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. 전시 2576 - 2600 of 74003도움말 찾기 찾다 페이지당 표시 2550100200 검색 숫자 UILC 주제 출시일 202308009 951A.02-00 Net CFC Tested Income 02/24/2023 202308008 9100.00-00 Extension of Time for Making Certain Elections 02/24/2023 202308008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/24/2023 202308007 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 02/24/2023 202308007 9100.00-00 Extension of Time for Making Certain Elections 02/24/2023 202308006 1362.00-00 Election by Small Business Corporation 02/24/2023 202308006 1362.04-00 Inadvertent Terminations 02/24/2023 202308005 1362.00-00 Election by Small Business Corporation 02/24/2023 202308005 1362.04-00 Inadvertent Terminations 02/24/2023 202308004 1362.04-00 Inadvertent Terminations 02/24/2023 202308004 1362.00-00 Election by Small Business Corporation 02/24/2023 202308003 469.00-00 Passive Activity Losses and Credits Limited 02/24/2023 202308003 469.03-00 Passive Activity Defined 02/24/2023 202308003 469.03-03 Definition of Activity 02/24/2023 202308003 9100.00-00 Extension of Time for Making Certain Elections 02/24/2023 202308002 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 02/24/2023 202308002 754.02-00 Timeliness of Election 02/24/2023 202308002 9100.00-00 Extension of Time for Making Certain Elections 02/24/2023 202308002 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 02/24/2023 202308001 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 02/24/2023 202308001 9100.00-00 Extension of Time for Making Certain Elections 02/24/2023 202308000 6110.00-00 Index for Public Inspection of Written Determination 02/24/2023 202307008 4945.04-04 Grants to Individuals 02/17/2023 202307007 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/17/2023 202307007 501.03-30 Organizational and Operational Tests 02/17/2023 Pagination First page « 첫 번째 Previous page 이전의 … Page 100 Page 101 Page 102 Page 103 현재 페이지 104 Page 105 Page 106 Page 107 Page 108 … Next page 다음 Last page 마지막 »