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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顯示 5326 - 5350 of 76413
尋求幫助| 編號 | UILC | 主題 | 發布日期 |
|---|---|---|---|
| 202252008 | 3406.01-00 | Requirement to Deduct and Withhold | 12/30/2022 |
| 202252008 | 3406.02-00 | Reportable Payment | 12/30/2022 |
| 202252008 | 3406.02-01 | Interest or Dividend | 12/30/2022 |
| 202252007 | 1295.02-02 | Retroactive Elections | 12/30/2022 |
| 202252006 | 1295.02-02 | Retroactive Elections | 12/30/2022 |
| 202252005 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 12/30/2022 |
| 202252004 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 12/30/2022 |
| 202252003 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 12/30/2022 |
| 202252002 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/30/2022 |
| 202252002 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 12/30/2022 |
| 202252001 | 7701.00-00 | Definitions | 12/30/2022 |
| 202252001 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/30/2022 |
| 202252001 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/30/2022 |
| 202252000 | 6110.00-00 | Index for Public Inspection of Written Determination | 12/30/2022 |
| 202251008 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 12/23/2022 |
| 202251007 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/23/2022 |
| 202251007 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/23/2022 |
| 202251006 | 42.00-00 | Low-Income Housing Credit | 12/23/2022 |
| 202251006 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/23/2022 |
| 202251005 | 1362.00-00 | Election by Small Business Corporation | 12/23/2022 |
| 202251005 | 1362.02-00 | Termination of Election | 12/23/2022 |
| 202251004 | 1362.00-00 | Election by Small Business Corporation | 12/23/2022 |
| 202251004 | 1362.04-00 | Inadvertent Terminations | 12/23/2022 |
| 202251003 | 4943.00-00 | Excise Taxes on Excess Business Holdings | 12/23/2022 |
| 202251002 | 1361.05-00 | Qualified Subchapter S Subsidiary | 12/23/2022 |
