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.
顯示 376 - 400 of 75933
尋求幫助| 編號 | UILC | 主題 | 發布日期 |
|---|---|---|---|
| 編號 202521004 | UILC 1362.03-00 | 主題 S Termination Year | 發布日期 05/23/2025 |
| 編號 202521004 | UILC 1362.04-00 | 主題 Inadvertent Terminations | 發布日期 05/23/2025 |
| 編號 202521003 | UILC 1361.00-00 | 主題 Definitions | 發布日期 05/23/2025 |
| 編號 202521003 | UILC 1361.05-00 | 主題 Qualified Subchapter S Subsidiary | 發布日期 05/23/2025 |
| 編號 202521003 | UILC 9100.00-00 | 主題 Extension of Time for Making Certain Elections | 發布日期 05/23/2025 |
| 編號 202521002 | UILC 754.00-00 | 主題 Manner of Electing Optional Adjustment to Basis of Partnership Property | 發布日期 05/23/2025 |
| 編號 202521002 | UILC 9100.15-00 | 主題 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 發布日期 05/23/2025 |
| 編號 202521001 | UILC 355.00-00 | 主題 Distribution of Stock and Securities of a Controlled Corporation | 發布日期 05/23/2025 |
| 編號 202521001 | UILC 355.01-00 | 主題 Spin-Off | 發布日期 05/23/2025 |
| 編號 202521001 | UILC 368.04-00 | 主題 Assets for Control of Transferee (Type "D") | 發布日期 05/23/2025 |
| 編號 202521000 | UILC 6110.00-00 | 主題 Index for Public Inspection of Written Determination | 發布日期 05/23/2025 |
| 編號 202520014 | UILC 9100.00.00 | 主題 Extension of Time for Making Certain Elections | 發布日期 05/16/2025 |
| 編號 202520013 | UILC 501.03-00 | 主題 Religious, Charitable, etc., Institutions and Community Chest | 發布日期 05/16/2025 |
| 編號 202520012 | UILC 501.03-00 | 主題 Religious, Charitable, etc., Institutions and Community Chest | 發布日期 05/16/2025 |
| 編號 202520011 | UILC 501.03-00 | 主題 Religious, Charitable, etc., Institutions and Community Chest | 發布日期 05/16/2025 |
| 編號 202520011 | UILC 501.03-30 | 主題 Organizational and Operational Tests | 發布日期 05/16/2025 |
| 編號 202520011 | UILC 501.03-33 | 主題 Lessening the Burdens of Government | 發布日期 05/16/2025 |
| 編號 202520011 | UILC 501.35-00 | 主題 "Exclusively" Test | 發布日期 05/16/2025 |
| 編號 202520011 | UILC 501.36-01 | 主題 Section 501(c)(3) Organizations | 發布日期 05/16/2025 |
| 編號 202520010 | UILC 856.00-00 | 主題 Definition of Real Estate Investment Trust | 發布日期 05/16/2025 |
| 編號 202520009 | UILC 1400Z.02-00 | 主題 Special Rules for Capital Gains Invested in Opportunity Zones | 發布日期 05/16/2025 |
| 編號 202520009 | UILC 9100.00-00 | 主題 Extension of Time for Making Certain Elections | 發布日期 05/16/2025 |
| 編號 202520008 | UILC 42.00-00 | 主題 Low-Income Housing Credit | 發布日期 05/16/2025 |
| 編號 202520008 | UILC 9100.00-00 | 主題 Extension of Time for Making Certain Elections | 發布日期 05/16/2025 |
| 編號 202520007 | UILC 2632.00-00 | 主題 Special Rules for Allocation of GST Exemption | 發布日期 05/16/2025 |
