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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.
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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 7101 - 7125 of 77055
尋求幫助| 編號 | UILC | 主題 | 發布日期 |
|---|---|---|---|
| 202227001 | 1362.02-00 | Termination of Election | 07/08/2022 |
| 202227001 | 1362.04-00 | Inadvertent Terminations | 07/08/2022 |
| 202227001 | 1361.05-00 | Qualified Subchapter Section Subsidiary | 07/08/2022 |
| 202227000 | 6110.00-00 | Index for Public Inspection of Written Determination | 07/08/2022 |
| 202226019 | 501.07-00 | Social Clubs ADMINISTRATION: Authority of officers of Internal Revenue | 07/01/2022 |
| 202226018 | 501.35-00 | "Exclusively" Test | 07/01/2022 |
| 202226018 | 501.03-30 | Organizational and Operational Tests | 07/01/2022 |
| 202226017 | 501.25-00 | Section 501(c)(25) Organizations | 07/01/2022 |
| 202226016 | 501.07-03 | Leases or Sales of Club Property | 07/01/2022 |
| 202226015 | 501.07-00 | Social Clubs | 07/01/2022 |
| 202226014 | 501.04-06 | Community | 07/01/2022 |
| 202226014 | 501.04-07 | Homeowners Association | 07/01/2022 |
| 202226013 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 07/01/2022 |
| 202226012 | 501.07-00 | Social Clubs | 07/01/2022 |
| 202226011 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 07/01/2022 |
| 202226010 | 6323.05-00 | Validity Against Judgment Creditors (See 6321.03-16) | 07/01/2022 |
| 202226010 | 6321.01-18 | Future Interest or Rights | 07/01/2022 |
| 202226009 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/01/2022 |
| 202226009 | 245A.00-00 | Dividend Received Deduction | 07/01/2022 |
| 202226008 | 338.01-00 | Express Election | 07/01/2022 |
| 202226008 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/01/2022 |
| 202226008 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 07/01/2022 |
| 202226008 | 338.00-00 | Certain Stock Purchases Treated as Asset Acquisitions | 07/01/2022 |
| 202226007 | 9100.04-00 | Section 168; MACRS | 07/01/2022 |
| 202226006 | 1296.00-00 | Passive Foreign Investment Company | 07/01/2022 |
