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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.
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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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正在显示 12051 - 12075 of 77055
寻求帮助| 编号 | UILC | 主题 | 发布日期 |
|---|---|---|---|
| 201935006 | 1362.02-03 | Passive Investment Income | 08/30/2019 |
| 201935006 | 1362.04-00 | Inadvertent Terminations | 08/30/2019 |
| 201935005 | 408.03-00 | Rollover Contributions | 08/30/2019 |
| 201935004 | 367.00-00 | Foreign Corporations | 08/30/2019 |
| 201935004 | 367.03-00 | Treatment of Transfers of Stock or Securities to Foreign Corporations | 08/30/2019 |
| 201935003 | 4980.02-00 | Exceptions | 08/30/2019 |
| 201935002 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/30/2019 |
| 201935001 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/30/2019 |
| 201935000 | 6110.00-00 | Index for Public Inspection of Written Determination | 08/30/2019 |
| 201934009 | 4945.04-04 | Grants to Individuals | 08/23/2019 |
| 201934008 | 501.03-05 | Corporations | 08/23/2019 |
| 201934008 | 501.33-00 | Private v. Public Interest Served | 08/23/2019 |
| 201934007 | 7701.00-00 | Definitions | 08/23/2019 |
| 201934007 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/23/2019 |
| 201934007 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 08/23/2019 |
| 201934006 | 408.03-00 | Rollover Contributions | 08/23/2019 |
| 201934005 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 08/23/2019 |
| 201934005 | 9100.22-00 | Other | 08/23/2019 |
| 201934004 | 4982.00-00 | Excise Tax on Undistributed Income of Regulated Investment Companies | 08/23/2019 |
| 201934004 | 4982.05-00 | Definitions and Special Rules | 08/23/2019 |
| 201934004 | 4982.06-00 | Election to Use Taxable Year | 08/23/2019 |
| 201934003 | 7701.00-00 | Definitions | 08/23/2019 |
| 201934003 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 08/23/2019 |
| 201934002 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 08/23/2019 |
| 201934002 | 754.02-00 | Timeliness of Election | 08/23/2019 |
