Skip to content
IRS Written Determinations (PLR · TAM · CCA)
12,650 sections.
Private Letter Rulings7,847 sections
2025
- plr-202552023 Section 42; Low-Income Housing Credit
- plr-202552022 Extension of Time for Making Certain Elections
- plr-202552021 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202552020 Inadvertent Terminations
- plr-202552019 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202552018 Extension of Time for Making Certain Elections
- plr-202552017 Extension of Time for Making Certain Elections
- plr-202552016 Net CFC Tested Income
- plr-202552015 Election
- plr-202552014 Definition of Real Estate Investment Trust
- plr-202552013 Other
- plr-202552012 Property Subject to Limitation
- plr-202552011 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202552010 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under 6018(a))
- plr-202552009 Change in Method of Accounting for Depreciation
- plr-202552008 Eligible v. Ineligible
- plr-202552007 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202552006 Assets for Control of Transferee (Type "D")
- plr-202552005 Election by Small Business Corporation
- plr-202552004 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202552003 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202552002 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202552001 Income Accruing to the State
- plr-202551041 Definition of Real Estate Investment Trust
- plr-202551040 Income Requirements
- plr-202551039 Special Rules for Capital Gains Invested in Opportunity Zones
- plr-202551038 Time For Making Election
- plr-202551037 Extension of Time for Making Certain Elections
- plr-202551036 Section 1502; Election to File Consolidated Return
- plr-202551035 Other
- plr-202551034 Inadvertent Terminations
- plr-202551033 Inadvertent Terminations
- plr-202551032 Medical, Etc. Benefits
- plr-202551031 Extension of Time for Making Certain Elections
- plr-202551030 Extension of Time for Making Certain Elections
- plr-202551029 Extension of Time for Making Certain Elections
- plr-202551028 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202551027 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202551026 Securities In Affiliated Corporations
- plr-202551025 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202551024 Excise Taxes on Acts of Self-Dealing
- plr-202551023 Excise Taxes on Acts of Self-Dealing
- plr-202551022 Excise Taxes on Acts of Self-Dealing
- plr-202551021 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202551020 Late Elections
- plr-202551019 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202551018 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202551017 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under 6018(a))
- plr-202551016 Partnerships v. Associations
- plr-202551015 Partnerships v. Associations
- plr-202551014 Partnerships v. Associations
- plr-202551013 Partnerships v. Associations
- plr-202551012 Partnerships v. Associations
- plr-202551011 Partnerships v. Associations
- plr-202551010 Partnerships v. Associations
- plr-202551009 Partnerships v. Associations
- plr-202551008 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202551007 Assets for Control of Transferee (Type "D")
- plr-202551006 Other
- plr-202551005 Accounting Methods
- plr-202551004 In General
- plr-202551003 Revised Schedules
- plr-202551002 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202551001 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202550047 Publicly Supported Organizations
- plr-202550046 Performance of Particular Services for Members
- plr-202550045 Homeowners Association
- plr-202550044 "Exclusively" Test
- plr-202550042 Private v. Public Interest Served
- plr-202550041 Private v. Public Interest Served
- plr-202550040 Homeowners Association
- plr-202550039 Organizational and Operational Tests
- plr-202550036 Grants to Individuals
- plr-202550033 "Exclusively" Test
- plr-202550032 Corporations
- plr-202550031 Business with Nonmembers
- plr-202550029 Section 1502; Election to File Consolidated Return
- plr-202550028 Inadvertent Terminations
- plr-202550027 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under 6018(a))
- plr-202550026 Excise Taxes on Excess Business Holdings
- plr-202550025 Tax on Reversion of Qualified Plan Assets to Employer
- plr-202550024 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under 6018(a))
- plr-202550023 Inadvertent Terminations
- plr-202550022 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202550021 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202550020 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202550019 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202550018 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202550017 Inadvertent Terminations
- plr-202550016 Definition of Real Estate Investment Trust
- plr-202550015 Rents From Real Property
- plr-202550014 Other
- plr-202550013 Other
- plr-202550012 Extension of Time for Making Certain Elections
- plr-202550011 Other
- plr-202550010 Extension of Time for Making Certain Elections
- plr-202550009 Revised Schedules
- plr-202550008 Revised Schedules
- plr-202550007 Revised Schedules
- plr-202550006 Retroactive Elections
- plr-202550005 Termination of Private Foundation Status
- plr-202550004 Termination of Private Foundation Status
