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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Отображаются 26 - 50 of 75321
Помощь по поискуНомер | UILC | Тема | Дата публикации |
---|---|---|---|
Номер 202511013 | UILC 355.01-00 | Тема Spin-Off | Дата публикации 03/14/2025 |
Номер 202511013 | UILC 368.00-00 | Тема Definitions Relating to Corporate Reorganizations | Дата публикации 03/14/2025 |
Номер 202511013 | UILC 368.04-00 | Тема Assets for Control of Transferee (Type "D") | Дата публикации 03/14/2025 |
Номер 202511012 | UILC 336.05-00 | Тема Stock Sales and Distributions Treated as Asset Transfers | Дата публикации 03/14/2025 |
Номер 202511012 | UILC 9100.00-00 | Тема Extension of Time for Making Certain Elections | Дата публикации 03/14/2025 |
Номер 202511011 | UILC 1362.00-00 | Тема Election by Small Business Corporation | Дата публикации 03/14/2025 |
Номер 202511011 | UILC 1362.04-00 | Тема Inadvertent Terminations | Дата публикации 03/14/2025 |
Номер 202511010 | UILC 754.00-00 | Тема Manner of Electing Optional Adjustment to Basis of Partnership Property | Дата публикации 03/14/2025 |
Номер 202511010 | UILC 9100.00-00 | Тема Extension of Time for Making Certain Elections | Дата публикации 03/14/2025 |
Номер 202511010 | UILC 9100.15-00 | Тема Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | Дата публикации 03/14/2025 |
Номер 202511009 | UILC 7701.00-00 | Тема Definitions | Дата публикации 03/14/2025 |
Номер 202511008 | UILC 1400Z.02-00 | Тема Special Rules for Capital Gains Invested in Opportunity Zones | Дата публикации 03/14/2025 |
Номер 202511008 | UILC 9100.00-00 | Тема Extension of Time for Making Certain Elections | Дата публикации 03/14/2025 |
Номер 202511007 | UILC 2010.04-00 | Тема Portability Election under Section 2010(c)(5)(A) | Дата публикации 03/14/2025 |
Номер 202511007 | UILC 9100.35-00 | Тема Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | Дата публикации 03/14/2025 |
Номер 202511006 | UILC 754.00-00 | Тема Manner of Electing Optional Adjustment to Basis of Partnership Property | Дата публикации 03/14/2025 |
Номер 202511006 | UILC 9100.15-00 | Тема Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | Дата публикации 03/14/2025 |
Номер 202511005 | UILC 1362.04-00 | Тема Inadvertent Terminations | Дата публикации 03/14/2025 |
Номер 202511004 | UILC 48.01-00 | Тема Energy Credit | Дата публикации 03/14/2025 |
Номер 202511004 | UILC 9100.00-00 | Тема Extension of Time for Making Certain Elections | Дата публикации 03/14/2025 |
Номер 202511003 | UILC 7701.00-00 | Тема Definitions | Дата публикации 03/14/2025 |
Номер 202511003 | UILC 9100.00-00 | Тема Extension of Time for Making Certain Elections | Дата публикации 03/14/2025 |
Номер 202511002 | UILC 1362.04-00 | Тема Inadvertent Terminations | Дата публикации 03/14/2025 |
Номер 202511001 | UILC 280C.03-00 | Тема Credit for Increasing Research Activities | Дата публикации 03/14/2025 |
Номер 202511000 | UILC 6110.00-00 | Тема Index for Public Inspection of Written Determination | Дата публикации 03/14/2025 |