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. Đang hiển thị 1001 - 1025 of 74092Tìm Trợ Giúp Tìm Số lượng hiển thị mỗi trang 2550100200 Tìm kiếm Số UILC Chủ đề Ngày Phát Hành 202352017 1361.03-00 Certain Trusts Permitted as Shareholders 12/29/2023 202352017 1361.03-01 Grantor Trusts 12/29/2023 202352017 1361.03-03 Electing Small Business Trusts 12/29/2023 202352017 1362.02-00 Termination of Election 12/29/2023 202352017 1362.04-00 Inadvertent Terminations 12/29/2023 202352016 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 12/29/2023 202352016 2056.07-00 Qualified Terminable Interest Property 12/29/2023 202352016 9100.00-00 Extension of Time for Making Certain Elections 12/29/2023 202352015 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 12/29/2023 202352015 9100.22-00 Other 12/29/2023 202352014 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 12/29/2023 202352014 754.02-00 Timeliness of Election 12/29/2023 202352014 9100.00-00 Extension of Time for Making Certain Elections 12/29/2023 202352014 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/29/2023 202352013 9100.00-00 Extension of Time for Making Certain Elections 12/29/2023 202352012 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 12/29/2023 202352011 61.00-00 Gross Income v. Not Gross Income 12/29/2023 202352010 61.00-00 Gross Income v. Not Gross Income 12/29/2023 202352009 1202.00-00 50-Percent Exclusion for Gain from Certain Small Business Stocks 12/29/2023 202352008 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 12/29/2023 202352008 9100.00-00 Extension of Time for Making Certain Elections 12/29/2023 202352007 7701.00-00 Definitions 12/29/2023 202352007 9100.00-00 Extension of Time for Making Certain Elections 12/29/2023 202352007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/29/2023 202352006 7701.00-00 Definitions 12/29/2023 Pagination First page « Trang đầu Previous page Trang trước … Page 37 Page 38 Page 39 Page 40 Trang hiện tại 41 Page 42 Page 43 Page 44 Page 45 … Next page Trang tiếp Last page Trang cuối »