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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 9276 - 9300 of 76413
Buscar ayuda| Número | UILC | Asunto | Fecha de publicación |
|---|---|---|---|
| 202046006 | 2010.04-00 | Portability Election under § 2010(c)(5)(A) | 11/13/2020 |
| 202046006 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/13/2020 |
| 202046006 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) | 11/13/2020 |
| 202046005 | 1361.05-00 | Qualified Subchapter S Subsidiary | 11/13/2020 |
| 202046005 | 1362.00-00 | Election by Small Business Corporation | 11/13/2020 |
| 202046005 | 1362.04-00 | Inadvertent Terminations | 11/13/2020 |
| 202046005 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 11/13/2020 |
| 202046004 | 141.03-00 | Nongovernmental Output Property Acquired | 11/13/2020 |
| 202046003 | 7701.00-00 | Definitions | 11/13/2020 |
| 202046003 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/13/2020 |
| 202046003 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 11/13/2020 |
| 202046002 | 1361.03-02 | Qualified Subchapter S Trusts | 11/13/2020 |
| 202046002 | 1362.00-00 | Election by Small Business Corporation | 11/13/2020 |
| 202046002 | 1362.01-00 | Eligible v. Ineligible | 11/13/2020 |
| 202046002 | 1362.02-00 | Termination of Election | 11/13/2020 |
| 202046002 | 1362.02-02 | Ceases to be Small Business Corporation | 11/13/2020 |
| 202046002 | 1362.04-00 | Inadvertent Terminations | 11/13/2020 |
| 202046001 | 460.00-00 | Special Rules for Long-Term Contracts | 11/13/2020 |
| 202046000 | 6110.00-00 | Index for Public Inspection of Written Determination | 11/13/2020 |
| 202045013 | 4945.04-04 | Grants to Individuals | 11/06/2020 |
| 202045012 | 162.01-07 | Allocation Between Business and Personal | 11/06/2020 |
| 202045011 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 11/06/2020 |
| 202045010 | 1361.03-03 | Electing Small Business Trusts | 11/06/2020 |
| 202045010 | 1362.04-00 | Inadvertent Terminations | 11/06/2020 |
| 202045009 | 1361.03-03 | Electing Small Business Trusts | 11/06/2020 |
