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 1276 - 1300 of 74092尋求幫助 尋找 每頁顯示 2550100200 搜尋 編號 UILC 主題 發布日期 202345015 4945.04-04 Grants to Individuals 11/10/2023 202345014 4942.03-07 Set-Asides 11/10/2023 202345013 4942.03-07 Set-Asides 11/10/2023 202345012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/10/2023 202345011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/10/2023 202345011 501.33-00 Private v. Public Interest Served 11/10/2023 202345010 501.05-00 Labor Organizations 11/10/2023 202345010 501.05-01 Agriculture and Horticulture Organizations 11/10/2023 202345009 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 11/10/2023 202345009 9100.22-00 Other 11/10/2023 202345008 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 11/10/2023 202345008 355.01-00 Spin-Off 11/10/2023 202345008 355.01-01 Split-Off 11/10/2023 202345008 368.00-00 Definitions Relating to Corporate Reorganizations 11/10/2023 202345008 368.04-00 Assets for Control of Transferee (Type "D") 11/10/2023 202345007 1400Z.01-00 Designation of Opportunity Zones 11/10/2023 202345007 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 11/10/2023 202345007 9100.00-00 Extension of Time for Making Certain Elections 11/10/2023 202345006 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 11/10/2023 202345006 1361.03-00 Certain Trusts Permitted as Shareholders 11/10/2023 202345006 1361.03-02 Qualified Subchapter S Trusts 11/10/2023 202345006 1362.00-00 Election by Small Business Corporation 11/10/2023 202345006 1362.01-00 Eligible v. Ineligible 11/10/2023 202345006 1362.02-00 Termination of Election 11/10/2023 202345006 1362.02-02 Ceases to be Small Business Corporation 11/10/2023 Pagination First page « 首頁 Previous page 上一頁 … Page 48 Page 49 Page 50 Page 51 當前頁面 52 Page 53 Page 54 Page 55 Page 56 … Next page 下一頁 Last page 末頁 »
