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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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전시 28076 - 28100 of 77055
도움말 찾기| 숫자 | UILC | 주제 | 출시일 |
|---|---|---|---|
| 201250024 | 501.09-00 | Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) | 12/14/2012 |
| 201250024 | 501.09-04 | Membership | 12/14/2012 |
| 201250023 | 501.09-00 | Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) | 12/14/2012 |
| 201250023 | 501.09-04 | Membership | 12/14/2012 |
| 201250022 | 108.04-00 | General Rules for Discharges of Indebtedness | 12/14/2012 |
| 201250022 | 832.00-00 | Insurance Company Taxable Income | 12/14/2012 |
| 201250021 | 355.10-00 | Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled | 12/14/2012 |
| 201250021 | 367.03-01 | Reorganizations Described in Section 368(a)(1)(B) | 12/14/2012 |
| 201250021 | 368.02-00 | Stock for Stock (Type "B") | 12/14/2012 |
| 201250021 | 1032.00-00 | Exchange of Stock for Property (Recognition v. Nonrecognition) | 12/14/2012 |
| 201250020 | 6103.11-00 | Disclosure for Tax Administration Purposes | 12/14/2012 |
| 201250019 | 856.00-00 | Definition of Real Estate Investment Trust | 12/14/2012 |
| 201250018 | 1361.01-00 | Small Business Corporation v. Not a Small Business Corporation | 12/14/2012 |
| 201250018 | 1361.01-02 | Shareholder Not an Individual or Permitted Trust or Estate | 12/14/2012 |
| 201250018 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/14/2012 |
| 201250017 | 1502.00-00 | Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 12/14/2012 |
| 201250017 | 1502.75-00 | Filing Requirements | 12/14/2012 |
| 201250017 | 1502.75-11 | Common Parent No Longer in Existence | 12/14/2012 |
| 201250016 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/14/2012 |
| 201250016 | 7701.00-00 | Definitions | 12/14/2012 |
| 201250015 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/14/2012 |
| 201250014 | 7704.00-00 | Certain Publicly Traded Partnerships Treated as Corporations | 12/14/2012 |
| 201250013 | 1362.04-00 | Inadvertent Terminations | 12/14/2012 |
| 201250013 | 1361.01-02 | Shareholder Not an Individual or Permitted Trust or Estate | 12/14/2012 |
| 201250012 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 12/14/2012 |
