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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 2376 - 2400 of 76413
도움말 찾기| 숫자 | UILC | 주제 | 출시일 |
|---|---|---|---|
| 202429002 | 9999.02-00 | Substance Over Form | 07/19/2024 |
| 202429001 | 368.05-00 | Recapitalization (Type "E") | 07/19/2024 |
| 202429001 | 368.06-00 | Change in Identity, etc. (Type "F") | 07/19/2024 |
| 202429001 | 9999.02-00 | Substance Over Form | 07/19/2024 |
| 202429000 | 6110.00-00 | Index for Public Inspection of Written Determination | 07/19/2024 |
| 202428009 | 1501.00-00 | Privilege to File Consolidated Returns (May v. May Not File Consolidated Return) | 07/12/2024 |
| 202428009 | 1502.75-00 | Filing Requirements | 07/12/2024 |
| 202428008 | 501.33-00 | Private v. Public Interest Served | 07/12/2024 |
| 202428007 | 9999.98-00 | Not Able to Identify Under Present List | 07/12/2024 |
| 202428007 | 501.33-00 | Private v. Public Interest Served | 07/12/2024 |
| 202428006 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 07/12/2024 |
| 202428005 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/12/2024 |
| 202428004 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 07/12/2024 |
| 202428004 | 2642.00-00 | Inclusion Ratio | 07/12/2024 |
| 202428004 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/12/2024 |
| 202428003 | 1362.00-00 | Election by Small Business Corporation | 07/12/2024 |
| 202428003 | 1362.01-00 | Eligible v. Ineligible | 07/12/2024 |
| 202428003 | 1362.01-02 | Election After Termination | 07/12/2024 |
| 202428003 | 1362.02-00 | Termination of Election | 07/12/2024 |
| 202428003 | 1362.02-02 | Ceases to be Small Business Corporation | 07/12/2024 |
| 202428003 | 1362.04-00 | Inadvertent Terminations | 07/12/2024 |
| 202428002 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 07/12/2024 |
| 202428002 | 2642.00-00 | Inclusion Ratio | 07/12/2024 |
| 202428002 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/12/2024 |
| 202428001 | 1362.04-00 | Inadvertent Terminations | 07/12/2024 |
