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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.
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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Mostrando 32626 - 32650 of 76702
Buscar ayuda| Número | UILC | Asunto | Fecha de publicación |
|---|---|---|---|
| 201113027 | 6231.07-00 | Tax Matters Partner | 04/01/2011 |
| 201113026 | 856.00-00 | Definition of Real Estate Investment Trust | 04/01/2011 |
| 201113026 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/01/2011 |
| 201113025 | 29.04-00 | (Redesignated as Section 45K) Special Rules | 04/01/2011 |
| 201113024 | 1362.01-03 | Late Elections | 04/01/2011 |
| 201113023 | 332.00-00 | Complete Liquidation of Subsidiaries | 04/01/2011 |
| 201113023 | 332.01-00 | Nonrecognition of Gain or Loss | 04/01/2011 |
| 201113023 | 337.00-00 | Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) | 04/01/2011 |
| 201113022 | 9100.22-00 | Other | 04/01/2011 |
| 201113022 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 04/01/2011 |
| 201113021 | 1361.01-00 | Small Business Corporation v. Not a Small Business Corporation | 04/01/2011 |
| 201113021 | 1361.01-04 | More than One Class of Stock | 04/01/2011 |
| 201113020 | 1362.01-03 | Late Elections | 04/01/2011 |
| 201113019 | 1362.01-03 | Late Elections | 04/01/2011 |
| 201113018 | 851.00-00 | Definition of Regulated Investment Company | 04/01/2011 |
| 201113018 | 7704.03-00 | Qualifying Income | 04/01/2011 |
| 201113017 | 1362.04-00 | Inadvertent Terminations | 04/01/2011 |
| 201113016 | 337.16-00 | Loss Disallowance | 04/01/2011 |
| 201113016 | 9100.29-00 | Regulation Section 1.337(d); Loss on Stock of Subsidiary | 04/01/2011 |
| 201113015 | 851.02-00 | Gross Income Requirement | 04/01/2011 |
| 201113014 | 1502.75-00 | Filing Requirements | 04/01/2011 |
| 201113013 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 04/01/2011 |
| 201113013 | 7701.00-00 | Definitions | 04/01/2011 |
| 201113012 | 7701.00-00 | Definitions | 04/01/2011 |
| 201113012 | 7701.03-00 | Association v. Trust | 04/01/2011 |
