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 1126 - 1150 of 75629
尋求幫助| 編號 | UILC | 主題 | 發布日期 |
|---|---|---|---|
| 編號 202440012 | UILC 501.35-00 | 主題 "Exclusively" Test | 發布日期 10/04/2024 |
| 編號 202440011 | UILC 168.00-00 | 主題 Modified Accelerated Cost Recovery System | 發布日期 10/04/2024 |
| 編號 202440011 | UILC 7701.00-00 | 主題 Definitions | 發布日期 10/04/2024 |
| 編號 202440011 | UILC 9100.04-00 | 主題 Section 168; MACRS | 發布日期 10/04/2024 |
| 編號 202440011 | UILC 9100.31-00 | 主題 Reg. 301.7701-3 Classification of Certain Business Entities | 發布日期 10/04/2024 |
| 編號 202440010 | UILC 168.00-00 | 主題 Modified Accelerated Cost Recovery System | 發布日期 10/04/2024 |
| 編號 202440010 | UILC 7701.00-00 | 主題 Definitions | 發布日期 10/04/2024 |
| 編號 202440010 | UILC 9100.04-00 | 主題 Section 168; MACRS | 發布日期 10/04/2024 |
| 編號 202440010 | UILC 9100.31-00 | 主題 Reg. 301.7701-3 Classification of Certain Business Entities | 發布日期 10/04/2024 |
| 編號 202440009 | UILC 4943.00-00 | 主題 Excise Taxes on Excess Business Holdings | 發布日期 10/04/2024 |
| 編號 202440008 | UILC 1361.05-00 | 主題 Qualified Subchapter S Subsidiary | 發布日期 10/04/2024 |
| 編號 202440008 | UILC 9100.00-00 | 主題 Extension of Time for Making Certain Elections | 發布日期 10/04/2024 |
| 編號 202440007 | UILC 856.00-00 | 主題 Definition of Real Estate Investment Trust | 發布日期 10/04/2024 |
| 編號 202440006 | UILC 2010.04-00 | 主題 Portability Election under Section 2010(c)(5)(A) | 發布日期 10/04/2024 |
| 編號 202440006 | UILC 9100.35-00 | 主題 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 發布日期 10/04/2024 |
| 編號 202440005 | UILC 988.05-00 | 主題 Hedging Transactions | 發布日期 10/04/2024 |
| 編號 202440004 | UILC 1400Z.02-00 | 主題 Special Rules for Capital Gains Invested in Opportunity Zones | 發布日期 10/04/2024 |
| 編號 202440003 | UILC 2632.00-00 | 主題 Special Rules for Allocation of GST Exemption | 發布日期 10/04/2024 |
| 編號 202440003 | UILC 2642.00-00 | 主題 Inclusion Ratio | 發布日期 10/04/2024 |
| 編號 202440003 | UILC 9100.00-00 | 主題 Extension of Time for Making Certain Elections | 發布日期 10/04/2024 |
| 編號 202440002 | UILC 2632.00-00 | 主題 Special Rules for Allocation of GST Exemption | 發布日期 10/04/2024 |
| 編號 202440002 | UILC 2642.00-00 | 主題 Inclusion Ratio | 發布日期 10/04/2024 |
| 編號 202440002 | UILC 9100.00-00 | 主題 Extension of Time for Making Certain Elections | 發布日期 10/04/2024 |
| 編號 202440001 | UILC 754.00-00 | 主題 Manner of Electing Optional Adjustment to Basis of Partnership Property | 發布日期 10/04/2024 |
| 編號 202440001 | UILC 754.02-00 | 主題 Timeliness of Election | 發布日期 10/04/2024 |
