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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寻求帮助| 编号 | UILC | 主题 | 发布日期 |
|---|---|---|---|
| 202019025 | 1361.05-00 | Qualified Subchapter S Subsidiary | 05/08/2020 |
| 202019025 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/08/2020 |
| 202019024 | 7701.00-00 | Definitions | 05/08/2020 |
| 202019024 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 05/08/2020 |
| 202019023 | 162.00-00 | Trade or Business (Deductible v. Not Deductible) | 05/08/2020 |
| 202019022 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 05/08/2020 |
| 202019022 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 05/08/2020 |
| 202019021 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 05/08/2020 |
| 202019020 | 7701.00-00 | Definitions | 05/08/2020 |
| 202019020 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/08/2020 |
| 202019020 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 05/08/2020 |
| 202019019 | 7701.00-00 | Definitions | 05/08/2020 |
| 202019019 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/08/2020 |
| 202019019 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 05/08/2020 |
| 202019018 | 414.14-00 | Employee Leasing | 05/08/2020 |
| 202019017 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 05/08/2020 |
| 202019016 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 05/08/2020 |
| 202019016 | 355.01-01 | Split-Off | 05/08/2020 |
| 202019016 | 361.00-00 | Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) | 05/08/2020 |
| 202019016 | 361.02-00 | Distributions | 05/08/2020 |
| 202019016 | 361.02-02 | Certain Transfers to Creditors | 05/08/2020 |
| 202019016 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 05/08/2020 |
| 202019016 | 368.04-00 | Assets for Control of Transferee (Type "D") | 05/08/2020 |
| 202019015 | 2032.00-00 | Alternate Valuation | 05/08/2020 |
| 202019015 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/08/2020 |
