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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 2326 - 2350 of 76413
Buscar ayuda| Número | UILC | Asunto | Fecha de publicación |
|---|---|---|---|
| 202430001 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 07/26/2024 |
| 202430000 | 6110.00-00 | Index for Public Inspection of Written Determination | 07/26/2024 |
| 202429024 | 4945.04-04 | Grants to Individuals ADMINISTRATION: Authority of officers of Internal Revenue ADMINISTRATION: Authority of officers of Internal Revenue | 07/19/2024 |
| 202429023 | 4945.04-04 | Grants to Individuals | 07/19/2024 |
| 202429022 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 07/19/2024 |
| 202429021 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 07/19/2024 |
| 202429021 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 07/19/2024 |
| 202429021 | 501.33-00 | Private v. Public Interest Served | 07/19/2024 |
| 202429020 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 07/19/2024 |
| 202429019 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 07/19/2024 |
| 202429019 | 501.33-00 | Private v. Public Interest Served | 07/19/2024 |
| 202429018 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 07/19/2024 |
| 202429017 | 501.03-15 | Organizations With Charitable Activities Outside U.S. (See Also 0501.28-00) | 07/19/2024 |
| 202429017 | 501.35-00 | "Exclusively" Test | 07/19/2024 |
| 202429016 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 07/19/2024 |
| 202429016 | 501.06-01 | Performance of Particular Services for Members | 07/19/2024 |
| 202429016 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 07/19/2024 |
| 202429015 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 07/19/2024 |
| 202429015 | 355.01-00 | Spin-Off | 07/19/2024 |
| 202429015 | 355.01-01 | Split-Off | 07/19/2024 |
| 202429015 | 361.00-00 | Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) | 07/19/2024 |
| 202429015 | 361.02-00 | Distributions | 07/19/2024 |
| 202429015 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 07/19/2024 |
| 202429015 | 368.04-00 | Assets for Control of Transferee (Type "D") | 07/19/2024 |
| 202429014 | 9100.04-00 | Section 168; MACRS | 07/19/2024 |
