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. Enter a term in the Find box. Click the Search button. 전시 71101 - 71125 of 73796도움말 찾기 찾다 페이지당 표시 2550100200 검색 지우기 숫자 UILC 주제 출시일 202301003 856.00-00 Definition of Real Estate Investment Trust 01/06/2023 202301003 9100.00-00 Extension of Time for Making Certain Elections 01/06/2023 202301004 1361.05-00 Qualified Subchapter S Subsidiary 01/06/2023 202301004 9100.00-00 Extension of Time for Making Certain Elections 01/06/2023 202301005 1361.05-00 Qualified Subchapter S Subsidiary 01/06/2023 202301005 9100.00-00 Extension of Time for Making Certain Elections 01/06/2023 202301006 9100.00-00 Extension of Time for Making Certain Elections 01/06/2023 202301007 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 01/06/2023 202301007 9100.22-00 Other 01/06/2023 202301008 1362.00-00 Election by Small Business Corporation 01/06/2023 202301008 1362.02-00 Termination of Election 01/06/2023 202301008 1362.02-02 Ceases to be Small Business Corporation 01/06/2023 202301008 1362.04-00 Inadvertent Terminations 01/06/2023 202301009 61.00-00 Gross Income v. Not Gross Income 01/06/2023 202302000 6110.00-00 Index for Public Inspection of Written Determination 01/13/2023 202302001 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 01/13/2023 202302002 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 01/13/2023 202302003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/13/2023 202302004 1361.00-00 Definitions 01/13/2023 202302004 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 01/13/2023 202302004 1361.01-04 More than One Class of Stock 01/13/2023 202302004 1361.01-05 Ineligible Corporation 01/13/2023 202302004 1362.00-00 Election by Small Business Corporation 01/13/2023 202302004 1362.04-00 Inadvertent Terminations 01/13/2023 202302005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/13/2023 Pagination First page « 첫 번째 Previous page 이전의 … Page 2841 Page 2842 Page 2843 Page 2844 현재 페이지 2845 Page 2846 Page 2847 Page 2848 Page 2849 … Next page 다음 Last page 마지막 »
