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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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正在显示 17076 - 17100 of 76797
寻求帮助| 编号 | UILC | 主题 | 发布日期 |
|---|---|---|---|
| 201701020 | 501.35-00 | "Exclusively" Test | 01/06/2017 |
| 201701020 | 501.36-00 | Business Activities | 01/06/2017 |
| 201701019 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 01/06/2017 |
| 201701019 | 501.06-01 | Performance of Particular Services for Members | 01/06/2017 |
| 201701018 | 861.09-00 | Allocation and Apportionment of Interest Expense (In General) | 01/06/2017 |
| 201701018 | 861.09-06 | Asset Method of Apportionment | 01/06/2017 |
| 201701018 | 861.09-07 | Fair Market Value Method | 01/06/2017 |
| 201701017 | 1286.00-00 | Tax Treatment of Stripped Bonds | 01/06/2017 |
| 201701017 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/06/2017 |
| 201701016 | 7701.00-00 | Definitions | 01/06/2017 |
| 201701016 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/06/2017 |
| 201701015 | 7701.00-00 | Definitions | 01/06/2017 |
| 201701015 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/06/2017 |
| 201701014 | 2010.04-00 | Portability Election under � 2010(c)(5)(A) | 01/06/2017 |
| 201701014 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) | 01/06/2017 |
| 201701013 | 1361.05-00 | Qualified Subchapter S Subsidiary | 01/06/2017 |
| 201701012 | 1361.05-00 | Qualified Subchapter S Subsidiary | 01/06/2017 |
| 201701011 | 1361.05-00 | Qualified Subchapter S Subsidiary | 01/06/2017 |
| 201701010 | 9100.22-00 | Other | 01/06/2017 |
| 201701009 | 1235.00-00 | Sale or Exchange of Patents (Capital Transaction v. Not a Capital Transaction) | 01/06/2017 |
| 201701008 | 2010.00-00 | Unified Credit Against Estate Tax | 01/06/2017 |
| 201701008 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/06/2017 |
| 201701007 | 2010.04-00 | Portability Election under � 2010(c)(5)(A) | 01/06/2017 |
| 201701007 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) | 01/06/2017 |
| 201701006 | 2010.04-00 | Portability Election under � 2010(c)(5)(A) | 01/06/2017 |
