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 7651 - 7675 of 74122도움말 찾기 찾다 페이지당 표시 2550100200 검색 숫자 UILC 주제 출시일 202019012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/08/2020 202019011 2632.00-00 Special Rules for Allocation of GST Exemption 05/08/2020 202019011 2642.00-00 Inclusion Ratio 05/08/2020 202019011 9100.00-00 Extension of Time for Making Certain Elections 05/08/2020 202019010 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 05/08/2020 202019010 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 05/08/2020 202019010 1361.03-03 Electing Small Business Trusts 05/08/2020 202019010 1362.00-00 Election by Small Business Corporation 05/08/2020 202019010 1362.01-00 Eligible v. Ineligible 05/08/2020 202019010 1362.04-00 Inadvertent Terminations 05/08/2020 202019009 1361.05-00 Qualified Subchapter S Subsidiary 05/08/2020 202019009 9100.00-00 Extension of Time for Making Certain Elections 05/08/2020 202019008 402.08-01 Rollover Lump Sums 05/08/2020 202019008 402.09-00 Tax on Lump Sum Distributions 05/08/2020 202019007 1361.01-04 More than One Class of Stock 05/08/2020 202019007 1362.02-02 Ceases to be Small Business Corporation 05/08/2020 202019007 1362.04-00 Inadvertent Terminations 05/08/2020 202019006 9100.00-00 Extension of Time for Making Certain Elections 05/08/2020 202019005 6012.00-00 Persons Required to Make Returns of Income (Required v. Not Required) 05/08/2020 202019004 6103.08-04 Disclosure in Judicial or Administrative Tax Administration Proceedings 05/08/2020 202019003 6221.00-00 Tax Treatment Determined At Partnership Level 05/08/2020 202019003 9300.98-05 Basket Contracts (Notice 2015-74) 05/08/2020 202019002 6402.00-00 Authority to Make Credits or Refunds 05/08/2020 202019001 832.04-00 Underwriting Income 05/08/2020 202019000 6110.00-00 Index for Public Inspection of Written Determination 05/08/2020 Pagination First page « 첫 번째 Previous page 이전의 … Page 303 Page 304 Page 305 Page 306 현재 페이지 307 Page 308 Page 309 Page 310 Page 311 … Next page 다음 Last page 마지막 »