- plr-202550003 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202550002 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202550001 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202549014 Securities In Affiliated Corporations
- plr-202549013 Inadvertent Terminations
- plr-202549012 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a))
- plr-202549011 Assumption of Liability (Gain Recognized v. Not Recognized)
- plr-202549010 Extension of Time for Making Certain Elections
- plr-202549009 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a))
- plr-202549008 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202549007 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202549006 Income Requirements
- plr-202549005 Reelection
- plr-202549004 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a))
- plr-202549003 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202549002 Individual Retirement Accounts
- plr-202549001 Inadvertent Terminations
- plr-202548023 Medical, Etc. Benefits
- plr-202548022 Extension of Time for Making Certain Elections
- plr-202548021 Extension of Time for Making Certain Elections
- plr-202548020 Extension of Time for Making Certain Elections
- plr-202548019 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under 6018(a))
- plr-202548018 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202548017 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202548016 Taxation of REMICs
- plr-202548015 Extension of Time for Making Certain Elections
- plr-202548014 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202548013 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202548012 Extension of Time for Making Certain Elections
- plr-202548011 Inadvertent Terminations
- plr-202548010 Assets for Control of Transferee (Type "D")
- plr-202548009 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202548008 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202548007 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202548006 Inadvertent Terminations
- plr-202548003 Church Plan
- plr-202548002 Extension of Time for Making Certain Elections
- plr-202548001 Late Elections
- plr-202547013 Net CFC Tested Income
- plr-202547012 Extension of Time for Making Certain Elections
- plr-202547010 Extension of Time for Making Certain Elections
- plr-202547009 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202547008 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202547007 Medical, Etc. Benefits
- plr-202547006 Relief Under IRC 2642(g)(1)
- plr-202547005 Tax On Generation Skipping Transfers
- plr-202547004 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a))
- plr-202547003 Extension of Time for Making Certain Elections
- plr-202547002 Relief Under IRC 2642(g)(1)
- plr-202547001 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202540008 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202540007 Section 42; Low-Income Housing Credit
- plr-202540006 Section 42; Low-Income Housing Credit
- plr-202540005 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202540004 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a))
- plr-202540003 Extension of Time for Making Certain Elections
- plr-202540002 Extension of Time for Making Certain Elections
- plr-202540001 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202539010 Section 42; Low-Income Housing Credit
- plr-202539009 Inadvertent Terminations
- plr-202539008 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a))
- plr-202539007 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a))
- plr-202539006 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a))
- plr-202539005 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202539004 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a))
- plr-202539003 Relief Under IRC 2642(g)(1)
- plr-202539002 Relief Under IRC 2642(g)(1)
- plr-202539001 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202538019 Extension of Time for Making Certain Elections
- plr-202538018 Extension of Time for Making Certain Elections
- plr-202538017 Wills or Revocable Trusts Executed Before October 22, 1986
- plr-202538016 Wills or Revocable Trusts Executed Before October 22, 1986
- plr-202538015 Extension of Time for Making Certain Elections
- plr-202538014 Section 42; Low-Income Housing Credit
- plr-202538013 Consent Dividends
- plr-202538012 Inadvertent Terminations
- plr-202538011 Inadvertent Terminations
- plr-202538010 Accounting Methods
- plr-202538009 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202538008 Extension of Time for Making Certain Elections
- plr-202538007 Extension of Time for Making Certain Elections
- plr-202538006 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a))
- plr-202538005 Election
- plr-202538004 Employee Dies Before Entire Interest Distributed
- plr-202538003 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a))
- plr-202538002 Late Elections
- plr-202538001 Inadvertent Terminations
- plr-202537003 Section 42; Low-Income Housing Credit
- plr-202537002 Section 168; MACRS
- plr-202537001 Section 1502; Election to File Consolidated Return
- plr-202536029 Extension of Time for Making Certain Elections
- plr-202536028 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202536027 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202536026 Receipts for Employees
- plr-202536025 Definition of Real Estate Investment Trust
- plr-202536024 Definition of Real Estate Investment Trust
- plr-202536023 Definition of Real Estate Investment Trust
