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 101 - 125 of 74898尋求幫助 尋找 每頁顯示 2550100200 搜尋 編號 UILC 主題 發布日期 202449016 501.33-00 Private v. Public Interest Served 12/06/2024 202449016 501.36-00 Business Activities 12/06/2024 202449016 501.36-01 Section 501(c)(3) Organizations 12/06/2024 202449015 501.03-30 Organizational and Operational Tests 12/06/2024 202449015 501.33-00 Private v. Public Interest Served 12/06/2024 202449015 501.35-00 "Exclusively" Test 12/06/2024 202449014 3402.15-00 Withholding on Gambling Winnings 12/06/2024 202449013 1060.03-00 Applicable Asset Acquisition 12/06/2024 202449013 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 12/06/2024 202449012 1060.03-00 Applicable Asset Acquisition 12/06/2024 202449012 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 12/06/2024 202449011 1445.00-00 Withholding of Tax on Dispositions of United States Real Property Interests (See Also 897.00-00). 12/06/2024 202449011 897.02-00 U.S. Real Property Interest 12/06/2024 202449011 897.09-00 Special Rules for REITS 12/06/2024 202449010 9100.04-00 Section 168; MACRS 12/06/2024 202449010 9100.10-01 Accounting Methods 12/06/2024 202449009 2010.04-00 Portability Election under Section 2010(c)(5)(A) 12/06/2024 202449009 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 12/06/2024 202449008 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 12/06/2024 202449008 9100.00-00 Extension of Time for Making Certain Elections 12/06/2024 202449007 1031.00-00 Exchange of Property Held for Productive Use or Investment 12/06/2024 202449007 1031.01-00 Property Held For Productive Use or Investment 12/06/2024 202449006 355.01-00 Spin-Off 12/06/2024 202449006 361.02-02 Certain Transfers to Creditors 12/06/2024 202449006 368.04-00 Assets for Control of Transferee (Type "D") 12/06/2024 Pagination First page « 首頁 Previous page 上一頁 Page 1 Page 2 Page 3 Page 4 當前頁面 5 Page 6 Page 7 Page 8 Page 9 … Next page 下一頁 Last page 末頁 »
