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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顯示 26226 - 26250 of 76797
尋求幫助| 編號 | UILC | 主題 | 發布日期 |
|---|---|---|---|
| 201328028 | 9100.22-00 | Other | 07/12/2013 |
| 201328028 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 07/12/2013 |
| 201328028 | 172.00-00 | Net Operating Loss Deductions (Deductible v. Not Deductible) | 07/12/2013 |
| 201328027 | 382.00-00 | Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes | 07/12/2013 |
| 201328027 | 382.12-08 | Title 11 or Similar Case | 07/12/2013 |
| 201328027 | 1504.01-00 | Affiliated Group v. Not an Affiliated Group | 07/12/2013 |
| 201328026 | 1362.00-00 | Election by Small Business Corporation | 07/12/2013 |
| 201328025 | 301.00-00 | Distributions of Property | 07/12/2013 |
| 201328025 | 302.00-00 | Distributions in Redemption of Stock | 07/12/2013 |
| 201328025 | 1361.01-04 | More than One Class of Stock | 07/12/2013 |
| 201328025 | 1368.00-00 | Distributions | 07/12/2013 |
| 201328024 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 07/12/2013 |
| 201328024 | 355.01-00 | Spin-Off | 07/12/2013 |
| 201328023 | 108.01-03 | Qualified Principal Residence Indebtedness | 07/12/2013 |
| 201328023 | 163.06-01 | Acquisition Indebtedness | 07/12/2013 |
| 201328022 | 104.03-00 | Compensation for Injuries and Sickness (Excluded v.Not Excluded); Damages | 07/12/2013 |
| 201328021 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 07/12/2013 |
| 201328020 | 117.05-02 | Other Services | 07/12/2013 |
| 201328020 | 117.05-03 | Required As Condition | 07/12/2013 |
| 201328019 | 1361.05-00 | Qualified Subchapter S Subsidiary | 07/12/2013 |
| 201328019 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/12/2013 |
| 201328018 | 856.00-00 | Definition of Real Estate Investment Trust | 07/12/2013 |
| 201328017 | 1362.04-00 | Inadvertent Terminations | 07/12/2013 |
| 201328017 | 1362.02-03 | Passive Investment Income | 07/12/2013 |
| 201328016 | 1362.04-00 | Inadvertent Terminations | 07/12/2013 |
