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 19601 - 19625 of 76797
尋求幫助| 編號 | UILC | 主題 | 發布日期 |
|---|---|---|---|
| 201549010 | 382.00-00 | Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes | 12/04/2015 |
| 201549009 | 7701.00-00 | Definitions | 12/04/2015 |
| 201549009 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/04/2015 |
| 201549008 | 7701.00-00 | Definitions | 12/04/2015 |
| 201549008 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/04/2015 |
| 201549007 | 7701.00-00 | Definitions | 12/04/2015 |
| 201549007 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/04/2015 |
| 201549006 | 7701.00-00 | Definitions | 12/04/2015 |
| 201549006 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/04/2015 |
| 201549005 | 7701.00-00 | Definitions | 12/04/2015 |
| 201549005 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/04/2015 |
| 201549004 | 7704.03-00 | Qualifying Income | 12/04/2015 |
| 201549003 | 1361.03-03 | Electing Small Business Trusts | 12/04/2015 |
| 201549003 | 1362.04-00 | Inadvertent Terminations | 12/04/2015 |
| 201549002 | 1361.03-03 | Electing Small Business Trusts | 12/04/2015 |
| 201549002 | 1362.04-00 | Inadvertent Terminations | 12/04/2015 |
| 201549001 | 1361.03-02 | Qualified Subchapter S Trusts | 12/04/2015 |
| 201549001 | 1361.03-03 | Electing Small Business Trusts | 12/04/2015 |
| 201549001 | 1361.05-00 | Qualified Subchapter S Subsidiary | 12/04/2015 |
| 201549001 | 1362.04-00 | Inadvertent Terminations | 12/04/2015 |
| 201549000 | 6110.00-00 | Index for Public Inspection of Written Determination | 12/04/2015 |
| 201548027 | 408.03-00 | Rollover Contributions | 11/27/2015 |
| 201548026 | 408.03-00 | Rollover Contributions | 11/27/2015 |
| 201548025 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 11/27/2015 |
| 201548025 | 501.32-01 | Distribution of Assets to Private Individuals | 11/27/2015 |
