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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 7876 - 7900 of 76413
도움말 찾기| 숫자 | UILC | 주제 | 출시일 |
|---|---|---|---|
| 202135006 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/03/2021 |
| 202135006 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/03/2021 |
| 202135005 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/03/2021 |
| 202135004 | 338.05-00 | Elective Recognition of Gain or Loss by Target Corporation - Together with Nonrecognition of Gain or Loss on Stock Sold by Selling Consolidated Group | 09/03/2021 |
| 202135004 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 09/03/2021 |
| 202135003 | 9100.07-00 | Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 09/03/2021 |
| 202135003 | 9100.22-00 | Other | 09/03/2021 |
| 202135002 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 09/03/2021 |
| 202135002 | 9100.22-00 | Other | 09/03/2021 |
| 202135001 | 338.00-00 | Certain Stock Purchases Treated as Asset Acquisitions | 09/03/2021 |
| 202135001 | 338.01-00 | Express Election | 09/03/2021 |
| 202135001 | 338.01-02 | Time in which Election must be made | 09/03/2021 |
| 202135001 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 09/03/2021 |
| 202135000 | 6110.00-00 | Index for Public Inspection of Written Determination | 09/03/2021 |
| 202134019 | 408.03-00 | Rollover Contributions | 08/27/2021 |
| 202134018 | 501.03-08 | Educational Organizations | 08/27/2021 |
| 202134017 | 1442.00-00 | Withholding of Tax on Foreign Corporations (Required v. Not Required) | 08/27/2021 |
| 202134017 | 953.06-00 | Election by Foreign Insurance Company to be Treated as Domestic Corporation | 08/27/2021 |
| 202134016 | 6700.02-01 | False Statement of Tax Benefit | 08/27/2021 |
| 202134015 | 2010.00-00 | Unified Credit Against Estate Tax | 08/27/2021 |
| 202134015 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 08/27/2021 |
| 202134015 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/27/2021 |
| 202134015 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 08/27/2021 |
| 202134014 | 2010.00-00 | Unified Credit Against Estate Tax | 08/27/2021 |
| 202134014 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 08/27/2021 |
