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 201 - 225 of 75321
尋求幫助| 編號 | UILC | 主題 | 發布日期 |
|---|---|---|---|
| 編號 202505019 | UILC 9100.31-00 | 主題 Reg. 301.7701-3 Classification of Certain Business Entities | 發布日期 01/31/2025 |
| 編號 202505018 | UILC 412.00-00 | 主題 Minimum Funding Standards | 發布日期 01/31/2025 |
| 編號 202505018 | UILC 412.06-00 | 主題 Minimum Funding Waiver | 發布日期 01/31/2025 |
| 編號 202505017 | UILC 1400Z.02-00 | 主題 Special Rules for Capital Gains Invested in Opportunity Zones | 發布日期 01/31/2025 |
| 編號 202505017 | UILC 9100.00-00 | 主題 Extension of Time for Making Certain Elections | 發布日期 01/31/2025 |
| 編號 202505016 | UILC 9100.00-00 | 主題 Extension of Time for Making Certain Elections | 發布日期 01/31/2025 |
| 編號 202505015 | UILC 9100.00-00 | 主題 Extension of Time for Making Certain Elections | 發布日期 01/31/2025 |
| 編號 202505015 | UILC 9100.22-00 | 主題 Other | 發布日期 01/31/2025 |
| 編號 202505015 | UILC 951A.00-00 | 主題 Global Intangible Low-Taxed Income Included in Gross Income of United States Shareholders | 發布日期 01/31/2025 |
| 編號 202505015 | UILC 951A.02-00 | 主題 Net CFC Tested Income | 發布日期 01/31/2025 |
| 編號 202505014 | 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 202505014 | UILC 9100.00-00 | 主題 Extension of Time for Making Certain Elections | 發布日期 01/31/2025 |
| 編號 202505014 | 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 202505013 | UILC 856.00-00 | 主題 Definition of Real Estate Investment Trust | 發布日期 01/31/2025 |
| 編號 202505013 | UILC 9100.00-00 | 主題 Extension of Time for Making Certain Elections | 發布日期 01/31/2025 |
| 編號 202505012 | UILC 7701.00-00 | 主題 Definitions | 發布日期 01/31/2025 |
| 編號 202505012 | UILC 9100.31-00 | 主題 Reg. 301.7701-3 Classification of Certain Business Entities | 發布日期 01/31/2025 |
| 編號 202505011 | UILC 336.05-00 | 主題 Stock Sales and Distributions Treated as Asset Transfers | 發布日期 01/31/2025 |
| 編號 202505011 | UILC 9100.22-00 | 主題 Other | 發布日期 01/31/2025 |
| 編號 202505010 | UILC 7701.00-00 | 主題 Definitions | 發布日期 01/31/2025 |
| 編號 202505010 | UILC 9100.31-00 | 主題 Reg. 301.7701-3 Classification of Certain Business Entities | 發布日期 01/31/2025 |
| 編號 202505009 | UILC 1400Z.01-00 | 主題 Designation of Opportunity Zones | 發布日期 01/31/2025 |
| 編號 202505009 | UILC 1400Z.02-00 | 主題 Special Rules for Capital Gains Invested in Opportunity Zones | 發布日期 01/31/2025 |
| 編號 202505009 | UILC 9100.00-00 | 主題 Extension of Time for Making Certain Elections | 發布日期 01/31/2025 |
| 編號 202505008 | UILC 754.00-00 | 主題 Manner of Electing Optional Adjustment to Basis of Partnership Property | 發布日期 01/31/2025 |
