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 1001 - 1025 of 74003도움말 찾기 찾다 페이지당 표시 2550100200 검색 숫자 UILC 주제 출시일 202350010 361.00-00 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 12/15/2023 202350010 361.02-00 Distributions 12/15/2023 202350010 361.02-02 Certain Transfers to Creditors 12/15/2023 202350010 368.00-00 Definitions Relating to Corporate Reorganizations 12/15/2023 202350010 368.04-00 Assets for Control of Transferee (Type "D") 12/15/2023 202350009 9100.00-00 Extension of Time for Making Certain Elections 12/15/2023 202350009 9100.22-00 Other 12/15/2023 202350009 951A.00-00 Global Intangible Low-Taxed Income Included in Gross Income of United States Shareholders 12/15/2023 202350009 951A.02-00 Net CFC Tested Income 12/15/2023 202350008 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 12/15/2023 202350008 9100.22-00 Other 12/15/2023 202350007 9100.10-00 Section 446 12/15/2023 202350007 9100.10-01 Accounting Methods 12/15/2023 202350006 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 12/15/2023 202350005 9100.04-00 Section 168; MACRS 12/15/2023 202350004 7701.00-00 Definitions 12/15/2023 202350004 9100.00-00 Extension of Time for Making Certain Elections 12/15/2023 202350004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/15/2023 202350003 9100.00-00 Extension of Time for Making Certain Elections 12/15/2023 202350002 442.00-00 Change of Annual Accounting Period (Permitted v. Not Permitted) (See Also 444.00-00) 12/15/2023 202350002 9100.00-00 Extension of Time for Making Certain Elections 12/15/2023 202350001 1033.01-00 General Rule 12/15/2023 202350001 168.24-01 Normalization Rules 12/15/2023 202350000 6110.00-00 Index for Public Inspection of Written Determination 12/15/2023 202349019 509.02-01 Publicly Supported Organizations 12/08/2023 Pagination First page « 첫 번째 Previous page 이전의 … Page 37 Page 38 Page 39 Page 40 현재 페이지 41 Page 42 Page 43 Page 44 Page 45 … Next page 다음 Last page 마지막 »
