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. 顯示 6101 - 6125 of 74989尋求幫助 尋找 每頁顯示 2550100200 搜尋 編號 UILC 主題 發布日期 202145023 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/12/2021 202145022 9100.04-00 Section 168; MACRS 11/12/2021 202145021 9100.04-00 Section 168; MACRS 11/12/2021 202145020 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 11/12/2021 202145020 355.01-00 Spin-Off 11/12/2021 202145020 355.10-00 Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled 11/12/2021 202145020 368.00-00 Definitions Relating to Corporate Reorganizations 11/12/2021 202145020 368.01-00 Statutory Merger or Consolidation (Type "A") 11/12/2021 202145019 9100.22-00 Other 11/12/2021 202145018 1362.00-00 Election by Small Business Corporation 11/12/2021 202145018 1362.01-00 Eligible v. Ineligible 11/12/2021 202145018 1362.01-03 Late Elections 11/12/2021 202145017 1362.00-00 Election by Small Business Corporation 11/12/2021 202145017 1362.01-00 Eligible v. Ineligible 11/12/2021 202145017 1362.01-03 Late Elections 11/12/2021 202145016 1362.01-03 Late Elections 11/12/2021 202145016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/12/2021 202145015 475.08-00 Securities Traders 11/12/2021 202145015 9100.00-00 Extension of Time for Making Certain Elections 11/12/2021 202145015 9100.10-01 Accounting Methods 11/12/2021 202145014 2632.00-00 Special Rules for Allocation of GST Exemption 11/12/2021 202145014 2642.00-00 Inclusion Ratio 11/12/2021 202145014 9100.00-00 Extension of Time for Making Certain Elections 11/12/2021 202145013 7701.00-00 Definitions 11/12/2021 202145013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/12/2021 Pagination First page « 首頁 Previous page 上一頁 … Page 241 Page 242 Page 243 Page 244 當前頁面 245 Page 246 Page 247 Page 248 Page 249 … Next page 下一頁 Last page 末頁 »
