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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.
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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.
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顯示 10476 - 10500 of 77055
尋求幫助| 編號 | UILC | 主題 | 發布日期 |
|---|---|---|---|
| 202021007 | 1361.00-00 | Definitions | 05/22/2020 |
| 202021007 | 1361.01-02 | Shareholder Not an Individual or Permitted Trust or Estate | 05/22/2020 |
| 202021007 | 1361.01-04 | More than One Class of Stock | 05/22/2020 |
| 202021007 | 1361.05-00 | Qualified Subchapter S Subsidiary | 05/22/2020 |
| 202021007 | 1362.00-00 | Election by Small Business Corporation | 05/22/2020 |
| 202021007 | 1362.01-00 | Eligible v. Ineligible | 05/22/2020 |
| 202021007 | 1362.01-01 | Shareholder Consent | 05/22/2020 |
| 202021006 | 1361.00-00 | Definitions | 05/22/2020 |
| 202021006 | 1361.03-00 | Certain Trusts Permitted as Shareholders | 05/22/2020 |
| 202021006 | 1361.03-03 | Electing Small Business Trusts | 05/22/2020 |
| 202021006 | 1362.00-00 | Election by Small Business Corporation | 05/22/2020 |
| 202021006 | 1362.02-00 | Termination of Election | 05/22/2020 |
| 202021006 | 1362.02-02 | Ceases to be Small Business Corporation | 05/22/2020 |
| 202021006 | 1362.04-00 | Inadvertent Terminations | 05/22/2020 |
| 202021005 | 9100.02-00 | Section 59(e) | 05/22/2020 |
| 202021005 | 9100.04-00 | Section 168; MACRS | 05/22/2020 |
| 202021004 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/22/2020 |
| 202021003 | 2056.07-00 | Qualified Terminable Interest Property | 05/22/2020 |
| 202021003 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/22/2020 |
| 202021002 | 1361.00-00 | Definitions | 05/22/2020 |
| 202021001 | 4941.04-00 | Definition of Self-Dealing | 05/22/2020 |
| 202021001 | 4947.02-00 | Split-Interest Trusts | 05/22/2020 |
| 202021000 | 6110.00-00 | Index for Public Inspection of Written Determination | 05/22/2020 |
| 202020025 | 4945.04-04 | Grants to Individuals | 05/15/2020 |
| 202020024 | 501.30-00 | Control of Corporation | 05/15/2020 |
