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 1 - 25 of 75885
尋求幫助| 編號 | UILC | 主題 | 發布日期 |
|---|---|---|---|
| 202529008 | 59A.03-05 | Services Cost Method Exception | 07/18/2025 |
| 202529007 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/18/2025 |
| 202529007 | 362.00-00 | Basis to Corporations | 07/18/2025 |
| 202529007 | 362.01-00 | Property Acquired in Reorganizations and Transfers by Controlling Stockholders | 07/18/2025 |
| 202529006 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/18/2025 |
| 202529006 | 362.00-00 | Basis to Corporations | 07/18/2025 |
| 202529006 | 362.01-00 | Property Acquired in Reorganizations and Transfers by Controlling Stockholders | 07/18/2025 |
| 202529005 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/18/2025 |
| 202529005 | 362.00-00 | Basis to Corporations | 07/18/2025 |
| 202529005 | 362.01-00 | Property Acquired in Reorganizations and Transfers by Controlling Stockholders | 07/18/2025 |
| 202529004 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/18/2025 |
| 202529004 | 362.00-00 | Basis to Corporations | 07/18/2025 |
| 202529004 | 362.01-00 | Property Acquired in Reorganizations and Transfers by Controlling Stockholders | 07/18/2025 |
| 202529003 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/18/2025 |
| 202529003 | 362.00-00 | Basis to Corporations | 07/18/2025 |
| 202529003 | 362.01-00 | Property Acquired in Reorganizations and Transfers by Controlling Stockholders | 07/18/2025 |
| 202529002 | 1362.00-00 | Election by Small Business Corporation | 07/18/2025 |
| 202529002 | 1362.04-00 | Inadvertent Terminations | 07/18/2025 |
| 202529001 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 07/18/2025 |
| 202529001 | 754.02-00 | Timeliness of Election | 07/18/2025 |
| 202529001 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/18/2025 |
| 202529001 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 07/18/2025 |
| 202529000 | 6110.00-00 | Index for Public Inspection of Written Determination | 07/18/2025 |
| 202528013 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 07/11/2025 |
| 202528012 | 1295.00-00 | Qualified Electing Fund | 07/11/2025 |
