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 376 - 400 of 75457
Помощь по поискуНомер | UILC | Тема | Дата публикации |
---|---|---|---|
Номер 202505005 | UILC 9100.15-00 | Тема Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | Дата публикации 01/31/2025 |
Номер 202505004 | UILC 754.00-00 | Тема Manner of Electing Optional Adjustment to Basis of Partnership Property | Дата публикации 01/31/2025 |
Номер 202505004 | UILC 754.02-00 | Тема Timeliness of Election | Дата публикации 01/31/2025 |
Номер 202505004 | UILC 9100.00-00 | Тема Extension of Time for Making Certain Elections | Дата публикации 01/31/2025 |
Номер 202505004 | UILC 9100.15-00 | Тема Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | Дата публикации 01/31/2025 |
Номер 202505003 | UILC 7701.00-00 | Тема Definitions | Дата публикации 01/31/2025 |
Номер 202505003 | UILC 9100.00-00 | Тема Extension of Time for Making Certain Elections | Дата публикации 01/31/2025 |
Номер 202505003 | UILC 9100.31-00 | Тема Reg. 301.7701-3 Classification of Certain Business Entities | Дата публикации 01/31/2025 |
Номер 202505002 | UILC 213.00-00 | Тема Medical, Dental, etc., Expenses | Дата публикации 01/31/2025 |
Номер 202505001 | UILC 355.00-00 | Тема Distribution of Stock and Securities of a Controlled Corporation | Дата публикации 01/31/2025 |
Номер 202505001 | UILC 355.01-00 | Тема Spin-Off | Дата публикации 01/31/2025 |
Номер 202505001 | UILC 361.00-00 | Тема Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) | Дата публикации 01/31/2025 |
Номер 202505001 | UILC 368.00-00 | Тема Definitions Relating to Corporate Reorganizations | Дата публикации 01/31/2025 |
Номер 202505001 | UILC 368.04-00 | Тема Assets for Control of Transferee (Type "D") | Дата публикации 01/31/2025 |
Номер 202505000 | UILC 6110.00-00 | Тема Index for Public Inspection of Written Determination | Дата публикации 01/31/2025 |
Номер 202504021 | UILC 501.03-00 | Тема Religious, Charitable, etc., Institutions and Community Chest | Дата публикации 01/24/2025 |
Номер 202504021 | UILC 501.33-00 | Тема Private v. Public Interest Served | Дата публикации 01/24/2025 |
Номер 202504020 | UILC 501.03-30 | Тема Organizational and Operational Tests | Дата публикации 01/24/2025 |
Номер 202504020 | UILC 501.32-01 | Тема Distribution of Assets to Private Individuals | Дата публикации 01/24/2025 |
Номер 202504020 | UILC 501.33-00 | Тема Private v. Public Interest Served | Дата публикации 01/24/2025 |
Номер 202504019 | UILC 501.00-00 | Тема Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | Дата публикации 01/24/2025 |
Номер 202504019 | UILC 501.03-00 | Тема Religious, Charitable, etc., Institutions and Community Chest | Дата публикации 01/24/2025 |
Номер 202504019 | UILC 501.03-30 | Тема Organizational and Operational Tests | Дата публикации 01/24/2025 |
Номер 202504019 | UILC 501.35-00 | Тема "Exclusively" Test | Дата публикации 01/24/2025 |
Номер 202504018 | UILC 6103.00-00 | Тема Confidentiality and Disclosure of Returns and Return Information | Дата публикации 01/24/2025 |