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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.
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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 8051 - 8075 of 76797
尋求幫助| 編號 | UILC | 主題 | 發布日期 |
|---|---|---|---|
| 202142009 | 6511.03-03 | Foreign Tax Credit | 10/22/2021 |
| 202142009 | 6511.03-06 | Extension of Time by Agreement | 10/22/2021 |
| 202142009 | 6511.05-00 | Amended or Supplemental Claims | 10/22/2021 |
| 202142009 | 6511.09-00 | Timeliness of Claim | 10/22/2021 |
| 202142009 | 951.00-00 | Amounts Included in Gross Income of U.S. Shareholders (Included v. Not Included) | 10/22/2021 |
| 202142008 | 382.00-00 | Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes | 10/22/2021 |
| 202142008 | 9100.22-00 | Other | 10/22/2021 |
| 202142007 | 382.00-00 | Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes | 10/22/2021 |
| 202142007 | 9100.22-00 | Other | 10/22/2021 |
| 202142006 | 1361.03-00 | Certain Trusts Permitted as Shareholders | 10/22/2021 |
| 202142006 | 1361.03-03 | Electing Small Business Trusts | 10/22/2021 |
| 202142006 | 1362.00-00 | Election by Small Business Corporation | 10/22/2021 |
| 202142006 | 1362.04-00 | Inadvertent Terminations | 10/22/2021 |
| 202142005 | 856.00-00 | Definition of Real Estate Investment Trust | 10/22/2021 |
| 202142005 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/22/2021 |
| 202142004 | 4943.03-00 | Definition of Excess Business Holdings | 10/22/2021 |
| 202142003 | 1361.00-00 | Definitions | 10/22/2021 |
| 202142003 | 1361.01-00 | Small Business Corporation v. Not a Small Business Corporation | 10/22/2021 |
| 202142003 | 1361.01-04 | More than One Class of Stock | 10/22/2021 |
| 202142003 | 1362.00-00 | Election by Small Business Corporation | 10/22/2021 |
| 202142003 | 1362.02-00 | Termination of Election | 10/22/2021 |
| 202142003 | 1362.04-00 | Inadvertent Terminations | 10/22/2021 |
| 202142002 | 167.22-01 | Normalization Rules | 10/22/2021 |
| 202142001 | 988.01-00 | Definition of Section 988 Transaction and Other Terms | 10/22/2021 |
| 202142000 | 6110.00-00 | Index for Public Inspection of Written Determination | 10/22/2021 |
