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. 正在显示 25251 - 25275 of 74224寻求帮助 发现 显示每一页 2550100200 搜索 编号 UILC 主题 发布日期 201250018 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 12/14/2012 201250018 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 12/14/2012 201250018 9100.00-00 Extension of Time for Making Certain Elections 12/14/2012 201250017 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 12/14/2012 201250017 1502.75-00 Filing Requirements 12/14/2012 201250017 1502.75-11 Common Parent No Longer in Existence 12/14/2012 201250016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/14/2012 201250016 7701.00-00 Definitions 12/14/2012 201250015 9100.00-00 Extension of Time for Making Certain Elections 12/14/2012 201250014 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 12/14/2012 201250013 1362.04-00 Inadvertent Terminations 12/14/2012 201250013 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 12/14/2012 201250012 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 12/14/2012 201250012 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/14/2012 201250011 1362.00-00 Election by Small Business Corporation 12/14/2012 201250011 1362.01-03 Late Elections 12/14/2012 201250010 337.16-02 Gain or Loss on Sale or Exchange in Connection With Certain Liquidations; Loss Disallowance; Allowable Worthless Stock Loss 12/14/2012 201250009 1382.00-00 Taxable Income of Cooperatives 12/14/2012 201250009 199.06-00 Agricultural and Horticultural Cooperatives 12/14/2012 201250008 856.04-00 Rents From Real Property 12/14/2012 201250007 468A.04-02 Revised Schedules 12/14/2012 201250006 468A.04-02 Revised Schedules 12/14/2012 201250005 2631.00-00 GST Exemption 12/14/2012 201250004 368.06-00 Change in Identity, etc. (Type "F") 12/14/2012 201250004 368.04-00 Assets for Control of Transferee (Type "D") 12/14/2012 Pagination First page « 首页 Previous page 前一页 … Page 1007 Page 1008 Page 1009 Page 1010 当前页面 1011 Page 1012 Page 1013 Page 1014 Page 1015 … Next page 下一页 Last page 最后一页 »