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 10851 - 10875 of 76413
Помощь по поиску| Номер | UILC | Тема | Дата публикации |
|---|---|---|---|
| 201949013 | 355.01-01 | Split-Off | 12/06/2019 |
| 201949013 | 361.00-00 | Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) | 12/06/2019 |
| 201949013 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 12/06/2019 |
| 201949013 | 368.04-00 | Assets for Control of Transferee (Type "D") | 12/06/2019 |
| 201949012 | 355.03-00 | Active Business | 12/06/2019 |
| 201949011 | 7701.00-00 | Definitions | 12/06/2019 |
| 201949011 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/06/2019 |
| 201949011 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/06/2019 |
| 201949010 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 12/06/2019 |
| 201949010 | 754.02-00 | Timeliness of Election | 12/06/2019 |
| 201949010 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/06/2019 |
| 201949010 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 12/06/2019 |
| 201949009 | 1361.00-00 | Definitions | 12/06/2019 |
| 201949009 | 1361.01-00 | Small Business Corporation v. Not a Small Business Corporation | 12/06/2019 |
| 201949009 | 1361.01-04 | More than One Class of Stock | 12/06/2019 |
| 201949009 | 1362.00-00 | Election by Small Business Corporation | 12/06/2019 |
| 201949009 | 1362.02-00 | Termination of Election | 12/06/2019 |
| 201949009 | 1362.04-00 | Inadvertent Terminations | 12/06/2019 |
| 201949008 | 1502.00-00 | Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 12/06/2019 |
| 201949008 | 1502.75-00 | Filing Requirements | 12/06/2019 |
| 201949008 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/06/2019 |
| 201949008 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 12/06/2019 |
| 201949007 | 856.00-00 | Definition of Real Estate Investment Trust | 12/06/2019 |
| 201949006 | 167.22-01 | Normalization Rules | 12/06/2019 |
| 201949005 | 856.00-00 | Definition of Real Estate Investment Trust | 12/06/2019 |
