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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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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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顯示 11876 - 11900 of 76413
尋求幫助| 編號 | UILC | 主題 | 發布日期 |
|---|---|---|---|
| 201924012 | 754.02-00 | Timeliness of Election | 06/14/2019 |
| 201924012 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/14/2019 |
| 201924012 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 06/14/2019 |
| 201924011 | 47.00-00 | Rehabilitation Credit | 06/14/2019 |
| 201924011 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/14/2019 |
| 201924010 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 06/14/2019 |
| 201924010 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/14/2019 |
| 201924010 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 06/14/2019 |
| 201924009 | 2209.00-00 | Certain Residents of Possessions Considered Nonresident; Not Citizens of the United States | 06/14/2019 |
| 201924008 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 06/14/2019 |
| 201924008 | 754.02-00 | Timeliness of Election | 06/14/2019 |
| 201924008 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/14/2019 |
| 201924008 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 06/14/2019 |
| 201924007 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 06/14/2019 |
| 201924007 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/14/2019 |
| 201924007 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 06/14/2019 |
| 201924006 | 1361.03-02 | Qualified Subchapter S Trusts | 06/14/2019 |
| 201924006 | 1362.04-00 | Inadvertent Terminations | 06/14/2019 |
| 201924005 | 338.01-02 | Time in which Election must be made | 06/14/2019 |
| 201924005 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 06/14/2019 |
| 201924004 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/14/2019 |
| 201924003 | 562.03-00 | Preferential Dividends | 06/14/2019 |
| 201924002 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 06/14/2019 |
| 201924001 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 06/14/2019 |
| 201924000 | 6110.00-00 | Index for Public Inspection of Written Determination | 06/14/2019 |
