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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 10876 - 10900 of 76413
尋求幫助| 編號 | UILC | 主題 | 發布日期 |
|---|---|---|---|
| 201949004 | 856.00-00 | Definition of Real Estate Investment Trust | 12/06/2019 |
| 201949003 | 1361.01-04 | More than One Class of Stock | 12/06/2019 |
| 201949003 | 1362.02-02 | Ceases to be Small Business Corporation | 12/06/2019 |
| 201949003 | 1362.04-00 | Inadvertent Terminations | 12/06/2019 |
| 201949002 | 48.00-00 | Energy Credit; Reforestation Credit | 12/06/2019 |
| 201949002 | 50.00-00 | Special Rules for Computing Investment Credit | 12/06/2019 |
| 201949001 | 36B.00-00 | Refundable Credit for Coverage under a Qualified Health Plan | 12/06/2019 |
| 201949000 | 6110.00-00 | Index for Public Inspection of Written Determination | 12/06/2019 |
| 201948011 | 430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 11/29/2019 |
| 201948010 | 430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 11/29/2019 |
| 201948009 | 501.07-00 | Social Clubs | 11/29/2019 |
| 201948009 | 501.07-05 | Business with Nonmembers | 11/29/2019 |
| 201948008 | 1361.03-03 | Electing Small Business Trusts | 11/29/2019 |
| 201948008 | 1362.01-00 | Eligible v. Ineligible | 11/29/2019 |
| 201948008 | 1362.04-00 | Inadvertent Terminations | 11/29/2019 |
| 201948007 | 168.36-00 | Additional First Year Depreciation | 11/29/2019 |
| 201948006 | 856.00-00 | Definition of Real Estate Investment Trust | 11/29/2019 |
| 201948005 | 468A.04-02 | Revised Schedules | 11/29/2019 |
| 201948004 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/29/2019 |
| 201948003 | 412.06-00 | Minimum Funding Waiver | 11/29/2019 |
| 201948002 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 11/29/2019 |
| 201948001 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 11/29/2019 |
| 201948001 | 355.01-00 | Spin-Off | 11/29/2019 |
| 201948001 | 355.03-00 | Active Business | 11/29/2019 |
| 201948000 | 6110.00-00 | Index for Public Inspection of Written Determination | 11/29/2019 |
