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 7626 - 7650 of 74122도움말 찾기 찾다 페이지당 표시 2550100200 검색 숫자 UILC 주제 출시일 202019022 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 05/08/2020 202019021 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/08/2020 202019020 7701.00-00 Definitions 05/08/2020 202019020 9100.00-00 Extension of Time for Making Certain Elections 05/08/2020 202019020 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/08/2020 202019019 7701.00-00 Definitions 05/08/2020 202019019 9100.00-00 Extension of Time for Making Certain Elections 05/08/2020 202019019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/08/2020 202019018 414.14-00 Employee Leasing 05/08/2020 202019017 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 05/08/2020 202019016 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 05/08/2020 202019016 355.01-01 Split-Off 05/08/2020 202019016 361.00-00 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 05/08/2020 202019016 361.02-00 Distributions 05/08/2020 202019016 361.02-02 Certain Transfers to Creditors 05/08/2020 202019016 368.00-00 Definitions Relating to Corporate Reorganizations 05/08/2020 202019016 368.04-00 Assets for Control of Transferee (Type "D") 05/08/2020 202019015 2032.00-00 Alternate Valuation 05/08/2020 202019015 9100.00-00 Extension of Time for Making Certain Elections 05/08/2020 202019014 1362.00-00 Election by Small Business Corporation 05/08/2020 202019014 1362.04-00 Inadvertent Terminations 05/08/2020 202019013 1362.01-03 Late Elections 05/08/2020 202019012 7701.00-00 Definitions 05/08/2020 202019012 7701.02-00 Partnerships v. Associations 05/08/2020 202019012 9100.00-00 Extension of Time for Making Certain Elections 05/08/2020 Pagination First page « 첫 번째 Previous page 이전의 … Page 302 Page 303 Page 304 Page 305 현재 페이지 306 Page 307 Page 308 Page 309 Page 310 … Next page 다음 Last page 마지막 »