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 326 - 350 of 75409
尋求幫助| 編號 | UILC | 主題 | 發布日期 |
|---|---|---|---|
| 編號 202505005 | UILC 754.02-00 | 主題 Timeliness of Election | 發布日期 01/31/2025 |
| 編號 202505005 | UILC 9100.00-00 | 主題 Extension of Time for Making Certain Elections | 發布日期 01/31/2025 |
| 編號 202505005 | UILC 9100.15-00 | 主題 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 發布日期 01/31/2025 |
| 編號 202505004 | UILC 754.00-00 | 主題 Manner of Electing Optional Adjustment to Basis of Partnership Property | 發布日期 01/31/2025 |
| 編號 202505004 | UILC 754.02-00 | 主題 Timeliness of Election | 發布日期 01/31/2025 |
| 編號 202505004 | UILC 9100.00-00 | 主題 Extension of Time for Making Certain Elections | 發布日期 01/31/2025 |
| 編號 202505004 | UILC 9100.15-00 | 主題 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 發布日期 01/31/2025 |
| 編號 202505003 | UILC 7701.00-00 | 主題 Definitions | 發布日期 01/31/2025 |
| 編號 202505003 | UILC 9100.00-00 | 主題 Extension of Time for Making Certain Elections | 發布日期 01/31/2025 |
| 編號 202505003 | UILC 9100.31-00 | 主題 Reg. 301.7701-3 Classification of Certain Business Entities | 發布日期 01/31/2025 |
| 編號 202505002 | UILC 213.00-00 | 主題 Medical, Dental, etc., Expenses | 發布日期 01/31/2025 |
| 編號 202505001 | UILC 355.00-00 | 主題 Distribution of Stock and Securities of a Controlled Corporation | 發布日期 01/31/2025 |
| 編號 202505001 | UILC 355.01-00 | 主題 Spin-Off | 發布日期 01/31/2025 |
| 編號 202505001 | UILC 361.00-00 | 主題 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) | 發布日期 01/31/2025 |
| 編號 202505001 | UILC 368.00-00 | 主題 Definitions Relating to Corporate Reorganizations | 發布日期 01/31/2025 |
| 編號 202505001 | UILC 368.04-00 | 主題 Assets for Control of Transferee (Type "D") | 發布日期 01/31/2025 |
| 編號 202505000 | UILC 6110.00-00 | 主題 Index for Public Inspection of Written Determination | 發布日期 01/31/2025 |
| 編號 202504021 | UILC 501.03-00 | 主題 Religious, Charitable, etc., Institutions and Community Chest | 發布日期 01/24/2025 |
| 編號 202504021 | UILC 501.33-00 | 主題 Private v. Public Interest Served | 發布日期 01/24/2025 |
| 編號 202504020 | UILC 501.03-30 | 主題 Organizational and Operational Tests | 發布日期 01/24/2025 |
| 編號 202504020 | UILC 501.32-01 | 主題 Distribution of Assets to Private Individuals | 發布日期 01/24/2025 |
| 編號 202504020 | UILC 501.33-00 | 主題 Private v. Public Interest Served | 發布日期 01/24/2025 |
| 編號 202504019 | UILC 501.00-00 | 主題 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 發布日期 01/24/2025 |
| 編號 202504019 | UILC 501.03-00 | 主題 Religious, Charitable, etc., Institutions and Community Chest | 發布日期 01/24/2025 |
| 編號 202504019 | UILC 501.03-30 | 主題 Organizational and Operational Tests | 發布日期 01/24/2025 |
