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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.
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正在显示 126 - 150 of 76949
寻求帮助| 编号 | UILC | 主题 | 发布日期 |
|---|---|---|---|
| 202552008 | 1361.01-02 | Shareholder Not an Individual or Permitted Trust or Estate | 12/26/2025 |
| 202552008 | 1362.00-00 | Election by Small Business Corporation | 12/26/2025 |
| 202552008 | 1362.01-00 | Eligible v. Ineligible | 12/26/2025 |
| 202552007 | 7701.00-00 | Definitions | 12/26/2025 |
| 202552007 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/26/2025 |
| 202552007 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/26/2025 |
| 202552006 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 12/26/2025 |
| 202552006 | 355.01-00 | Spin-Off | 12/26/2025 |
| 202552006 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 12/26/2025 |
| 202552006 | 368.04-00 | Assets for Control of Transferee (Type "D") | 12/26/2025 |
| 202552005 | 1361.00-00 | Definitions | 12/26/2025 |
| 202552005 | 1361.05-00 | Qualified Subchapter S Subsidiary | 12/26/2025 |
| 202552005 | 1362.00-00 | Election by Small Business Corporation | 12/26/2025 |
| 202552004 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 12/26/2025 |
| 202552004 | 754.02-00 | Timeliness of Election | 12/26/2025 |
| 202552004 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/26/2025 |
| 202552004 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 12/26/2025 |
| 202552003 | 7701.00-00 | Definitions | 12/26/2025 |
| 202552003 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/26/2025 |
| 202552002 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 12/26/2025 |
| 202552002 | 754.02-00 | Timeliness of Election | 12/26/2025 |
| 202552002 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/26/2025 |
| 202552002 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 12/26/2025 |
| 202552001 | 115.00-00 | Income of States, Municipalities, etc. | 12/26/2025 |
| 202552001 | 115.03-00 | Essential Governmental Function | 12/26/2025 |
