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 2301 - 2325 of 74003尋求幫助 尋找 每頁顯示 2550100200 搜尋 編號 UILC 主題 發布日期 202317015 1362.04-00 Inadvertent Terminations 04/28/2023 202317014 1361.03-00 Certain Trusts Permitted as Shareholders 04/28/2023 202317014 1361.03-01 Grantor Trusts 04/28/2023 202317014 1361.03-02 Qualified Subchapter S Trusts 04/28/2023 202317014 1362.00-00 Election by Small Business Corporation 04/28/2023 202317014 1362.01-00 Eligible v. Ineligible 04/28/2023 202317014 1362.02-00 Termination of Election 04/28/2023 202317014 1362.02-02 Ceases to be Small Business Corporation 04/28/2023 202317014 1362.04-00 Inadvertent Terminations 04/28/2023 202317013 2010.04-00 Portability Election under Section 2010(c)(5)(A) 04/28/2023 202317013 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 04/28/2023 202317012 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 04/28/2023 202317012 9100.22-00 Other 04/28/2023 202317012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/28/2023 202317011 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/28/2023 202317011 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/28/2023 202317011 2601.00-00 Tax On Generation Skipping Transfers 04/28/2023 202317011 61.00-00 Gross Income v. Not Gross Income 04/28/2023 202317010 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/28/2023 202317010 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/28/2023 202317010 2601.00-00 Tax On Generation Skipping Transfers 04/28/2023 202317010 61.00-00 Gross Income v. Not Gross Income 04/28/2023 202317009 7701.00-00 Definitions 04/28/2023 202317009 9100.00-00 Extension of Time for Making Certain Elections 04/28/2023 202317009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/28/2023 Pagination First page « 首頁 Previous page 上一頁 … Page 89 Page 90 Page 91 Page 92 當前頁面 93 Page 94 Page 95 Page 96 Page 97 … Next page 下一頁 Last page 末頁 »