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 4951 - 4975 of 76413
도움말 찾기| 숫자 | UILC | 주제 | 출시일 |
|---|---|---|---|
| 202309010 | 338.00-00 | Certain Stock Purchases Treated as Asset Acquisitions | 03/03/2023 |
| 202309010 | 338.01-00 | Express Election | 03/03/2023 |
| 202309010 | 338.01-02 | Time in which Election must be made | 03/03/2023 |
| 202309010 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/03/2023 |
| 202309010 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 03/03/2023 |
| 202309009 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/03/2023 |
| 202309008 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 03/03/2023 |
| 202309008 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/03/2023 |
| 202309007 | 1031.02-00 | Like Kind Property | 03/03/2023 |
| 202309007 | 1031.03-00 | Like Kind Real Estate | 03/03/2023 |
| 202309006 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 03/03/2023 |
| 202309006 | 2642.00-00 | Inclusion Ratio | 03/03/2023 |
| 202309006 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/03/2023 |
| 202309005 | 9100.04-00 | Section 168; MACRS | 03/03/2023 |
| 202309004 | 168.00-00 | Modified Accelerated Cost Recovery System | 03/03/2023 |
| 202309003 | 469.00-00 | Passive Activity Losses and Credits Limited | 03/03/2023 |
| 202309003 | 469.03-00 | Passive Activity Defined | 03/03/2023 |
| 202309003 | 469.03-03 | Definition of Activity | 03/03/2023 |
| 202309003 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/03/2023 |
| 202309002 | 1032.00-00 | Exchange of Stock for Property (Recognition v. Nonrecognition) | 03/03/2023 |
| 202309002 | 1502.75-00 | Filing Requirements | 03/03/2023 |
| 202309002 | 1502.75-10 | When Group Remains in Existence | 03/03/2023 |
| 202309002 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 03/03/2023 |
| 202309002 | 354.00-00 | Exchanges of Stock and Securities in Certain Reorganizations | 03/03/2023 |
| 202309002 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 03/03/2023 |
