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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 5301 - 5325 of 77631
尋求幫助| 編號 | UILC | 主題 | 發布日期 |
|---|---|---|---|
| 202336000 | 6110.00-00 | Index for Public Inspection of Written Determination | 09/08/2023 |
| 202335019 | 501.03-05 | Corporations | 09/01/2023 |
| 202335019 | 501.03-30 | Organizational and Operational Tests ADMINISTRATION: Authority of officers of Internal Revenue | 09/01/2023 |
| 202335018 | 4945.04-04 | Grants to Individuals | 09/01/2023 |
| 202335017 | 4945.04-04 | Grants to Individuals | 09/01/2023 |
| 202335016 | 4945.04-04 | Grants to Individuals | 09/01/2023 |
| 202335015 | 501.03-05 | Corporations | 09/01/2023 |
| 202335014 | 1366.00-00 | Pass-Thru of Items to Shareholders | 09/01/2023 |
| 202335014 | 172.01-00 | Carryback and Carryover | 09/01/2023 |
| 202335014 | 641.00-00 | Imposition of Tax | 09/01/2023 |
| 202335013 | 162.00-00 | Trade or Business (Deductible v. Not Deductible) | 09/01/2023 |
| 202335013 | 263.00-00 | Capital Expenditures (Deductible v. Not Deductible) | 09/01/2023 |
| 202335013 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/01/2023 |
| 202335012 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 09/01/2023 |
| 202335011 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 09/01/2023 |
| 202335011 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/01/2023 |
| 202335010 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 09/01/2023 |
| 202335010 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/01/2023 |
| 202335009 | 7872.05-00 | Types of Below Market Loans Subject to Section 7872 | 09/01/2023 |
| 202335009 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/01/2023 |
| 202335008 | 7872.05-00 | Types of Below Market Loans Subject to Section 7872 | 09/01/2023 |
| 202335008 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/01/2023 |
| 202335007 | 7872.05-00 | Types of Below Market Loans Subject to Section 7872 | 09/01/2023 |
| 202335007 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/01/2023 |
| 202335006 | 7872.05-00 | Types of Below Market Loans Subject to Section 7872 | 09/01/2023 |
