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 2601 - 2625 of 75835
Помощь по поиску| Номер | UILC | Тема | Дата публикации |
|---|---|---|---|
| Номер 202405006 | UILC 501.03-30 | Тема Organizational and Operational Tests | Дата публикации 02/02/2024 |
| Номер 202405006 | UILC 501.33-00 | Тема Private v. Public Interest Served | Дата публикации 02/02/2024 |
| Номер 202405006 | UILC 501.35-00 | Тема "Exclusively" Test | Дата публикации 02/02/2024 |
| Номер 202405005 | UILC 6103.00-00 | Тема Confidentiality and Disclosure of Returns and Return Information | Дата публикации 02/02/2024 |
| Номер 202405005 | UILC 6103.05-12 | Тема Disclosure of Return Information | Дата публикации 02/02/2024 |
| Номер 202405005 | UILC 6103.08-00 | Тема Disclosure to Federal Employees for Tax Administration Purposes | Дата публикации 02/02/2024 |
| Номер 202405005 | UILC 6103.08-04 | Тема Disclosure in Judicial or Administrative Tax Administration Proceedings | Дата публикации 02/02/2024 |
| Номер 202405004 | UILC 2010.04-00 | Тема Portability Election under Section 2010(c)(5)(A) | Дата публикации 02/02/2024 |
| Номер 202405004 | 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 02/02/2024 |
| Номер 202405003 | UILC 1361.00-00 | Тема Definitions | Дата публикации 02/02/2024 |
| Номер 202405003 | UILC 1361.01-00 | Тема Small Business Corporation v. Not a Small Business Corporation | Дата публикации 02/02/2024 |
| Номер 202405003 | UILC 1361.01-02 | Тема Shareholder Not an Individual or Permitted Trust or Estate | Дата публикации 02/02/2024 |
| Номер 202405003 | UILC 1361.03-00 | Тема Certain Trusts Permitted as Shareholders | Дата публикации 02/02/2024 |
| Номер 202405003 | UILC 1361.03-02 | Тема Qualified Subchapter S Trusts | Дата публикации 02/02/2024 |
| Номер 202405003 | UILC 1362.00-00 | Тема Election by Small Business Corporation | Дата публикации 02/02/2024 |
| Номер 202405003 | UILC 1362.01-00 | Тема Eligible v. Ineligible | Дата публикации 02/02/2024 |
| Номер 202405003 | UILC 1362.02-00 | Тема Termination of Election | Дата публикации 02/02/2024 |
| Номер 202405003 | UILC 1362.02-02 | Тема Ceases to be Small Business Corporation | Дата публикации 02/02/2024 |
| Номер 202405003 | UILC 1362.04-00 | Тема Inadvertent Terminations | Дата публикации 02/02/2024 |
| Номер 202405002 | UILC 115.00-00 | Тема Income of States, Municipalities, etc. | Дата публикации 02/02/2024 |
| Номер 202405002 | UILC 115.03-00 | Тема Essential Governmental Function | Дата публикации 02/02/2024 |
| Номер 202405002 | UILC 115.06-00 | Тема Income Accruing to the State | Дата публикации 02/02/2024 |
| Номер 202405002 | UILC 6012.00-00 | Тема Persons Required to Make Returns of Income (Required v. Not Required) | Дата публикации 02/02/2024 |
| Номер 202405002 | UILC 6012.05-01 | Тема Estates or Trusts | Дата публикации 02/02/2024 |
| Номер 202405001 | UILC 856.00-00 | Тема Definition of Real Estate Investment Trust | Дата публикации 02/02/2024 |
