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 9001 - 9025 of 76797
尋求幫助| 編號 | UILC | 主題 | 發布日期 |
|---|---|---|---|
| 202114016 | 1059.06-00 | Election to Substitute Fair Market Value | 04/09/2021 |
| 202114016 | 1059.06-02 | Written Determination | 04/09/2021 |
| 202114015 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 04/09/2021 |
| 202114014 | 338.00-00 | Certain Stock Purchases Treated as Asset Acquisitions | 04/09/2021 |
| 202114014 | 338.01-00 | Express Election | 04/09/2021 |
| 202114014 | 338.01-02 | Time in which Election must be made | 04/09/2021 |
| 202114014 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/09/2021 |
| 202114014 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 04/09/2021 |
| 202114013 | 1361.05-00 | Qualified Subchapter S Subsidiary | 04/09/2021 |
| 202114013 | 1362.00-00 | Election by Small Business Corporation | 04/09/2021 |
| 202114012 | 401.00-00 | Qualified Pension, Profit-Sharing, and Stock Bonus Plan | 04/09/2021 |
| 202114012 | 401.06-00 | Required Distributions | 04/09/2021 |
| 202114012 | 401.06-02 | Employee Dies Before Entire Interest Distributed | 04/09/2021 |
| 202114012 | 408.00-00 | Individual Retirement Accounts | 04/09/2021 |
| 202114012 | 408.08-00 | Tax Treatment of Accounts and Annuities | 04/09/2021 |
| 202114011 | 401.00-00 | Qualified Pension, Profit-Sharing, and Stock Bonus Plan | 04/09/2021 |
| 202114011 | 401.06-00 | Required Distributions | 04/09/2021 |
| 202114011 | 401.06-02 | Employee Dies Before Entire Interest Distributed | 04/09/2021 |
| 202114011 | 408.00-00 | Individual Retirement Accounts | 04/09/2021 |
| 202114011 | 408.08-00 | Tax Treatment of Accounts and Annuities | 04/09/2021 |
| 202114010 | 401.00-00 | Qualified Pension, Profit-Sharing, and Stock Bonus Plan | 04/09/2021 |
| 202114010 | 401.06-00 | Required Distributions | 04/09/2021 |
| 202114010 | 401.06-02 | Employee Dies Before Entire Interest Distributed | 04/09/2021 |
| 202114010 | 408.00-00 | Individual Retirement Accounts | 04/09/2021 |
| 202114010 | 408.08-00 | Tax Treatment of Accounts and Annuities | 04/09/2021 |
