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 7476 - 7500 of 74122尋求幫助 尋找 每頁顯示 2550100200 搜尋 編號 UILC 主題 發布日期 202022008 501.07-00 Social Clubs 05/29/2020 202022007 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 05/29/2020 202022007 501.03-05 Corporations 05/29/2020 202022007 501.03-30 Organizational and Operational Tests 05/29/2020 202022006 501.03-05 Corporations 05/29/2020 202022006 501.32-00 Income Inures v. does Not Inure to Private Individual 05/29/2020 202022006 501.33-00 Private v. Public Interest Served 05/29/2020 202022006 501.36-00 Business Activities 05/29/2020 202022005 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 05/29/2020 202022005 361.00-00 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 05/29/2020 202022005 361.02-02 Certain Transfers to Creditors 05/29/2020 202022005 7805.00-00 Rules and Regulations 05/29/2020 202022005 7805.01-01 Prospective Application of Rulings 05/29/2020 202022004 851.00-00 Definition of Regulated Investment Company 05/29/2020 202022004 851.01-00 Election to be Regulated Investment Company 05/29/2020 202022004 855.00-00 Dividends Paid by Regulated Investment Company After Close of Taxable Year 05/29/2020 202022004 9100.00-00 Extension of Time for Making Certain Elections 05/29/2020 202022003 1362.00-00 Election by Small Business Corporation 05/29/2020 202022003 1362.04-00 Inadvertent Terminations 05/29/2020 202022002 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 05/29/2020 202022002 671.02-00 Persons Treated as Grantors 05/29/2020 202022002 678.00-00 Person Other Than Grantor Treated as Substantial Owner 05/29/2020 202022001 9100.00-00 Extension of Time for Making Certain Elections 05/29/2020 202022000 6110.00-00 Index for Public Inspection of Written Determination 05/29/2020 202021026 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 05/22/2020 Pagination First page « 首頁 Previous page 上一頁 … Page 296 Page 297 Page 298 Page 299 當前頁面 300 Page 301 Page 302 Page 303 Page 304 … Next page 下一頁 Last page 末頁 »