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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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전시 7776 - 7800 of 76413
도움말 찾기| 숫자 | UILC | 주제 | 출시일 |
|---|---|---|---|
| 202140004 | 4161.00-00 | Sporting Goods Taxes | 10/08/2021 |
| 202140004 | 4161.01-00 | Sport Fishing Equipment | 10/08/2021 |
| 202140003 | 613A.04-02 | Retailers Excluded | 10/08/2021 |
| 202140002 | 165.06-00 | Worthless Securities | 10/08/2021 |
| 202140001 | 1361.03-02 | Qualified Subchapter S Trusts | 10/08/2021 |
| 202140001 | 1362.01-01 | Shareholder Consent | 10/08/2021 |
| 202140001 | 1362.04-00 | Inadvertent Terminations | 10/08/2021 |
| 202140000 | 6110.00-00 | Index for Public Inspection of Written Determination | 10/08/2021 |
| 202139011 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 10/01/2021 |
| 202139011 | 501.03-30 | Organizational and Operational Tests | 10/01/2021 |
| 202139010 | 4945.04-04 | Grants to Individuals | 10/01/2021 |
| 202139009 | 6226B.00-00 | Alternative to Payment of Imputed Underpayment | 10/01/2021 |
| 202139008 | 103.00-00 | Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations) | 10/01/2021 |
| 202139007 | 7526.00-00 | Low-Income Taxpayer Clinics | 10/01/2021 |
| 202139006 | 355.01-00 | Spin-Off | 10/01/2021 |
| 202139006 | 361.02-02 | Certain Transfers to Creditors | 10/01/2021 |
| 202139006 | 368.04-00 | Assets for Control of Transferee (Type "D") | 10/01/2021 |
| 202139005 | 1361.00-00 | Definitions | 10/01/2021 |
| 202139005 | 1361.03-00 | Certain Trusts Permitted as Shareholders | 10/01/2021 |
| 202139005 | 1361.03-02 | Qualified Subchapter S Trusts | 10/01/2021 |
| 202139005 | 1362.00-00 | Election by Small Business Corporation | 10/01/2021 |
| 202139005 | 1362.02-00 | Termination of Election | 10/01/2021 |
| 202139005 | 1362.02-02 | Ceases to be Small Business Corporation | 10/01/2021 |
| 202139005 | 1362.04-00 | Inadvertent Terminations | 10/01/2021 |
| 202139004 | 162.00-00 | Trade or Business (Deductible v. Not Deductible) | 10/01/2021 |
