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 3626 - 3650 of 75835
尋求幫助| 編號 | UILC | 主題 | 發布日期 |
|---|---|---|---|
| 編號 202332003 | UILC 9100.06-00 | 主題 Section 338(g); Election Under Section 1.338-1T(c)(1) | 發布日期 08/11/2023 |
| 編號 202332002 | UILC 2010.04-00 | 主題 Portability Election under Section 2010(c)(5)(A) | 發布日期 08/11/2023 |
| 編號 202332002 | 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 08/11/2023 |
| 編號 202332001 | UILC 355.00-00 | 主題 Distribution of Stock and Securities of a Controlled Corporation | 發布日期 08/11/2023 |
| 編號 202332001 | UILC 355.01-00 | 主題 Spin-Off | 發布日期 08/11/2023 |
| 編號 202332001 | UILC 355.01-01 | 主題 Split-Off | 發布日期 08/11/2023 |
| 編號 202332001 | UILC 361.00-00 | 主題 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) | 發布日期 08/11/2023 |
| 編號 202332001 | UILC 361.02-00 | 主題 Distributions | 發布日期 08/11/2023 |
| 編號 202332001 | UILC 361.02-02 | 主題 Certain Transfers to Creditors | 發布日期 08/11/2023 |
| 編號 202332001 | UILC 368.00-00 | 主題 Definitions Relating to Corporate Reorganizations | 發布日期 08/11/2023 |
| 編號 202332001 | UILC 368.04-00 | 主題 Assets for Control of Transferee (Type "D") | 發布日期 08/11/2023 |
| 編號 202332000 | UILC 6110.00-00 | 主題 Index for Public Inspection of Written Determination | 發布日期 08/11/2023 |
| 編號 202331009 | UILC 4945.04-04 | 主題 Grants to Individuals | 發布日期 08/04/2023 |
| 編號 202331008 | UILC 4945.04-04 | 主題 Grants to Individuals | 發布日期 08/04/2023 |
| 編號 202331007 | UILC 4942.03-07 | 主題 Set-Asides | 發布日期 08/04/2023 |
| 編號 202331006 | UILC 4945.04-04 Grants to Individuals | 主題 | 發布日期 08/04/2023 |
| 編號 202331005 | UILC 4945.04-04 | 主題 Grants to Individuals | 發布日期 08/04/2023 |
| 編號 202331004 | UILC 501.00-00 | 主題 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 發布日期 08/04/2023 |
| 編號 202331004 | UILC 501.04-00 | 主題 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 發布日期 08/04/2023 |
| 編號 202331004 | UILC 501.04-02 | 主題 Prepaid Medical Care Association (See Also 0501.03-10) | 發布日期 08/04/2023 |
| 編號 202331004 | UILC 513.00-00 | 主題 Unrelated v. Not Unrelated Trade or Business | 發布日期 08/04/2023 |
| 編號 202331003 | UILC 501.00-00 | 主題 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 發布日期 08/04/2023 |
| 編號 202331002 | UILC 1400Z.01-00 | 主題 Designation of Opportunity Zones | 發布日期 08/04/2023 |
| 編號 202331002 | UILC 1400Z.02-00 | 主題 Special Rules for Capital Gains Invested in Opportunity Zones | 發布日期 08/04/2023 |
| 編號 202331002 | UILC 9100.00-00 | 主題 Extension of Time for Making Certain Elections | 發布日期 08/04/2023 |
