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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Отображаются 10001 - 10025 of 76413
Помощь по поиску| Номер | UILC | Тема | Дата публикации |
|---|---|---|---|
| 202017030 | 501.03-30 | Organizational and Operational Tests | 04/24/2020 |
| 202017030 | 501.32-01 | Distribution of Assets to Private Individuals | 04/24/2020 |
| 202017030 | 501.33-00 | Private v. Public Interest Served | 04/24/2020 |
| 202017029 | 4945.04-04 | Grants to Individuals | 04/24/2020 |
| 202017028 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 04/24/2020 |
| 202017028 | 501.06-01 | Performance of Particular Services for Members | 04/24/2020 |
| 202017027 | 168.24-00 | Public Utility Property | 04/24/2020 |
| 202017026 | 4940.00-00 | Excise Tax on Net Investment Income (Applicable v. Not Applicable) | 04/24/2020 |
| 202017026 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 04/24/2020 |
| 202017026 | 4942.00-00 | Taxes on Failure to Distribute Income | 04/24/2020 |
| 202017026 | 4944.00-00 | Excise Tax on "Jeopardizing" Investments | 04/24/2020 |
| 202017026 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 04/24/2020 |
| 202017026 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 04/24/2020 |
| 202017026 | 507.00-00 | Termination of Private Foundation Status | 04/24/2020 |
| 202017025 | 263.00-00 | Capital Expenditures (Deductible v. Not Deductible) | 04/24/2020 |
| 202017025 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/24/2020 |
| 202017024 | 336.00-00 | Gain or Loss Recognized on Property Distributed in Complete Liquidation | 04/24/2020 |
| 202017024 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 04/24/2020 |
| 202017024 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/24/2020 |
| 202017024 | 9100.22-00 | Other | 04/24/2020 |
| 202017023 | 108.00-00 | Income From Discharge of Indebtedness | 04/24/2020 |
| 202017023 | 331.04-00 | Year Liquidation Occurs | 04/24/2020 |
| 202017023 | 382.00-00 | Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes | 04/24/2020 |
| 202017023 | 61.22-00 | Discharge of Indebtedness | 04/24/2020 |
| 202017022 | 263.14-00 | Allocation Between Capital Expenditure and Expense | 04/24/2020 |
