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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Đang hiển thị 14026 - 14050 of 76888
Tìm Trợ Giúp| Số | UILC | Chủ đề | Ngày Phát Hành |
|---|---|---|---|
| 201827011 | 246.05-02 | Holding Periods | 07/06/2018 |
| 201827010 | 1362.02-03 | Passive Investment Income | 07/06/2018 |
| 201827010 | 1362.04-00 | Inadvertent Terminations | 07/06/2018 |
| 201827009 | 263.14-00 | Allocation Between Capital Expenditure and Expense | 07/06/2018 |
| 201827009 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/06/2018 |
| 201827008 | 332.00-00 | Complete Liquidation of Subsidiaries | 07/06/2018 |
| 201827008 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 07/06/2018 |
| 201827008 | 355.01-00 | Spin-Off | 07/06/2018 |
| 201827008 | 355.03-00 | Active Business | 07/06/2018 |
| 201827007 | 1502.75-00 | Filing Requirements | 07/06/2018 |
| 201827007 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 07/06/2018 |
| 201827006 | 332.01-00 | Nonrecognition of Gain or Loss | 07/06/2018 |
| 201827006 | 355.01-00 | Spin-Off | 07/06/2018 |
| 201827006 | 361.02-00 | Distributions | 07/06/2018 |
| 201827006 | 368.04-00 | Assets for Control of Transferee (Type "D") | 07/06/2018 |
| 201827005 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/06/2018 |
| 201827004 | 7701.00-00 | Definitions | 07/06/2018 |
| 201827004 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 07/06/2018 |
| 201827003 | 2010.04-00 | Portability Election under § 2010(c)(5)(A) | 07/06/2018 |
| 201827003 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) | 07/06/2018 |
| 201827002 | 7701.03-00 | Association v. Trust | 07/06/2018 |
| 201827001 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 07/06/2018 |
| 201827001 | 9100.22-00 | Other | 07/06/2018 |
| 201827000 | 6110.00-00 | Index for Public Inspection of Written Determination | 07/06/2018 |
| 201826018 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 06/29/2018 |
