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. Enter a term in the Find box. Click the Search button. Mostrando 2701 - 2725 of 74003Buscar ayuda Buscar Mostrar por página 2550100200 Buscar Número UILC Asunto Fecha de publicación 202304008 961.00-00 Adjustments to Basis of Stock In Controlled Foreign Corporations and of Other Property (Increase v. Reduction) 01/27/2023 202304007 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 01/27/2023 202304007 355.01-00 Spin-Off 01/27/2023 202304007 368.00-00 Definitions Relating to Corporate Reorganizations 01/27/2023 202304007 368.04-00 Assets for Control of Transferee (Type "D") 01/27/2023 202304006 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 01/27/2023 202304005 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 01/27/2023 202304005 355.01-00 Spin-Off 01/27/2023 202304005 355.01-01 Split-Off 01/27/2023 202304005 361.00-00 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 01/27/2023 202304005 368.00-00 Definitions Relating to Corporate Reorganizations 01/27/2023 202304005 368.04-00 Assets for Control of Transferee (Type "D") 01/27/2023 202304004 1362.00-00 Election by Small Business Corporation 01/27/2023 202304004 1362.01-00 Eligible v. Ineligible 01/27/2023 202304004 1362.01-01 Shareholder Consent 01/27/2023 202304004 1362.02-00 Termination of Election 01/27/2023 202304004 1362.04-00 Inadvertent Terminations 01/27/2023 202304003 856.04-00 Rents From Real Property 01/27/2023 202304002 7701.00-00 Definitions 01/27/2023 202304002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/27/2023 202304001 3401.06-07 Benefits Provided Under Certain Employee Benefit Plans 01/27/2023 202304001 401.29-00 Cash or Deferred Arrangements 01/27/2023 202304001 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 01/27/2023 202304001 414.09-00 Certain Employee Contributions 01/27/2023 202304001 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 01/27/2023 Pagination First page « Primero Previous page Anterior … Page 105 Page 106 Page 107 Page 108 Página actual 109 Page 110 Page 111 Page 112 Page 113 … Next page Siguiente Last page Último »