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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 1926 - 1950 of 76413
도움말 찾기| 숫자 | UILC | 주제 | 출시일 |
|---|---|---|---|
| 202440004 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 10/04/2024 |
| 202440003 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 10/04/2024 |
| 202440003 | 2642.00-00 | Inclusion Ratio | 10/04/2024 |
| 202440003 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/04/2024 |
| 202440002 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 10/04/2024 |
| 202440002 | 2642.00-00 | Inclusion Ratio | 10/04/2024 |
| 202440002 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/04/2024 |
| 202440001 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 10/04/2024 |
| 202440001 | 754.02-00 | Timeliness of Election | 10/04/2024 |
| 202440001 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/04/2024 |
| 202440001 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 10/04/2024 |
| 202440000 | 6110.00-00 | Index for Public Inspection of Written Determination | 10/04/2024 |
| 202439017 | 431.00-00 | Minimum Funding Standards for Multiemployer Plans | 09/27/2024 |
| 202439016 | 431.00-00 | Minimum Funding Standards for Multiemployer Plans | 09/27/2024 |
| 202439015 | 162.21-01 | Fines, Penalties and Other Amounts | 09/27/2024 |
| 202439014 | 965.00-00 | Treatment of deferred foreign income upon transition to a participation exemption system of taxation | 09/27/2024 |
| 202439013 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 09/27/2024 |
| 202439013 | 9100.22-00 | Other | 09/27/2024 |
| 202439012 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 09/27/2024 |
| 202439012 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 09/27/2024 |
| 202439011 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 09/27/2024 |
| 202439011 | 754.02-00 | Timeliness of Election | 09/27/2024 |
| 202439011 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 09/27/2024 |
| 202439010 | 7701.00-00 | Definitions | 09/27/2024 |
| 202439009 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 09/27/2024 |
