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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顯示 1 - 25 of 75709
尋求幫助| 編號 | UILC | 主題 | 發布日期 |
|---|---|---|---|
| 編號 202524014 | UILC 0431.00-00 | 主題 Minimum Funding Standards for Multiemployer Plans | 發布日期 06/13/2025 |
| 編號 202524013 | UILC 7701.03-00 | 主題 Association v. Trust | 發布日期 06/13/2025 |
| 編號 202524013 | UILC 7701.03-06 | 主題 Liquidating Trusts | 發布日期 06/13/2025 |
| 編號 202524012 | UILC 9100.00-00 | 主題 Extension of Time for Making Certain Elections | 發布日期 06/13/2025 |
| 編號 202524012 | UILC 9100.22-00 | 主題 Other | 發布日期 06/13/2025 |
| 編號 202524012 | UILC 951A.00-00 | 主題 Global Intangible Low-Taxed Income Included in Gross Income of United States Shareholders | 發布日期 06/13/2025 |
| 編號 202524012 | UILC 951A.02-00 | 主題 Net CFC Tested Income | 發布日期 06/13/2025 |
| 編號 202524011 | UILC 263.00-00 | 主題 Capital Expenditures (Deductible v. Not Deductible) | 發布日期 06/13/2025 |
| 編號 202524011 | UILC 9100.00-00 | 主題 Extension of Time for Making Certain Elections | 發布日期 06/13/2025 |
| 編號 202524010 | UILC 754.00-00 | 主題 Manner of Electing Optional Adjustment to Basis of Partnership Property | 發布日期 06/13/2025 |
| 編號 202524010 | UILC 754.02-00 | 主題 Timeliness of Election | 發布日期 06/13/2025 |
| 編號 202524010 | UILC 9100.00-00 | 主題 Extension of Time for Making Certain Elections | 發布日期 06/13/2025 |
| 編號 202524010 | UILC 9100.15-00 | 主題 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 發布日期 06/13/2025 |
| 編號 202524009 | UILC 2056.07-01 | 主題 Effective Election | 發布日期 06/13/2025 |
| 編號 202524009 | UILC 9100.00-00 | 主題 Extension of Time for Making Certain Elections | 發布日期 06/13/2025 |
| 編號 202524008 | UILC 1502.21-00 | 主題 Consolidated Net Operating Loss Deduction | 發布日期 06/13/2025 |
| 編號 202524008 | UILC 172.01-00 | 主題 Carryback and Carryover | 發布日期 06/13/2025 |
| 編號 202524008 | UILC 9100.22-00 | 主題 Other | 發布日期 06/13/2025 |
| 編號 202524007 | UILC 1502.75-10 | 主題 When Group Remains in Existence | 發布日期 06/13/2025 |
| 編號 202524007 | UILC 351.00-00 | 主題 Transfer to Corporation Controlled by Transferor | 發布日期 06/13/2025 |
| 編號 202524007 | UILC 368.05-00 | 主題 Recapitalization (Type "E") | 發布日期 06/13/2025 |
| 編號 202524007 | UILC 368.06-00 | 主題 Change in Identity, etc. (Type "F") | 發布日期 06/13/2025 |
| 編號 202524007 | UILC 833.00-00 | 主題 Treatment of Blue Cross Blue Shield Organizations | 發布日期 06/13/2025 |
| 編號 202524006 | UILC 401.00-00 | 主題 Qualified Pension, Profit-Sharing, and Stock Bonus Plan | 發布日期 06/13/2025 |
| 編號 202524005 | UILC 351.00-00 | 主題 Transfer to Corporation Controlled by Transferor | 發布日期 06/13/2025 |
