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. 正在显示 2551 - 2575 of 74003寻求帮助 发现 显示每一页 2550100200 搜索 编号 UILC 主题 发布日期 202309003 469.03-00 Passive Activity Defined 03/03/2023 202309003 469.03-03 Definition of Activity 03/03/2023 202309003 9100.00-00 Extension of Time for Making Certain Elections 03/03/2023 202309002 1032.00-00 Exchange of Stock for Property (Recognition v. Nonrecognition) 03/03/2023 202309002 1502.75-00 Filing Requirements 03/03/2023 202309002 1502.75-10 When Group Remains in Existence 03/03/2023 202309002 351.00-00 Transfer to Corporation Controlled by Transferor 03/03/2023 202309002 354.00-00 Exchanges of Stock and Securities in Certain Reorganizations 03/03/2023 202309002 368.00-00 Definitions Relating to Corporate Reorganizations 03/03/2023 202309002 833.00-00 Treatment of Blue Cross Blue Shield Organizations 03/03/2023 202309002 833.01-00 Treated as Stock Insurance Company 03/03/2023 202309001 263.16-00 Election to Deduct or Capitalize Certain Expenditures 03/03/2023 202309001 9100.00-00 Extension of Time for Making Certain Elections 03/03/2023 202309000 6110.00-00 Index for Public Inspection of Written Determination 03/03/2023 202308013 4942.03-07 Set-Asides 02/24/2023 202308012 501.03-30 Organizational and Operational Tests 02/24/2023 202308012 501.33-00 Private v. Public Interest Served 02/24/2023 202308012 501.35-00 "Exclusively" Test 02/24/2023 202308011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/24/2023 202308010 162.00-00 Trade or Business (Deductible v. Not Deductible) 02/24/2023 202308010 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 02/24/2023 202308010 9100.00-00 Extension of Time for Making Certain Elections 02/24/2023 202308009 9100.00-00 Extension of Time for Making Certain Elections 02/24/2023 202308009 9100.22-00 Other 02/24/2023 202308009 951A.00-00 Global Intangible Low-Taxed Income Included in Gross Income of United States Shareholders 02/24/2023 Pagination First page « 首页 Previous page 前一页 … Page 99 Page 100 Page 101 Page 102 当前页面 103 Page 104 Page 105 Page 106 Page 107 … Next page 下一页 Last page 最后一页 »