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 27526 - 27550 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 201208026 2511.04-00 Gifts Indirectly Made 02/24/2012 201208026 2503.03-00 Present v. Future Interests 02/24/2012 201208025 542.02-00 Stock Ownership Requirements 02/24/2012 201208025 544.00-00 Rules for Determining Stock Ownership 02/24/2012 201208024 1362.01-03 Late Elections 02/24/2012 201208023 1362.04-00 Inadvertent Terminations 02/24/2012 201208022 1361.05-00 Qualified Subchapter S Subsidiary 02/24/2012 201208022 9100.00-00 Extension of Time for Making Certain Elections 02/24/2012 201208021 7704.03-00 Qualifying Income 02/24/2012 201208020 7701.01-00 Associations v. Corporations 02/24/2012 201208020 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/24/2012 201208019 368.06-00 Change in Identity, etc. (Type "F") 02/24/2012 201208018 1362.01-03 Late Elections 02/24/2012 201208017 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 02/24/2012 201208017 355.01-01 Split-Off 02/24/2012 201208017 368.04-00 Assets for Control of Transferee (Type "D") 02/24/2012 201208016 1362.01-03 Late Elections 02/24/2012 201208015 1362.01-03 Late Elections 02/24/2012 201208014 856.00-00 Definition of Real Estate Investment Trust 02/24/2012 201208013 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 02/24/2012 201208013 1362.04-00 Inadvertent Terminations 02/24/2012 201208012 856.00-00 Definition of Real Estate Investment Trust 02/24/2012 201208012 9100.00-00 Extension of Time for Making Certain Elections 02/24/2012 201208011 1361.05-00 Qualified Subchapter S Subsidiary 02/24/2012 201208011 9100.00-00 Extension of Time for Making Certain Elections 02/24/2012 Pagination First page « 首页 Previous page 前一页 … Page 1098 Page 1099 Page 1100 Page 1101 当前页面 1102 Page 1103 Page 1104 Page 1105 Page 1106 … Next page 下一页 Last page 最后一页 »