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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전시 7076 - 7100 of 76413
도움말 찾기| 숫자 | UILC | 주제 | 출시일 |
|---|---|---|---|
| 202207002 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/18/2022 |
| 202207001 | 1295.02-02 | Retroactive Elections | 02/18/2022 |
| 202207000 | 6110.00-00 | Index for Public Inspection of Written Determination | 02/18/2022 |
| 202206018 | 146.07-00 | Carryforward of Allocation | 02/11/2022 |
| 202206018 | 9100.03-00 | Section 146; Volume Cap | 02/11/2022 |
| 202206017 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 02/11/2022 |
| 202206017 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 02/11/2022 |
| 202206016 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 02/11/2022 |
| 202206015 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 02/11/2022 |
| 202206014 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 02/11/2022 |
| 202206014 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 02/11/2022 |
| 202206013 | 501.38-00 | Legislative and Political Propaganda Activities | 02/11/2022 |
| 202206013 | 501.38-02 | Electing Expenditure Test | 02/11/2022 |
| 202206013 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/11/2022 |
| 202206012 | 263.00-00 | Capital Expenditures (Deductible v. Not Deductible) | 02/11/2022 |
| 202206012 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/11/2022 |
| 202206011 | 9100.02-03 | R and D Expenditures | 02/11/2022 |
| 202206010 | 168.24-01 | Normalization Rules | 02/11/2022 |
| 202206009 | 1042.05-00 | Recapture on Disposition of Qualified Replacement Property | 02/11/2022 |
| 202206008 | 2601.00-00 | Tax On Generation Skipping Transfers | 02/11/2022 |
| 202206007 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/11/2022 |
| 202206006 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 02/11/2022 |
| 202206006 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 02/11/2022 |
| 202206005 | 856.00-00 | Definition of Real Estate Investment Trust | 02/11/2022 |
| 202206005 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/11/2022 |
