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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Отображаются 7526 - 7550 of 76413
Помощь по поиску| Номер | UILC | Тема | Дата публикации |
|---|---|---|---|
| 202145022 | 9100.04-00 | Section 168; MACRS | 11/12/2021 |
| 202145021 | 9100.04-00 | Section 168; MACRS | 11/12/2021 |
| 202145020 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 11/12/2021 |
| 202145020 | 355.01-00 | Spin-Off | 11/12/2021 |
| 202145020 | 355.10-00 | Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled | 11/12/2021 |
| 202145020 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 11/12/2021 |
| 202145020 | 368.01-00 | Statutory Merger or Consolidation (Type "A") | 11/12/2021 |
| 202145019 | 9100.22-00 | Other | 11/12/2021 |
| 202145018 | 1362.00-00 | Election by Small Business Corporation | 11/12/2021 |
| 202145018 | 1362.01-00 | Eligible v. Ineligible | 11/12/2021 |
| 202145018 | 1362.01-03 | Late Elections | 11/12/2021 |
| 202145017 | 1362.00-00 | Election by Small Business Corporation | 11/12/2021 |
| 202145017 | 1362.01-00 | Eligible v. Ineligible | 11/12/2021 |
| 202145017 | 1362.01-03 | Late Elections | 11/12/2021 |
| 202145016 | 1362.01-03 | Late Elections | 11/12/2021 |
| 202145016 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 11/12/2021 |
| 202145015 | 475.08-00 | Securities Traders | 11/12/2021 |
| 202145015 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/12/2021 |
| 202145015 | 9100.10-01 | Accounting Methods | 11/12/2021 |
| 202145014 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 11/12/2021 |
| 202145014 | 2642.00-00 | Inclusion Ratio | 11/12/2021 |
| 202145014 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/12/2021 |
| 202145013 | 7701.00-00 | Definitions | 11/12/2021 |
| 202145013 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 11/12/2021 |
| 202145012 | 7701.00-00 | Definitions | 11/12/2021 |
