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 2701 - 2725 of 75709
尋求幫助| 編號 | UILC | 主題 | 發布日期 |
|---|---|---|---|
| 編號 202350015 | UILC 1295.02-00 | 主題 Time For Making Election | 發布日期 12/15/2023 |
| 編號 202350015 | UILC 1295.02-02 | 主題 Retroactive Elections | 發布日期 12/15/2023 |
| 編號 202350014 | UILC 9999.00-00 | 主題 Miscellaneous Issues | 發布日期 12/15/2023 |
| 編號 202350014 | UILC 9999.98-00 | 主題 Not Able to Identify Under Present List | 發布日期 12/15/2023 |
| 編號 202350013 | UILC 42.00-00 | 主題 Low-Income Housing Credit | 發布日期 12/15/2023 |
| 編號 202350013 | UILC 9100.00-00 | 主題 Extension of Time for Making Certain Elections | 發布日期 12/15/2023 |
| 編號 202350013 | UILC 9100.01-00 | 主題 Section 42; Low-Income Housing Credit | 發布日期 12/15/2023 |
| 編號 202350012 | UILC 9100.10-00 | 主題 Section 446 | 發布日期 12/15/2023 |
| 編號 202350011 | UILC 2010.04-00 | 主題 Portability Election under Section 2010(c)(5)(A) | 發布日期 12/15/2023 |
| 編號 202350011 | UILC 9100.35-00 | 主題 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 發布日期 12/15/2023 |
| 編號 202350010 | UILC 355.00-00 | 主題 Distribution of Stock and Securities of a Controlled Corporation | 發布日期 12/15/2023 |
| 編號 202350010 | UILC 355.01-00 | 主題 Spin-Off | 發布日期 12/15/2023 |
| 編號 202350010 | UILC 361.00-00 | 主題 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) | 發布日期 12/15/2023 |
| 編號 202350010 | UILC 361.02-00 | 主題 Distributions | 發布日期 12/15/2023 |
| 編號 202350010 | UILC 361.02-02 | 主題 Certain Transfers to Creditors | 發布日期 12/15/2023 |
| 編號 202350010 | UILC 368.00-00 | 主題 Definitions Relating to Corporate Reorganizations | 發布日期 12/15/2023 |
| 編號 202350010 | UILC 368.04-00 | 主題 Assets for Control of Transferee (Type "D") | 發布日期 12/15/2023 |
| 編號 202350009 | UILC 9100.00-00 | 主題 Extension of Time for Making Certain Elections | 發布日期 12/15/2023 |
| 編號 202350009 | UILC 9100.22-00 | 主題 Other | 發布日期 12/15/2023 |
| 編號 202350009 | UILC 951A.00-00 | 主題 Global Intangible Low-Taxed Income Included in Gross Income of United States Shareholders | 發布日期 12/15/2023 |
| 編號 202350009 | UILC 951A.02-00 | 主題 Net CFC Tested Income | 發布日期 12/15/2023 |
| 編號 202350008 | UILC 336.05-00 | 主題 Stock Sales and Distributions Treated as Asset Transfers | 發布日期 12/15/2023 |
| 編號 202350008 | UILC 9100.22-00 | 主題 Other | 發布日期 12/15/2023 |
| 編號 202350007 | UILC 9100.10-00 | 主題 Section 446 | 發布日期 12/15/2023 |
| 編號 202350007 | UILC 9100.10-01 | 主題 Accounting Methods | 發布日期 12/15/2023 |
