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 ob体育s.
IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to such items cannot be used or cited as precedent.
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寻求帮助| 编号 | UILC | 主题 | 发布日期 |
|---|---|---|---|
| 202505006 | 754.02-00 | Timeliness of Election | 01/31/2025 |
| 202505006 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/31/2025 |
| 202505006 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 01/31/2025 |
| 202505005 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 01/31/2025 |
| 202505005 | 754.02-00 | Timeliness of Election | 01/31/2025 |
| 202505005 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/31/2025 |
| 202505005 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 01/31/2025 |
| 202505004 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 01/31/2025 |
| 202505004 | 754.02-00 | Timeliness of Election | 01/31/2025 |
| 202505004 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/31/2025 |
| 202505004 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 01/31/2025 |
| 202505003 | 7701.00-00 | Definitions | 01/31/2025 |
| 202505003 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/31/2025 |
| 202505003 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/31/2025 |
| 202505002 | 213.00-00 | Medical, Dental, etc., Expenses | 01/31/2025 |
| 202505001 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 01/31/2025 |
| 202505001 | 355.01-00 | Spin-Off | 01/31/2025 |
| 202505001 | 361.00-00 | Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) | 01/31/2025 |
| 202505001 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 01/31/2025 |
| 202505001 | 368.04-00 | Assets for Control of Transferee (Type "D") | 01/31/2025 |
| 202505000 | 6110.00-00 | Index for Public Inspection of Written Determination | 01/31/2025 |
| 202504021 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/24/2025 |
| 202504021 | 501.33-00 | Private v. Public Interest Served | 01/24/2025 |
| 202504020 | 501.03-30 | Organizational and Operational Tests | 01/24/2025 |
| 202504020 | 501.32-01 | Distribution of Assets to Private Individuals | 01/24/2025 |