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.
- Enter a term in the Find box.
- Click the Search button.
전시 9926 - 9950 of 76413
도움말 찾기| 숫자 | UILC | 주제 | 출시일 |
|---|---|---|---|
| 202019020 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/08/2020 |
| 202019020 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 05/08/2020 |
| 202019019 | 7701.00-00 | Definitions | 05/08/2020 |
| 202019019 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/08/2020 |
| 202019019 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 05/08/2020 |
| 202019018 | 414.14-00 | Employee Leasing | 05/08/2020 |
| 202019017 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 05/08/2020 |
| 202019016 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 05/08/2020 |
| 202019016 | 355.01-01 | Split-Off | 05/08/2020 |
| 202019016 | 361.00-00 | Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) | 05/08/2020 |
| 202019016 | 361.02-00 | Distributions | 05/08/2020 |
| 202019016 | 361.02-02 | Certain Transfers to Creditors | 05/08/2020 |
| 202019016 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 05/08/2020 |
| 202019016 | 368.04-00 | Assets for Control of Transferee (Type "D") | 05/08/2020 |
| 202019015 | 2032.00-00 | Alternate Valuation | 05/08/2020 |
| 202019015 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/08/2020 |
| 202019014 | 1362.00-00 | Election by Small Business Corporation | 05/08/2020 |
| 202019014 | 1362.04-00 | Inadvertent Terminations | 05/08/2020 |
| 202019013 | 1362.01-03 | Late Elections | 05/08/2020 |
| 202019012 | 7701.00-00 | Definitions | 05/08/2020 |
| 202019012 | 7701.02-00 | Partnerships v. Associations | 05/08/2020 |
| 202019012 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/08/2020 |
| 202019012 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 05/08/2020 |
| 202019011 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 05/08/2020 |
| 202019011 | 2642.00-00 | Inclusion Ratio | 05/08/2020 |