- plr-202536022 Relief Under IRC 2642(g)(1)
- plr-202536021 Relief Under IRC 2642(g)(1)
- plr-202536020 Extension of Time for Making Certain Elections
- plr-202536019 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202536018 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202536017 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202536016 Revised Schedules
- plr-202536015 Effectively Connected Income
- plr-202536014 Extension of Time for Making Certain Elections
- plr-202536013 Extension of Time for Making Certain Elections
- plr-202536012 Extension of Time for Making Certain Elections
- plr-202536011 Extension of Time for Making Certain Elections
- plr-202536010 Extension of Time for Making Certain Elections
- plr-202536009 Extension of Time for Making Certain Elections
- plr-202536008 Extension of Time for Making Certain Elections
- plr-202536007 Extension of Time for Making Certain Elections
- plr-202536006 Revised Schedules
- plr-202536005 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202536004 Section 168; MACRS
- plr-202536003 Section 42; Low-Income Housing Credit
- plr-202536002 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a))
- plr-202536001 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a))
- plr-202535011 Other Definitions and Rules
- plr-202535010 Inadvertent Terminations
- plr-202535009 Section 168; MACRS
- plr-202535008 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202535007 Certain Transfers to Creditors
- plr-202535006 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202535005 Termination of Private Foundation Status
- plr-202535004 Relief Under IRC 2642(g)(1)
- plr-202535003 Exceptions
- plr-202535002 Extension of Time for Making Certain Elections
- plr-202535001 Relief Under IRC 2642(g)(1)
- plr-202534001 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202533009 Definition of Real Estate Investment Trust
- plr-202533008 Definition of Real Estate Investment Trust
- plr-202533007 Eligible Deferred Compensation Plan Defined
- plr-202533006 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202533005 Other
- plr-202533004 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202533003 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202533002 Extension of Time for Making Certain Elections
- plr-202533001 Section 168; MACRS
- plr-202532011 Section 168; MACRS
- plr-202532010 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202532009 Extension of Time for Making Certain Elections
- plr-202532008 Relief Under IRC 2642(g)(1)
- plr-202532007 Relief Under IRC 2642(g)(1)
- plr-202532006 Inadvertent Terminations
- plr-202532005 Recapitalization (Type "E")
- plr-202532004 Income of States, Municipalities, etc.
- plr-202532003 Extension of Time for Making Certain Elections
- plr-202532002 Extension of Time for Making Certain Elections
- plr-202532001 Extension of Time for Making Certain Elections
- plr-202531012 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under 6018(a))
- plr-202531011 Other
- plr-202531010 Relief Under IRC 2642(g)(1)
- plr-202531009 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt)
- plr-202531008 Extension of Time for Making Certain Elections
- plr-202531007 Extension of Time for Making Certain Elections
- plr-202531006 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202531005 Relief Under IRC 2642(g)(1)
- plr-202531004 Relief Under IRC 2642(g)(1)
- plr-202531003 Medical, Etc. Benefits
- plr-202531002 Stock for Stock (Type "B")
- plr-202531001 Stock for Stock (Type "B")
- plr-202530009 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under 6018(a))
- plr-202530008 Extension of Time for Making Certain Elections
- plr-202530007 Relief Under IRC 2642(g)(1)
- plr-202530006 Extension of Time for Making Certain Elections
- plr-202530005 Rents From Real Property
- plr-202530004 Assets for Control of Transferee (Type "D")
- plr-202530003 Treatment of Blue Cross Blue Shield Organizations
- plr-202530002 Aggregating Non-Operating Mineral Interests
- plr-202530001 Section 168; MACRS
- plr-202529007 Property Acquired in Reorganizations and Transfers by Controlling Stockholders
- plr-202529006 Property Acquired in Reorganizations and Transfers by Controlling Stockholders
- plr-202529005 Property Acquired in Reorganizations and Transfers by Controlling Stockholders
- plr-202529004 Property Acquired in Reorganizations and Transfers by Controlling Stockholders
- plr-202529003 Property Acquired in Reorganizations and Transfers by Controlling Stockholders
- plr-202529002 Inadvertent Terminations
- plr-202529001 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202528012 Time For Making Election
- plr-202528011 Section 168; MACRS
- plr-202528010 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a))
- plr-202528009 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202528008 Extension of Time for Making Certain Elections
- plr-202528007 Extension of Time for Making Certain Elections
- plr-202528006 Tax On Generation Skipping Transfers
- plr-202528005 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202528004 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202528003 Tax on Reversion of Qualified Plan Assets to Employer
- plr-202528002 In General
- plr-202528001 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a))
- plr-202527012 Inadvertent Terminations
- plr-202527011 Extension of Time for Making Certain Elections
