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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.
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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 3301 - 3325 of 76413
尋求幫助| 編號 | UILC | 主題 | 發布日期 |
|---|---|---|---|
| 202401009 | 7701.00-00 | Definitions | 01/05/2024 |
| 202401009 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/05/2024 |
| 202401008 | 7701.00-00 | Definitions | 01/05/2024 |
| 202401008 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/05/2024 |
| 202401007 | 7701.00-00 | Definitions | 01/05/2024 |
| 202401007 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/05/2024 |
| 202401006 | 7701.00-00 | Definitions | 01/05/2024 |
| 202401006 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/05/2024 |
| 202401005 | 7701.00-00 | Definitions | 01/05/2024 |
| 202401005 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/05/2024 |
| 202401004 | 1362.00-00 | Election by Small Business Corporation | 01/05/2024 |
| 202401004 | 1362.01-00 | Eligible v. Ineligible | 01/05/2024 |
| 202401004 | 1362.04-00 | Inadvertent Terminations | 01/05/2024 |
| 202401003 | 1362.01-03 | Late Elections | 01/05/2024 |
| 202401002 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/05/2024 |
| 202401001 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/05/2024 |
| 202401000 | 6110.00-00 | Index for Public Inspection of Written Determination | 01/05/2024 |
| 202352023 | 4945.04-04 | Grants to Individuals | 12/29/2023 |
| 202352022 | 1502.00-00 | Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 12/29/2023 |
| 202352022 | 1502.75-00 | Filing Requirements | 12/29/2023 |
| 202352021 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 12/29/2023 |
| 202352021 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/29/2023 |
| 202352021 | 501.03-05 | Corporations | 12/29/2023 |
| 202352020 | 7602.00-00 | Examination of Books and Witnesses | 12/29/2023 |
| 202352019 | 931.00-00 | Income From Sources Within Guam, American Samoa or the Northern Mariana Islands | 12/29/2023 |
