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 1101 - 1125 of 74092尋求幫助 尋找 每頁顯示 2550100200 搜尋 編號 UILC 主題 發布日期 202350007 9100.10-00 Section 446 12/15/2023 202350007 9100.10-01 Accounting Methods 12/15/2023 202350006 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 12/15/2023 202350005 9100.04-00 Section 168; MACRS 12/15/2023 202350004 7701.00-00 Definitions 12/15/2023 202350004 9100.00-00 Extension of Time for Making Certain Elections 12/15/2023 202350004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/15/2023 202350003 9100.00-00 Extension of Time for Making Certain Elections 12/15/2023 202350002 442.00-00 Change of Annual Accounting Period (Permitted v. Not Permitted) (See Also 444.00-00) 12/15/2023 202350002 9100.00-00 Extension of Time for Making Certain Elections 12/15/2023 202350001 1033.01-00 General Rule 12/15/2023 202350001 168.24-01 Normalization Rules 12/15/2023 202350000 6110.00-00 Index for Public Inspection of Written Determination 12/15/2023 202349019 509.02-01 Publicly Supported Organizations 12/08/2023 202349018 4945.04-04 Grants to Individuals 12/08/2023 202349017 4945.04-04 Grants to Individuals 12/08/2023 202349016 4945.04-04 Grants to Individuals 12/08/2023 202349015 4942.03-07 Set-Asides 12/08/2023 202349014 501.33-00 Private v. Public Interest Served 12/08/2023 202349014 501.35-00 "Exclusively" Test 12/08/2023 202349013 501.03-19 Public Recreation Facilities and Athletic Organizations 12/08/2023 202349013 501.03-30 Organizational and Operational Tests 12/08/2023 202349013 501.33-00 Private v. Public Interest Served 12/08/2023 202349012 856.00-00 Definition of Real Estate Investment Trust 12/08/2023 202349012 856.07-00 Treatment of Wholly Owned Subsidiaries 12/08/2023 Pagination First page « 首頁 Previous page 上一頁 … Page 41 Page 42 Page 43 Page 44 當前頁面 45 Page 46 Page 47 Page 48 Page 49 … Next page 下一頁 Last page 末頁 »