- plr-202527010 Extension of Time for Making Certain Elections
- plr-202527009 Extension of Time for Making Certain Elections
- plr-202527008 Extension of Time for Making Certain Elections
- plr-202527007 Extension of Time for Making Certain Elections
- plr-202527006 Return of Capital v. Income
- plr-202527005 Inadvertent Terminations
- plr-202527004 Late Elections
- plr-202527003 Inadvertent Terminations
- plr-202527002 Portability Election under ? 2010(c)(5)(A)
- plr-202524008 Other
- plr-202524007 Treatment of Blue Cross Blue Shield Organizations
- plr-202524006 Qualified Pension, Profit-Sharing, and Stock Bonus Plan
- plr-202524005 Transfer to Corporation Controlled by Transferor
- plr-202524004 Change in Identity, etc. (Type "F")
- plr-202524003 Tax Imposed On Certain Passive Investment Income
- plr-202524002 Inadvertent Terminations
- plr-202524001 Other
- plr-202523003 Extension of Time for Making Certain Elections
- plr-202523002 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a))
- plr-202523001 Other
- plr-202522006 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a))
- plr-202522005 Extension of Time for Making Certain Elections
- plr-202522004 Late Elections
- plr-202522003 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202522002 Extension of Time for Making Certain Elections
- plr-202522001 Income Requirements
- plr-202521031 Grants to Individuals
- plr-202521030 Exempt v. Non Exempt From Filing
- plr-202521029 Set-Asides
- plr-202521028 Set-Asides
- plr-202521027 Set-Asides
- plr-202521026 Fraternal Beneficiary Societies (See Also 0501.03-09)
- plr-202521025 Religious, Charitable, etc., Institutions and Community Chest
- plr-202521024 Educational Organizations
- plr-202521023 Private v. Public Interest Served
- plr-202521022 Private v. Public Interest Served
- plr-202521021 Extension of Time for Making Certain Elections
- plr-202521020 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202521019 Assets for Control of Transferee (Type "D")
- plr-202521018 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202521017 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202521016 Other
- plr-202521015 Definitions
- plr-202521014 Other
- plr-202521013 Relief Under IRC 2642(g)(1)
- plr-202521012 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202521011 Extension of Time for Making Certain Elections
- plr-202521010 Late Elections
- plr-202521009 Inadvertent Terminations
- plr-202521008 Relief Under IRC 2642(g)(1)
- plr-202521007 Section 168; MACRS
- plr-202521006 Section 168; MACRS
- plr-202521005 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202521004 Inadvertent Terminations
- plr-202521003 Extension of Time for Making Certain Elections
- plr-202521002 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202521001 Assets for Control of Transferee (Type "D")
- plr-202520010 Definition of Real Estate Investment Trust
- plr-202520009 Extension of Time for Making Certain Elections
- plr-202520008 Extension of Time for Making Certain Elections
- plr-202520007 Relief Under IRC 2642(g)(1)
- plr-202520006 Relief Under IRC 2642(g)(1)
- plr-202520005 Relief Under IRC 2642(g)(1)
- plr-202520004 Relief Under IRC 2642(g)(1)
- plr-202520003 Inadvertent Terminations
- plr-202520002 Inadvertent Terminations
- plr-202520001 Deferred Exchanges
- plr-202519012 Set-Asides
- plr-202519011 Religious, Charitable, etc., Institutions and Community Chest
- plr-202519010 Individual Retirement Annuity
- plr-202519009 Extension of Time for Making Certain Elections
- plr-202519008 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202519007 Section 446
- plr-202519006 Relief Under IRC 2642(g)(1)
- plr-202519005 Relief Under IRC 2642(g)(1)
- plr-202519004 Mark-to-Market Regime for Expatriation
- plr-202519003 Filing Requirements
- plr-202519002 Public Utility Property
- plr-202519001 Revised Schedules
- plr-202518016 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under 6018(a))
- plr-202518015 Other
- plr-202518014 Qualified Stock Purchase
- plr-202518013 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202518012 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under 6018(a))
- plr-202518011 Extension of Time for Making Certain Elections
- plr-202518010 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202518009 Tax On Generation Skipping Transfers
- plr-202518008 Tax On Generation Skipping Transfers
- plr-202518007 Inadvertent Terminations
- plr-202518006 Extension of Time for Making Certain Elections
- plr-202518005 Extension of Time for Making Certain Elections
- plr-202518004 Extension of Time for Making Certain Elections
- plr-202518003 Extension of Time for Making Certain Elections
- plr-202518002 Extension of Time for Making Certain Elections
- plr-202518001 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202517025 Grants to Individuals
- plr-202517024 Set-Asides
- plr-202517023 Grants to Individuals
- plr-202517021 Grants to Individuals
- plr-202517020 Religious, Charitable, etc., Institutions and Community Chest
- plr-202517019 Private v. Public Interest Served
- plr-202517018 Social Clubs
- plr-202517017 "Exclusively" Test
- plr-202517016 Election
- plr-202517015 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202517014 Extension of Time for Making Certain Elections
- plr-202517013 Other
- plr-202517012 Extension of Time for Making Certain Elections
