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. Отображаются 1326 - 1350 of 74092Помощь по поиску Найти Результатов на страницу 2550100200 Поиск Номер UILC Тема Дата публикации 202344015 1295.02-00 Time For Making Election 11/03/2023 202344014 174.00-00 Research and Experimental Expenditures (Deductible v. Not Deductible) 11/03/2023 202344014 59.00-00 Other Definitions and Special Rules 11/03/2023 202344014 9100.02-00 Section 59(e) 11/03/2023 202344013 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 11/03/2023 202344013 355.01-00 Spin-Off 11/03/2023 202344013 361.00-00 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 11/03/2023 202344013 368.00-00 Definitions Relating to Corporate Reorganizations 11/03/2023 202344013 368.04-00 Assets for Control of Transferee (Type "D") 11/03/2023 202344012 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 11/03/2023 202344012 9100.00-00 Extension of Time for Making Certain Elections 11/03/2023 202344011 1092.05-00 Mixed Straddles 11/03/2023 202344010 415.00-00 Limitations on Benefits and Contributions Under Qualified Plans 11/03/2023 202344009 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 11/03/2023 202344009 9100.00-00 Extension of Time for Making Certain Elections 11/03/2023 202344009 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 11/03/2023 202344008 1033.07-00 Special Rule for Outdoor Advertising Displays 11/03/2023 202344008 9100.00-00 Extension of Time for Making Certain Elections 11/03/2023 202344007 856.00-00 Definition of Real Estate Investment Trust 11/03/2023 202344006 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 11/03/2023 202344006 9100.00-00 Extension of Time for Making Certain Elections 11/03/2023 202344005 1361.03-00 Certain Trusts Permitted as Shareholders 11/03/2023 202344005 1361.03-02 Qualified Subchapter S Trusts 11/03/2023 202344005 1362.00-00 Election by Small Business Corporation 11/03/2023 202344005 1362.04-00 Inadvertent Terminations 11/03/2023 Pagination First page « Первая Previous page Предыдущая … Page 50 Page 51 Page 52 Page 53 Текущая страница 54 Page 55 Page 56 Page 57 Page 58 … Next page Следующая Last page Последняя »