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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 11851 - 11875 of 76413
Buscar ayuda| Número | UILC | Asunto | Fecha de publicación |
|---|---|---|---|
| 201925004 | 361.02-02 | Certain Transfers to Creditors | 06/21/2019 |
| 201925004 | 368.04-00 | Assets for Control of Transferee (Type "D") | 06/21/2019 |
| 201925003 | 1361.05-00 | Qualified Subchapter S Subsidiary | 06/21/2019 |
| 201925003 | 1362.00-00 | Election by Small Business Corporation | 06/21/2019 |
| 201925003 | 1362.04-00 | Inadvertent Terminations | 06/21/2019 |
| 201925003 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 06/21/2019 |
| 201925002 | 1295.02-02 | Retroactive Elections | 06/21/2019 |
| 201925001 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 06/21/2019 |
| 201925000 | 6110.00-00 | Index for Public Inspection of Written Determination | 06/21/2019 |
| 201924021 | 430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 06/14/2019 |
| 201924020 | 430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 06/14/2019 |
| 201924019 | 501.06-01 | Performance of Particular Services for Members | 06/14/2019 |
| 201924018 | 501.03-05 | Corporations | 06/14/2019 |
| 201924017 | 1033.00-00 | Involuntary Conversion | 06/14/2019 |
| 201924017 | 1033.01-00 | General Rule | 06/14/2019 |
| 201924017 | 1033.02-00 | Definition of Involuntary Conversion Events | 06/14/2019 |
| 201924016 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 06/14/2019 |
| 201924015 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 06/14/2019 |
| 201924014 | 338.01-00 | Express Election | 06/14/2019 |
| 201924014 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 06/14/2019 |
| 201924013 | 401.06-00 | Required Distributions | 06/14/2019 |
| 201924013 | 401.06-02 | Employee Dies Before Entire Interest Distributed | 06/14/2019 |
| 201924013 | 408.00-00 | Individual Retirement Accounts | 06/14/2019 |
| 201924013 | 408.08-00 | Tax Treatment of Accounts and Annuities | 06/14/2019 |
| 201924012 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 06/14/2019 |
