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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 9426 - 9450 of 77055
尋求幫助| 編號 | UILC | 主題 | 發布日期 |
|---|---|---|---|
| 202109008 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 03/05/2021 |
| 202109008 | 501.33-00 | Private v. Public Interest Served | 03/05/2021 |
| 202109007 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 03/05/2021 |
| 202109007 | 501.03-05 | Corporations | 03/05/2021 |
| 202109007 | 501.03-30 | Organizational and Operational Tests | 03/05/2021 |
| 202109007 | 501.33-00 | Private v. Public Interest Served | 03/05/2021 |
| 202109006 | 7701.00-00 | Definitions | 03/05/2021 |
| 202109006 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/05/2021 |
| 202109006 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 03/05/2021 |
| 202109005 | 831.00-00 | Tax On Insurance Companies Other Than Life Insurance Companies | 03/05/2021 |
| 202109004 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 03/05/2021 |
| 202109004 | 9100.22-00 | Other | 03/05/2021 |
| 202109003 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 03/05/2021 |
| 202109002 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 03/05/2021 |
| 202109001 | 59A.00-00 | Base Erosion and Anti-Abuse Tax | 03/05/2021 |
| 202109000 | 6110.00-00 | Index for Public Inspection of Written Determination | 03/05/2021 |
| 202108011 | 4945.04-04 | Grants to Individuals | 02/26/2021 |
| 202108010 | 355.01-01 | Split-Off | 02/26/2021 |
| 202108010 | 368.04-00 | Assets for Control of Transferee (Type "D") | 02/26/2021 |
| 202108009 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/26/2021 |
| 202108009 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 02/26/2021 |
| 202108008 | 1362.00-00 | Election by Small Business Corporation | 02/26/2021 |
| 202108008 | 1362.04-00 | Inadvertent Terminations | 02/26/2021 |
| 202108007 | 2010.04-00 | Portability Election under § 2010(c)(5)(A) | 02/26/2021 |
| 202108007 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) | 02/26/2021 |
