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 18301 - 18325 of 74165寻求帮助 发现 显示每一页 2550100200 搜索 编号 UILC 主题 发布日期 201519016 1362.04-00 Inadvertent Terminations 05/08/2015 201519016 1362.00-00 Election by Small Business Corporation 05/08/2015 201519015 141.01-02 Security or Payment Test 05/08/2015 201519014 2632.00-00 Special Rules for Allocation of GST Exemption 05/08/2015 201519014 2642.00-00 Inclusion Ratio 05/08/2015 201519014 9100.00-00 Extension of Time for Making Certain Elections 05/08/2015 201519013 1362.01-03 Late Elections 05/08/2015 201519012 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 05/08/2015 201519012 2601.03-06 Terminations of Interest in and Distributions From Trusts 05/08/2015 201519012 643.00-00 Definitions Applicable to Subparts A, B, C, and D 05/08/2015 201519012 662.00-00 Inclusion of Amounts in Gross Income of Beneficiaries of Estates and Trusts Accumulating Income or Distributing Corpus 05/08/2015 201519011 108.01-00 Exclusion From Gross Income 05/08/2015 201519011 9100.00-00 Extension of Time for Making Certain Elections 05/08/2015 201519011 9100.22-00 Other 05/08/2015 201519010 1362.04-00 Inadvertent Terminations 05/08/2015 201519009 1362.01-03 Late Elections 05/08/2015 201519009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/08/2015 201519008 1362.02-03 Passive Investment Income 05/08/2015 201519008 1362.04-00 Inadvertent Terminations 05/08/2015 201519007 1362.01-03 Late Elections 05/08/2015 201519006 7701.00-00 Definitions 05/08/2015 201519006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/08/2015 201519005 1362.04-00 Inadvertent Terminations 05/08/2015 201519004 382.12-13 Election Out 05/08/2015 201519004 9100.22-00 Other 05/08/2015 Pagination First page « 首页 Previous page 前一页 … Page 729 Page 730 Page 731 Page 732 当前页面 733 Page 734 Page 735 Page 736 Page 737 … Next page 下一页 Last page 最后一页 »