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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 10401 - 10425 of 77055
尋求幫助| 編號 | UILC | 主題 | 發布日期 |
|---|---|---|---|
| 202023006 | 6511.00-00 | Limitations on Credit or Refund (Barred v. Not Barred) | 06/05/2020 |
| 202023006 | 6511.03-00 | Special Rules | 06/05/2020 |
| 202023006 | 6511.03-02 | Carrybacks: Net Operating Loss and Capital Loss | 06/05/2020 |
| 202023005 | 1295.02-02 | Retroactive Elections | 06/05/2020 |
| 202023004 | 1295.02-02 | Retroactive Elections | 06/05/2020 |
| 202023003 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 06/05/2020 |
| 202023003 | 9100.22-00 | Other | 06/05/2020 |
| 202023002 | 9100.04-00 | Section 168; MACRS | 06/05/2020 |
| 202023001 | 105.00-00 | Accident and Health Plans (Excluded v. Not Excluded) | 06/05/2020 |
| 202023001 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 06/05/2020 |
| 202023001 | 401.29-00 | Cash or Deferred Arrangements | 06/05/2020 |
| 202023000 | 6110.00-00 | Index for Public Inspection of Written Determination | 06/05/2020 |
| 202022009 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 05/29/2020 |
| 202022009 | 501.04-03 | Political Activities Organizations | 05/29/2020 |
| 202022008 | 501.07-00 | Social Clubs | 05/29/2020 |
| 202022007 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 05/29/2020 |
| 202022007 | 501.03-05 | Corporations | 05/29/2020 |
| 202022007 | 501.03-30 | Organizational and Operational Tests | 05/29/2020 |
| 202022006 | 501.03-05 | Corporations | 05/29/2020 |
| 202022006 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 05/29/2020 |
| 202022006 | 501.33-00 | Private v. Public Interest Served | 05/29/2020 |
| 202022006 | 501.36-00 | Business Activities | 05/29/2020 |
| 202022005 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 05/29/2020 |
| 202022005 | 361.00-00 | Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) | 05/29/2020 |
| 202022005 | 361.02-02 | Certain Transfers to Creditors | 05/29/2020 |
