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. 전시 5276 - 5300 of 74018도움말 찾기 찾다 페이지당 표시 2550100200 검색 숫자 UILC 주제 출시일 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 202141032 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 10/15/2021 202141031 4942.03-07 Set-Asides 10/15/2021 202141030 4942.03-07 Set-Asides 10/15/2021 202141029 501.03-30 Organizational and Operational Tests 10/15/2021 202141028 501.03-05 Corporations 10/15/2021 202141028 501.35-00 "Exclusively" Test 10/15/2021 202141028 501.36-00 Business Activities 10/15/2021 202141027 501.03-30 Organizational and Operational Tests 10/15/2021 202141027 501.32-01 Distribution of Assets to Private Individuals 10/15/2021 202141027 501.33-00 Private v. Public Interest Served 10/15/2021 Pagination First page « 첫 번째 Previous page 이전의 … Page 208 Page 209 Page 210 Page 211 현재 페이지 212 Page 213 Page 214 Page 215 Page 216 … Next page 다음 Last page 마지막 »
