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. ob体育ever, it is important to note that pursuant to such items cannot be used or cited as precedent.
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顯示 3876 - 3900 of 75786
尋求帮助| 编号 | UILC | 主题 | 发布日期 |
|---|---|---|---|
| 202322015 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 06/02/2023 |
| 202322014 | 408.00-00 | Individual Retirement Accounts | 06/02/2023 |
| 202322014 | 408.03-00 | Rollover Contributions | 06/02/2023 |
| 202322013 | 408.00-00 | Individual Retirement Accounts | 06/02/2023 |
| 202322013 | 408.03-00 | Rollover Contributions | 06/02/2023 |
| 202322012 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 06/02/2023 |
| 202322011 | 1362.00-00 | Election by Small Business Corporation | 06/02/2023 |
| 202322011 | 1362.01-01 | Shareholder Consent | 06/02/2023 |
| 202322011 | 1362.04-00 | Inadvertent Terminations | 06/02/2023 |
| 202322010 | 1362.00-00 | Election by Small Business Corporation | 06/02/2023 |
| 202322010 | 1362.01-00 | Eligible v. Ineligible | 06/02/2023 |
| 202322010 | 1362.02-00 | Termination of Election | 06/02/2023 |
| 202322010 | 1362.02-02 | Ceases to be Small Business Corporation | 06/02/2023 |
| 202322010 | 1362.04-00 | Inadvertent Terminations | 06/02/2023 |
| 202322009 | 1362.00-00 | Election by Small Business Corporation | 06/02/2023 |
| 202322009 | 1362.01-00 | Eligible v. Ineligible | 06/02/2023 |
| 202322009 | 1362.02-00 | Termination of Election | 06/02/2023 |
| 202322009 | 1362.02-02 | Ceases to be Small Business Corporation | 06/02/2023 |
| 202322009 | 1362.04-00 | Inadvertent Terminations | 06/02/2023 |
| 202322008 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/02/2023 |
| 202322007 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/02/2023 |
| 202322006 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 06/02/2023 |
| 202322006 | 355.01-00 | Spin-Off | 06/02/2023 |
| 202322006 | 361.00-00 | Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) | 06/02/2023 |
| 202322006 | 361.02-02 | Certain Transfers to Creditors | 06/02/2023 |