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 1726 - 1750 of 74003도움말 찾기 찾다 페이지당 표시 2550100200 검색 숫자 UILC 주제 출시일 202334009 7872.05-00 Types of Below Market Loans Subject to Section 7872 08/25/2023 202334009 9100.00-00 Extension of Time for Making Certain Elections 08/25/2023 202334008 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 08/25/2023 202334008 9100.00-00 Extension of Time for Making Certain Elections 08/25/2023 202334007 856.01-00 Income Requirements 08/25/2023 202334006 1295.02-02 Retroactive Elections 08/25/2023 202334005 338.05-00 Elective Recognition of Gain or Loss by Target Corporation - Together with Nonrecognition of Gain or Loss on Stock Sold by Selling Consolidated Group 08/25/2023 202334005 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 08/25/2023 202334004 1362.01-03 Late Elections 08/25/2023 202334004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/25/2023 202334003 1362.01-03 Late Elections 08/25/2023 202334003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/25/2023 202334002 115.00-00 Income of States, Municipalities, etc. 08/25/2023 202334002 115.03-00 Essential Governmental Function 08/25/2023 202334002 115.06-00 Income Accruing to the State 08/25/2023 202334001 7701.00-00 Definitions 08/25/2023 202334001 9100.00-00 Extension of Time for Making Certain Elections 08/25/2023 202334001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/25/2023 202334000 6110.00-00 Index for Public Inspection of Written Determination 08/25/2023 202333008 4942.03-07 Set-Asides 08/18/2023 202333007 4945.04-04 Grants to Individuals 08/18/2023 202333006 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 08/18/2023 202333005 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 08/18/2023 202333004 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/18/2023 202333003 501.33-00 Private v. Public Interest Served 08/18/2023 Pagination First page « 첫 번째 Previous page 이전의 … Page 66 Page 67 Page 68 Page 69 현재 페이지 70 Page 71 Page 72 Page 73 Page 74 … Next page 다음 Last page 마지막 »