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 25201 - 25225 of 74224도움말 찾기 찾다 페이지당 표시 2550100200 검색 숫자 UILC 주제 출시일 201251011 7701.00-00 Definitions 12/21/2012 201251011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/21/2012 201251010 1362.01-03 Late Elections 12/21/2012 201251009 9100.00-00 Extension of Time for Making Certain Elections 12/21/2012 201251008 9100.20-00 Section 1502; Election to File Consolidated Return 12/21/2012 201251008 1502.75-00 Filing Requirements 12/21/2012 201251007 1362.00-00 Election by Small Business Corporation 12/21/2012 201251006 355.01-00 Spin-Off 12/21/2012 201251006 355.03-00 Active Business 12/21/2012 201251006 355.03-01 Five-Year Requirement 12/21/2012 201251006 368.04-00 Assets for Control of Transferee (Type "D") 12/21/2012 201251005 856.00-00 Definition of Real Estate Investment Trust 12/21/2012 201251004 754.02-00 Timeliness of Election 12/21/2012 201251004 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/21/2012 201251003 1504.00-00 Definitions 12/21/2012 201251003 1504.02-00 Includible Corporation v. Not an Includible Corporation 12/21/2012 201251003 1502.90-01 Changes in Affiliated Groups 12/21/2012 201251003 1502.79-00 Separate Return Years 12/21/2012 201251002 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 12/21/2012 201251001 9100.00-00 Extension of Time for Making Certain Elections 12/21/2012 201251001 2642.00-00 Inclusion Ratio 12/21/2012 201250031 408.03-00 Rollover Contributions 12/14/2012 201250030 408.03-00 Rollover Contributions 12/14/2012 201250029 501.32-00 Income Inures v. does Not Inure to Private Individual 12/14/2012 201250029 501.33-00 Private v. Public Interest Served 12/14/2012 Pagination First page « 첫 번째 Previous page 이전의 … Page 1005 Page 1006 Page 1007 Page 1008 현재 페이지 1009 Page 1010 Page 1011 Page 1012 Page 1013 … Next page 다음 Last page 마지막 »
