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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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Mostrando 2601 - 2625 of 76413
Buscar ayuda| Número | UILC | Asunto | Fecha de publicación |
|---|---|---|---|
| 202421009 | 501.33-00 | Private v. Public Interest Served | 05/24/2024 |
| 202421008 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 05/24/2024 |
| 202421007 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 05/24/2024 |
| 202421007 | 355.01-00 | Spin-Off | 05/24/2024 |
| 202421006 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 05/24/2024 |
| 202421006 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 05/24/2024 |
| 202421005 | 1361.03-00 | Certain Trusts Permitted as Shareholders | 05/24/2024 |
| 202421005 | 1361.03-02 | Qualified Subchapter S Trusts | 05/24/2024 |
| 202421005 | 1362.00-00 | Election by Small Business Corporation | 05/24/2024 |
| 202421005 | 1362.04-00 | Inadvertent Terminations | 05/24/2024 |
| 202421004 | 856.00-00 | Definition of Real Estate Investment Trust | 05/24/2024 |
| 202421004 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/24/2024 |
| 202421003 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 05/24/2024 |
| 202421003 | 355.01-00 | Spin-Off | 05/24/2024 |
| 202421003 | 361.00-00 | Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) | 05/24/2024 |
| 202421003 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 05/24/2024 |
| 202421003 | 368.04-00 | Assets for Control of Transferee (Type "D") | 05/24/2024 |
| 202421002 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 05/24/2024 |
| 202421002 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/24/2024 |
| 202421001 | 7701.00-00 | Definitions | 05/24/2024 |
| 202421001 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/24/2024 |
| 202421001 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 05/24/2024 |
| 202421000 | 6110.00-00 | Index for Public Inspection of Written Determination | 05/24/2024 |
| 202420033 | 4945.04-04 | Grants to Individuals | 05/17/2024 |
| 202420032 | 4945.04-04 | Grants to Individuals | 05/17/2024 |
