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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Đang hiển thị 1151 - 1175 of 76949
Tìm Trợ Giúp| Số | UILC | Chủ đề | Ngày Phát Hành |
|---|---|---|---|
| 202527003 | 1362.00-00 | Election by Small Business Corporation | 07/03/2025 |
| 202527003 | 1362.01-00 | Eligible v. Ineligible | 07/03/2025 |
| 202527003 | 1362.01-02 | Election After Termination | 07/03/2025 |
| 202527003 | 1362.02-00 | Termination of Election | 07/03/2025 |
| 202527003 | 1362.02-02 | Ceases to be Small Business Corporation | 07/03/2025 |
| 202527003 | 1362.04-00 | Inadvertent Terminations | 07/03/2025 |
| 202527002 | 2010.04-00 | Portability Election under ? 2010(c)(5)(A) | 07/03/2025 |
| 202527002 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) | 07/03/2025 |
| 202527001 | 884.00-00 | Branch Tax | 07/03/2025 |
| 202527001 | 884.08-00 | Rules for Termination, Liquidation, Reorganization or Incorporation | 07/03/2025 |
| 202527001 | 884.08-40 | Incorporation of a U. S. Business | 07/03/2025 |
| 202527001 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/03/2025 |
| 202527000 | 6110.00-00 | Index for Public Inspection of Written Determination | 07/03/2025 |
| 202526019 | 4945.04-04 | Grants to Individuals | 06/27/2025 |
| 202526018 | 4945.04-04 | Grants to Individuals | 06/27/2025 |
| 202526017 | 4945.04-04 | Grants to Individuals | 06/27/2025 |
| 202526016 | 4945.04-04 | Grants to Individuals | 06/27/2025 |
| 202526015 | 6033.01-00 | Exempt v. Non Exempt From Filing | 06/27/2025 |
| 202526014 | 4945.04-04 | Grants to Individuals | 06/27/2025 |
| 202526013 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 06/27/2025 |
| 202526013 | 501.35-00 | "Exclusively" Test | 06/27/2025 |
| 202526012 | 1295.00-00 | Qualified Electing Fund | 06/27/2025 |
| 202526012 | 1295.02-00 | Time For Making Election | 06/27/2025 |
| 202526011 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 06/27/2025 |
| 202526011 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/27/2025 |
