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 2876 - 2900 of 74003寻求帮助 发现 显示每一页 2550100200 搜索 编号 UILC 主题 发布日期 202302008 9100.22-00 Other 01/13/2023 202302007 402A.00-00 Optional Treatment of Elective Deferrals as Roth Contributions 01/13/2023 202302006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/13/2023 202302005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/13/2023 202302004 1361.00-00 Definitions 01/13/2023 202302004 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 01/13/2023 202302004 1361.01-04 More than One Class of Stock 01/13/2023 202302004 1361.01-05 Ineligible Corporation 01/13/2023 202302004 1362.00-00 Election by Small Business Corporation 01/13/2023 202302004 1362.04-00 Inadvertent Terminations 01/13/2023 202302003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/13/2023 202302002 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 01/13/2023 202302001 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 01/13/2023 202302000 6110.00-00 Index for Public Inspection of Written Determination 01/13/2023 202301009 61.00-00 Gross Income v. Not Gross Income 01/06/2023 202301008 1362.00-00 Election by Small Business Corporation 01/06/2023 202301008 1362.02-00 Termination of Election 01/06/2023 202301008 1362.02-02 Ceases to be Small Business Corporation 01/06/2023 202301008 1362.04-00 Inadvertent Terminations 01/06/2023 202301007 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 01/06/2023 202301007 9100.22-00 Other 01/06/2023 202301006 9100.00-00 Extension of Time for Making Certain Elections 01/06/2023 202301005 1361.05-00 Qualified Subchapter S Subsidiary 01/06/2023 202301005 9100.00-00 Extension of Time for Making Certain Elections 01/06/2023 202301004 1361.05-00 Qualified Subchapter S Subsidiary 01/06/2023 Pagination First page « 首页 Previous page 前一页 … Page 112 Page 113 Page 114 Page 115 当前页面 116 Page 117 Page 118 Page 119 Page 120 … Next page 下一页 Last page 最后一页 »