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 26 - 50 of 74092도움말 찾기 찾다 페이지당 표시 2550100200 검색 숫자 UILC 주제 출시일 202429011 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 07/19/2024 202429011 9100.00-00 Extension of Time for Making Certain Elections 07/19/2024 202429010 4980.00-00 Tax on Reversion of Qualified Plan Assets to Employer 07/19/2024 202429009 2010.04-00 Portability Election under Section 2010(c)(5)(A) 07/19/2024 202429009 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 07/19/2024 202429008 1362.00-00 Election by Small Business Corporation 07/19/2024 202429008 1362.01-01 Shareholder Consent 07/19/2024 202429008 1362.01-03 Late Elections 07/19/2024 202429008 9100.00-00 Extension of Time for Making Certain Elections 07/19/2024 202429008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/19/2024 202429007 7701.00-00 Definitions 07/19/2024 202429007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/19/2024 202429006 1361.00-00 Definitions 07/19/2024 202429006 1361.03-00 Certain Trusts Permitted as Shareholders 07/19/2024 202429006 1361.03-03 Electing Small Business Trusts 07/19/2024 202429006 1362.04-00 Inadvertent Terminations 07/19/2024 202429005 7701.00-00 Definitions 07/19/2024 202429005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/19/2024 202429004 2010.04-00 Portability Election under Section 2010(c)(5)(A) 07/19/2024 202429004 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 07/19/2024 202429003 860G.00-00 Other Definitions and Special Rules 07/19/2024 202429002 368.05-00 Recapitalization (Type "E") 07/19/2024 202429002 368.06-00 Change in Identity, etc. (Type "F") 07/19/2024 202429002 9999.02-00 Substance Over Form 07/19/2024 202429001 368.05-00 Recapitalization (Type "E") 07/19/2024 Pagination First page « 첫 번째 Previous page 이전의 Page 1 현재 페이지 2 Page 3 Page 4 Page 5 Page 6 Page 7 Page 8 Page 9 … Next page 다음 Last page 마지막 »
