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 851 - 875 of 74092도움말 찾기 찾다 페이지당 표시 2550100200 검색 숫자 UILC 주제 출시일 202405007 501.03-30 Organizational and Operational Tests 02/02/2024 202405006 501.03-30 Organizational and Operational Tests 02/02/2024 202405006 501.33-00 Private v. Public Interest Served 02/02/2024 202405006 501.35-00 "Exclusively" Test 02/02/2024 202405005 6103.00-00 Confidentiality and Disclosure of Returns and Return Information 02/02/2024 202405005 6103.05-12 Disclosure of Return Information 02/02/2024 202405005 6103.08-00 Disclosure to Federal Employees for Tax Administration Purposes 02/02/2024 202405005 6103.08-04 Disclosure in Judicial or Administrative Tax Administration Proceedings 02/02/2024 202405004 2010.04-00 Portability Election under Section 2010(c)(5)(A) 02/02/2024 202405004 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 02/02/2024 202405003 1361.00-00 Definitions 02/02/2024 202405003 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 02/02/2024 202405003 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 02/02/2024 202405003 1361.03-00 Certain Trusts Permitted as Shareholders 02/02/2024 202405003 1361.03-02 Qualified Subchapter S Trusts 02/02/2024 202405003 1362.00-00 Election by Small Business Corporation 02/02/2024 202405003 1362.01-00 Eligible v. Ineligible 02/02/2024 202405003 1362.02-00 Termination of Election 02/02/2024 202405003 1362.02-02 Ceases to be Small Business Corporation 02/02/2024 202405003 1362.04-00 Inadvertent Terminations 02/02/2024 202405002 115.00-00 Income of States, Municipalities, etc. 02/02/2024 202405002 115.03-00 Essential Governmental Function 02/02/2024 202405002 115.06-00 Income Accruing to the State 02/02/2024 202405002 6012.00-00 Persons Required to Make Returns of Income (Required v. Not Required) 02/02/2024 202405002 6012.05-01 Estates or Trusts 02/02/2024 Pagination First page « 첫 번째 Previous page 이전의 … Page 31 Page 32 Page 33 Page 34 현재 페이지 35 Page 36 Page 37 Page 38 Page 39 … Next page 다음 Last page 마지막 »
