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 16301 - 16325 of 77055
尋求幫助| 編號 | UILC | 主題 | 發布日期 |
|---|---|---|---|
| 201722024 | 9100.22-00 | Other | 06/02/2017 |
| 201722024 | 992.02-00 | Election | 06/02/2017 |
| 201722023 | 7704.00-00 | Certain Publicly Traded Partnerships Treated as Corporations | 06/02/2017 |
| 201722023 | 7704.03-00 | Qualifying Income | 06/02/2017 |
| 201722022 | 1362.04-00 | Inadvertent Terminations | 06/02/2017 |
| 201722021 | 2010.04-00 | Portability Election under § 2010(c)(5)(A) | 06/02/2017 |
| 201722021 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) | 06/02/2017 |
| 201722020 | 2010.04-00 | Portability Election under § 2010(c)(5)(A) | 06/02/2017 |
| 201722020 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) | 06/02/2017 |
| 201722019 | 1362.00-00 | Election by Small Business Corporation | 06/02/2017 |
| 201722019 | 1362.02-00 | Termination of Election | 06/02/2017 |
| 201722019 | 1362.02-03 | Passive Investment Income | 06/02/2017 |
| 201722018 | 7701.00-00 | Definitions | 06/02/2017 |
| 201722018 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 06/02/2017 |
| 201722017 | 856.07-00 | Treatment of Wholly Owned Subsidiaries | 06/02/2017 |
| 201722017 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/02/2017 |
| 201722016 | 856.01-00 | Income Requirements | 06/02/2017 |
| 201722015 | 7701.00-00 | Definitions | 06/02/2017 |
| 201722015 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 06/02/2017 |
| 201722014 | 401.29-00 | Cash or Deferred Arrangements | 06/02/2017 |
| 201722013 | 754.02-00 | Timeliness of Election | 06/02/2017 |
| 201722013 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 06/02/2017 |
| 201722012 | 1502.13-00 | Intercompany Transactions | 06/02/2017 |
| 201722012 | 1502.13-01 | Stock of Members | 06/02/2017 |
| 201722011 | 45G.00-00 | Railroad Track Maintenance Credit | 06/02/2017 |
