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 27826 - 27850 of 76797
도움말 찾기| 숫자 | UILC | 주제 | 출시일 |
|---|---|---|---|
| 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 |
| 201250012 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 12/14/2012 |
| 201250011 | 1362.00-00 | Election by Small Business Corporation | 12/14/2012 |
| 201250011 | 1362.01-03 | Late Elections | 12/14/2012 |
| 201250010 | 337.16-02 | Gain or Loss on Sale or Exchange in Connection With Certain Liquidations; Loss Disallowance; Allowable Worthless Stock Loss | 12/14/2012 |
| 201250009 | 1382.00-00 | Taxable Income of Cooperatives | 12/14/2012 |
| 201250009 | 199.06-00 | Agricultural and Horticultural Cooperatives | 12/14/2012 |
| 201250008 | 856.04-00 | Rents From Real Property | 12/14/2012 |
| 201250007 | 468A.04-02 | Revised Schedules | 12/14/2012 |
