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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 6551 - 6575 of 76413
Buscar ayuda| Número | UILC | Asunto | Fecha de publicación |
|---|---|---|---|
| 202224002 | 355.01-00 | Spin-Off | 06/17/2022 |
| 202224001 | 9100.03-00 | Section 146; Volume Cap | 06/17/2022 |
| 202224001 | 146.07-00 | Carryforward of Allocation | 06/17/2022 |
| 202224000 | 6110.00-00 | Index for Public Inspection of Written Determination | 06/17/2022 |
| 202223017 | 4945.04-04 | Grants to Individuals | 06/10/2022 |
| 202223016 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 06/10/2022 |
| 202223016 | 501.03-30 | Organizational and Operational Tests | 06/10/2022 |
| 202223016 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 06/10/2022 |
| 202223015 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 06/10/2022 |
| 202223015 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 06/10/2022 |
| 202223014 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/10/2022 |
| 202223014 | 1275.08-00 | Integration | 06/10/2022 |
| 202223013 | 1275.08-00 | Integration | 06/10/2022 |
| 202223013 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/10/2022 |
| 202223012 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 06/10/2022 |
| 202223011 | 469.14-00 | Real Property Business | 06/10/2022 |
| 202223011 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/10/2022 |
| 202223010 | 2056.07-00 | Qualified Terminable Interest Property | 06/10/2022 |
| 202223010 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/10/2022 |
| 202223009 | 468A.06-03 | Disposition of Interest | 06/10/2022 |
| 202223008 | 468A.06-03 | Disposition of Interest | 06/10/2022 |
| 202223007 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/10/2022 |
| 202223006 | 1362.00-00 | Election by Small Business Corporation | 06/10/2022 |
| 202223006 | 1362.01-01 | Shareholder Consent | 06/10/2022 |
| 202223006 | 1362.04-00 | Inadvertent Terminations | 06/10/2022 |
