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.
正在显示 10501 - 10525 of 76413
寻求帮助| 编号 | UILC | 主题 | 发布日期 |
|---|---|---|---|
| 202007011 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/14/2020 |
| 202007010 | 1014.00-00 | Basis of Property Acquired From a Decedent | 02/14/2020 |
| 202007010 | 2041.03-00 | General Power v. Not a General Power | 02/14/2020 |
| 202007010 | 2511.00-00 | Transfers in General (Gift v. Not a Gift) | 02/14/2020 |
| 202007010 | 2514.03-00 | Definition of General Power of Appointment | 02/14/2020 |
| 202007010 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 02/14/2020 |
| 202007010 | 671.02-00 | Persons Treated as Grantors | 02/14/2020 |
| 202007009 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/14/2020 |
| 202007008 | 7701.00-00 | Definitions | 02/14/2020 |
| 202007008 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/14/2020 |
| 202007007 | 7701.00-00 | Definitions | 02/14/2020 |
| 202007007 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/14/2020 |
| 202007006 | 7701.00-00 | Definitions | 02/14/2020 |
| 202007006 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/14/2020 |
| 202007005 | 1362.00-00 | Election by Small Business Corporation | 02/14/2020 |
| 202007005 | 1362.04-00 | Inadvertent Terminations | 02/14/2020 |
| 202007004 | 754.02-00 | Timeliness of Election | 02/14/2020 |
| 202007004 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/14/2020 |
| 202007004 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 02/14/2020 |
| 202007003 | 754.02-00 | Timeliness of Election | 02/14/2020 |
| 202007003 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/14/2020 |
| 202007003 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 02/14/2020 |
| 202007002 | 663.00-00 | Special Rules Applicable to Sections 661 and 662 | 02/14/2020 |
| 202007002 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/14/2020 |
| 202007001 | 1361.03-02 | Qualified Subchapter S Trusts | 02/14/2020 |
