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 3501 - 3525 of 75835
尋求幫助| 編號 | UILC | 主題 | 發布日期 |
|---|---|---|---|
| 編號 202336003 | 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 09/08/2023 |
| 編號 202336002 | UILC 911.11-03 | 主題 Reelection | 發布日期 09/08/2023 |
| 編號 202336001 | UILC 856.00-00 | 主題 Definition of Real Estate Investment Trust | 發布日期 09/08/2023 |
| 編號 202336001 | UILC 9100.00-00 | 主題 Extension of Time for Making Certain Elections | 發布日期 09/08/2023 |
| 編號 202336000 | UILC 6110.00-00 | 主題 Index for Public Inspection of Written Determination | 發布日期 09/08/2023 |
| 編號 202335019 | UILC 501.03-05 | 主題 Corporations | 發布日期 09/01/2023 |
| 編號 202335019 | UILC 501.03-30 | 主題 Organizational and Operational Tests ADMINISTRATION: Authority of officers of Internal Revenue | 發布日期 09/01/2023 |
| 編號 202335018 | UILC 4945.04-04 | 主題 Grants to Individuals | 發布日期 09/01/2023 |
| 編號 202335017 | UILC 4945.04-04 | 主題 Grants to Individuals | 發布日期 09/01/2023 |
| 編號 202335016 | UILC 4945.04-04 | 主題 Grants to Individuals | 發布日期 09/01/2023 |
| 編號 202335015 | UILC 501.03-05 | 主題 Corporations | 發布日期 09/01/2023 |
| 編號 202335014 | UILC 1366.00-00 | 主題 Pass-Thru of Items to Shareholders | 發布日期 09/01/2023 |
| 編號 202335014 | UILC 172.01-00 | 主題 Carryback and Carryover | 發布日期 09/01/2023 |
| 編號 202335014 | UILC 641.00-00 | 主題 Imposition of Tax | 發布日期 09/01/2023 |
| 編號 202335013 | UILC 162.00-00 | 主題 Trade or Business (Deductible v. Not Deductible) | 發布日期 09/01/2023 |
| 編號 202335013 | UILC 263.00-00 | 主題 Capital Expenditures (Deductible v. Not Deductible) | 發布日期 09/01/2023 |
| 編號 202335013 | UILC 9100.00-00 | 主題 Extension of Time for Making Certain Elections | 發布日期 09/01/2023 |
| 編號 202335012 | UILC 1400Z.02-00 | 主題 Special Rules for Capital Gains Invested in Opportunity Zones | 發布日期 09/01/2023 |
| 編號 202335011 | UILC 1400Z.02-00 | 主題 Special Rules for Capital Gains Invested in Opportunity Zones | 發布日期 09/01/2023 |
| 編號 202335011 | UILC 9100.00-00 | 主題 Extension of Time for Making Certain Elections | 發布日期 09/01/2023 |
| 編號 202335010 | UILC 1400Z.02-00 | 主題 Special Rules for Capital Gains Invested in Opportunity Zones | 發布日期 09/01/2023 |
| 編號 202335010 | UILC 9100.00-00 | 主題 Extension of Time for Making Certain Elections | 發布日期 09/01/2023 |
| 編號 202335009 | UILC 7872.05-00 | 主題 Types of Below Market Loans Subject to Section 7872 | 發布日期 09/01/2023 |
| 編號 202335009 | UILC 9100.00-00 | 主題 Extension of Time for Making Certain Elections | 發布日期 09/01/2023 |
| 編號 202335008 | UILC 7872.05-00 | 主題 Types of Below Market Loans Subject to Section 7872 | 發布日期 09/01/2023 |
