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.
- Enter a term in the Find box.
- Click the Search button.
顯示 26976 - 27000 of 76797
尋求幫助| 編號 | UILC | 主題 | 發布日期 |
|---|---|---|---|
| 201314017 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/05/2013 |
| 201314016 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/05/2013 |
| 201314015 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 04/05/2013 |
| 201314015 | 7701.00-00 | Definitions | 04/05/2013 |
| 201314014 | 1361.01-04 | More than One Class of Stock | 04/05/2013 |
| 201314014 | 1362.04-00 | Inadvertent Terminations | 04/05/2013 |
| 201314013 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 04/05/2013 |
| 201314013 | 754.02-00 | Timeliness of Election | 04/05/2013 |
| 201314013 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/05/2013 |
| 201314013 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 04/05/2013 |
| 201314012 | 1362.04-00 | Inadvertent Terminations | 04/05/2013 |
| 201314011 | 1022.00-00 | Basis Rules Applicable to the Estates of Decedents Dying in 2010 | 04/05/2013 |
| 201314011 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/05/2013 |
| 201314010 | 7701.00-00 | Definitions | 04/05/2013 |
| 201314009 | 9100.04-00 | Section 168; MACRS | 04/05/2013 |
| 201314008 | 368.01-00 | Statutory Merger or Consolidation (Type "A") | 04/05/2013 |
| 201314008 | 1374.00-00 | Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) | 04/05/2013 |
| 201314008 | 1361.01-00 | Small Business Corporation v. Not a Small Business Corporation | 04/05/2013 |
| 201314007 | 1022.00-00 | Basis Rules Applicable to the Estates of Decedents Dying in 2010 | 04/05/2013 |
| 201314007 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/05/2013 |
| 201314006 | 1362.04-00 | Inadvertent Terminations | 04/05/2013 |
| 201314005 | 165.06-02 | Securities In Affiliated Corporations | 04/05/2013 |
| 201314004 | 731.00-00 | Extent of Recognition of Gain or Loss on Distribution | 04/05/2013 |
| 201314003 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 04/05/2013 |
| 201314003 | 368.06-00 | Change in Identity, etc. (Type "F") | 04/05/2013 |
