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 12951 - 12975 of 76797
尋求幫助| 編號 | UILC | 主題 | 發布日期 |
|---|---|---|---|
| 201902028 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 01/11/2019 |
| 201902028 | 9100.22-00 | Other | 01/11/2019 |
| 201902027 | 2010.04-00 | Portability Election under § 2010(c)(5)(A) | 01/11/2019 |
| 201902027 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) | 01/11/2019 |
| 201902026 | 7701.00-00 | Definitions | 01/11/2019 |
| 201902026 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/11/2019 |
| 201902026 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/11/2019 |
| 201902025 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 01/11/2019 |
| 201902025 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/11/2019 |
| 201902025 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 01/11/2019 |
| 201902024 | 108.01-04 | Qualified Real Property Business Indebtedness Exclusion | 01/11/2019 |
| 201902024 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/11/2019 |
| 201902023 | 401.06-00 | Required Distributions | 01/11/2019 |
| 201902022 | 382.00-00 | Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes | 01/11/2019 |
| 201902022 | 382.11-00 | Definitions and Special Rules | 01/11/2019 |
| 201902022 | 382.11-09 | 5-Percent Shareholder | 01/11/2019 |
| 201902021 | 1362.01-00 | Eligible v. Ineligible | 01/11/2019 |
| 201902021 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/11/2019 |
| 201902020 | 1362.01-00 | Eligible v. Ineligible | 01/11/2019 |
| 201902020 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/11/2019 |
| 201902019 | 1362.01-00 | Eligible v. Ineligible | 01/11/2019 |
| 201902019 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/11/2019 |
| 201902018 | 1362.01-00 | Eligible v. Ineligible | 01/11/2019 |
| 201902018 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/11/2019 |
| 201902017 | 1362.01-00 | Eligible v. Ineligible | 01/11/2019 |
