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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 8551 - 8575 of 76702
Buscar ayuda| Número | UILC | Asunto | Fecha de publicación |
|---|---|---|---|
| 202126009 | 1361.05-00 | Qualified Subchapter S Subsidiary | 07/02/2021 |
| 202126008 | 1361.00-00 | Definitions | 07/02/2021 |
| 202126008 | 1361.05-00 | Qualified Subchapter S Subsidiary | 07/02/2021 |
| 202126007 | 1361.00-00 | Definitions | 07/02/2021 |
| 202126007 | 1361.05-00 | Qualified Subchapter S Subsidiary | 07/02/2021 |
| 202126006 | 1361.00-00 | Definitions | 07/02/2021 |
| 202126006 | 1361.05-00 | Qualified Subchapter S Subsidiary | 07/02/2021 |
| 202126005 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 07/02/2021 |
| 202126005 | 355.01-00 | Spin-Off | 07/02/2021 |
| 202126005 | 355.10-00 | Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled | 07/02/2021 |
| 202126005 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 07/02/2021 |
| 202126005 | 368.04-00 | Assets for Control of Transferee (Type "D") | 07/02/2021 |
| 202126004 | 1362.00-00 | Election by Small Business Corporation | 07/02/2021 |
| 202126004 | 1362.01-00 | Eligible v. Ineligible | 07/02/2021 |
| 202126004 | 1362.01-01 | Shareholder Consent | 07/02/2021 |
| 202126004 | 1362.02-00 | Termination of Election | 07/02/2021 |
| 202126004 | 1362.04-00 | Inadvertent Terminations | 07/02/2021 |
| 202126003 | 101.01-02 | Transfer for Consideration | 07/02/2021 |
| 202126003 | 1502.13-00 | Intercompany Transactions | 07/02/2021 |
| 202126002 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/02/2021 |
| 202126001 | 401.29-00 | Cash or Deferred Arrangements | 07/02/2021 |
| 202126001 | 414.09-00 | Certain Employee Contributions | 07/02/2021 |
| 202126000 | 6110.00-00 | Index for Public Inspection of Written Determination | 07/02/2021 |
| 202125023 | 501.03-30 | Organizational and Operational Tests | 06/25/2021 |
| 202125023 | 501.33 | 00 Private v. Public Interest Served | 06/25/2021 |
