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 826 - 850 of 74898寻求帮助 发现 显示每一页 2550100200 搜索 编号 UILC 主题 发布日期 202429016 501.06-01 Performance of Particular Services for Members 07/19/2024 202429016 501.32-00 Income Inures v. does Not Inure to Private Individual 07/19/2024 202429015 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 07/19/2024 202429015 355.01-00 Spin-Off 07/19/2024 202429015 355.01-01 Split-Off 07/19/2024 202429015 361.00-00 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 07/19/2024 202429015 361.02-00 Distributions 07/19/2024 202429015 368.00-00 Definitions Relating to Corporate Reorganizations 07/19/2024 202429015 368.04-00 Assets for Control of Transferee (Type "D") 07/19/2024 202429014 9100.04-00 Section 168; MACRS 07/19/2024 202429013 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 07/19/2024 202429012 9100.09-00 Section 442; Accounting Periods 07/19/2024 202429011 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 07/19/2024 202429011 9100.00-00 Extension of Time for Making Certain Elections 07/19/2024 202429010 4980.00-00 Tax on Reversion of Qualified Plan Assets to Employer 07/19/2024 202429009 2010.04-00 Portability Election under Section 2010(c)(5)(A) 07/19/2024 202429009 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 07/19/2024 202429008 1362.00-00 Election by Small Business Corporation 07/19/2024 202429008 1362.01-01 Shareholder Consent 07/19/2024 202429008 1362.01-03 Late Elections 07/19/2024 202429008 9100.00-00 Extension of Time for Making Certain Elections 07/19/2024 202429008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/19/2024 202429007 7701.00-00 Definitions 07/19/2024 202429007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/19/2024 202429006 1361.00-00 Definitions 07/19/2024 Pagination First page « 首页 Previous page 前一页 … Page 30 Page 31 Page 32 Page 33 当前页面 34 Page 35 Page 36 Page 37 Page 38 … Next page 下一页 Last page 最后一页 »
