Fecha de publicación 01/31/2025 |
| Número 202505010 | UILC 9100.31-00 | Asunto Reg. 301.7701-3 Classification of Certain Business Entities | Fecha de publicación 01/31/2025 |
| Número 202505009 | UILC 1400Z.01-00 | Asunto Designation of Opportunity Zones | Fecha de publicación 01/31/2025 |
| Número 202505009 | UILC 1400Z.02-00 | Asunto Special Rules for Capital Gains Invested in Opportunity Zones | Fecha de publicación 01/31/2025 |
| Número 202505009 | UILC 9100.00-00 | Asunto Extension of Time for Making Certain Elections | Fecha de publicación 01/31/2025 |
| Número 202505008 | UILC 754.00-00 | Asunto Manner of Electing Optional Adjustment to Basis of Partnership Property | Fecha de publicación 01/31/2025 |
