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 8101 - 8125 of 74018尋求幫助 尋找 每頁顯示 2550100200 搜尋 編號 UILC 主題 發布日期 202007010 1014.00-00 Basis of Property Acquired From a Decedent 02/14/2020 202007010 2041.03-00 General Power v. Not a General Power 02/14/2020 202007010 2511.00-00 Transfers in General (Gift v. Not a Gift) 02/14/2020 202007010 2514.03-00 Definition of General Power of Appointment 02/14/2020 202007010 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 02/14/2020 202007010 671.02-00 Persons Treated as Grantors 02/14/2020 202007009 9100.00-00 Extension of Time for Making Certain Elections 02/14/2020 202007008 7701.00-00 Definitions 02/14/2020 202007008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/14/2020 202007007 7701.00-00 Definitions 02/14/2020 202007007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/14/2020 202007006 7701.00-00 Definitions 02/14/2020 202007006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/14/2020 202007005 1362.00-00 Election by Small Business Corporation 02/14/2020 202007005 1362.04-00 Inadvertent Terminations 02/14/2020 202007004 754.02-00 Timeliness of Election 02/14/2020 202007004 9100.00-00 Extension of Time for Making Certain Elections 02/14/2020 202007004 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 02/14/2020 202007003 754.02-00 Timeliness of Election 02/14/2020 202007003 9100.00-00 Extension of Time for Making Certain Elections 02/14/2020 202007003 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 02/14/2020 202007002 663.00-00 Special Rules Applicable to Sections 661 and 662 02/14/2020 202007002 9100.00-00 Extension of Time for Making Certain Elections 02/14/2020 202007001 1361.03-02 Qualified Subchapter S Trusts 02/14/2020 202007001 1362.02-02 Ceases to be Small Business Corporation 02/14/2020 Pagination First page « 首頁 Previous page 上一頁 … Page 321 Page 322 Page 323 Page 324 當前頁面 325 Page 326 Page 327 Page 328 Page 329 … Next page 下一頁 Last page 末頁 »