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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 7501 - 7525 of 76413
Buscar ayuda| Número | UILC | Asunto | Fecha de publicación |
|---|---|---|---|
| 202146000 | 6110.00-00 | Index for Public Inspection of Written Determination | 11/19/2021 |
| 202145032 | 4945.04-04 | Grants to Individuals | 11/12/2021 |
| 202145031 | 501.03-30 | Organizational and Operational Tests | 11/12/2021 |
| 202145031 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 11/12/2021 |
| 202145031 | 501.03-05 | Corporations | 11/12/2021 |
| 202145031 | 501.33-00 | Private v. Public Interest Served | 11/12/2021 |
| 202145030 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 11/12/2021 |
| 202145030 | 501.04-07 | Homeowners Association | 11/12/2021 |
| 202145029 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 11/12/2021 |
| 202145029 | 501.35-00 | "Exclusively" Test | 11/12/2021 |
| 202145029 | 501.36-00 | Business Activities | 11/12/2021 |
| 202145028 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 11/12/2021 |
| 202145028 | 501.03-30 | Organizational and Operational Tests | 11/12/2021 |
| 202145027 | 355.01-00 | Spin-Off | 11/12/2021 |
| 202145027 | 368.04-00 | Assets for Control of Transferee (Type "D") | 11/12/2021 |
| 202145026 | 2055.12-10 | Reformations of Nonqualifying Interests | 11/12/2021 |
| 202145026 | 664.03-02 | Charitable Remainder Unitrust | 11/12/2021 |
| 202145025 | 1502.93-00 | Intercompany Transactions | 11/12/2021 |
| 202145025 | 368.08-06 | Business Enterprise Continuity | 11/12/2021 |
| 202145024 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 11/12/2021 |
| 202145024 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 11/12/2021 |
| 202145023 | 168.00-00 | Modified Accelerated Cost Recovery System | 11/12/2021 |
| 202145023 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/12/2021 |
| 202145023 | 9100.04-00 | Section 168; MACRS | 11/12/2021 |
| 202145023 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 11/12/2021 |