- plr-202517011 Revocation of Elections
- plr-202517010 Extension of Time for Making Certain Elections
- plr-202517009 Liquidating Trusts
- plr-202517008 Extension of Time for Making Certain Elections
- plr-202517007 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202517006 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202517005 Special Rules for Capital Gains Invested in Opportunity Zones
- plr-202517004 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202517003 Inadvertent Terminations
- plr-202517002 Inadvertent Terminations
- plr-202517001 Extension of Time for Making Certain Elections
- plr-202516006 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202516005 Intercompany Transactions
- plr-202516004 Other
- plr-202516003 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202516002 Inadvertent Terminations
- plr-202516001 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202515018 Grants to Individual
- plr-202515017 Grants to Individuals
- plr-202515016 Organizational and Operational Tests
- plr-202515015 Private v. Public Interest Served
- plr-202515012 Medical, Etc. Benefits
- plr-202515011 Section 168; MACRS
- plr-202515010 Election
- plr-202515009 Election by Foreign Insurance Company to be Treated as Domestic Corporation
- plr-202515008 Other
- plr-202515007 Discharge of Indebtedness
- plr-202515006 Inadvertent Terminations
- plr-202515005 Extension of Time for Making Certain Elections
- plr-202515004 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202515003 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202515002 Extension of Time for Making Certain Elections
- plr-202515001 Inadvertent Terminations
- plr-202514001 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202513003 Extension of Time for Making Certain Elections
- plr-202513002 Extension of Time for Making Certain Elections
- plr-202513001 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202512002 Liquidating Trusts
- plr-202512001 Workmen's Compensation
- plr-202511014 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202511013 Assets for Control of Transferee (Type "D")
- plr-202511012 Extension of Time for Making Certain Elections
- plr-202511011 Inadvertent Terminations
- plr-202511010 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202511009 Definitions
- plr-202511008 Extension of Time for Making Certain Elections
- plr-202511007 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202511006 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202511005 Inadvertent Terminations
- plr-202511004 Extension of Time for Making Certain Elections
- plr-202511003 Extension of Time for Making Certain Elections
- plr-202511002 Inadvertent Terminations
- plr-202511001 Credit for Increasing Research Activities
- plr-202510012 Interest
- plr-202510011 Interest
- plr-202510010 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202510009 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202510008 Section 338(g); Election Under Section 1.338-1T(c)(1)
- plr-202510007 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202510006 Extension of Time for Making Certain Elections
- plr-202510005 Liquidating Trusts
- plr-202510004 Inadvertent Terminations
- plr-202510003 Inadvertent Terminations
- plr-202510002 Inadvertent Terminations
- plr-202510001 Inadvertent Terminations
- plr-202509016 Grants to Individuals
- plr-202509015 Religious, Charitable, etc., Institutions and Community Chest
- plr-202509014 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202509013 Section 1502; Election to File Consolidated Return
- plr-202509012 Other
- plr-202509011 Extension of Time for Making Certain Elections
- plr-202509010 Tax On Generation Skipping Transfers
- plr-202509009 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202509008 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202509007 Inadvertent Terminations
- plr-202509006 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202509005 Gross Income v. Not Gross Income
- plr-202509004 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202509003 Extension of Time for Making Certain Elections
- plr-202509002 Section 168; MACRS
- plr-202509001 Inadvertent Terminations
- plr-202508004 Extension of Time for Making Certain Elections
- plr-202508003 Extension of Time for Making Certain Elections
- plr-202508002 Rollover Contributions
- plr-202508001 Deemed Distributions
- plr-202507011 Section 168; MACRS
- plr-202507010 Extension of Time for Making Certain Elections
- plr-202507009 Section 168; MACRS
- plr-202507008 Extension of Time for Making Certain Elections
- plr-202507007 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202507006 Inadvertent Terminations
- plr-202507005 Inclusion Ratio
- plr-202507004 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202507003 Inclusion Ratio
- plr-202507002 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202507001 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202506011 Qualified Board or Exchange
- plr-202506010 Election
- plr-202506009 Other
- plr-202506008 Extension of Time for Making Certain Elections
- plr-202506007 Investment Requirements
- plr-202506006 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202506005 Tax on Reversion of Qualified Plan Assets to Employer
- plr-202506004 Includibility of Item as Income in Respect of Decedent Generally
- plr-202506003 Property Transferred in Connection With Performance of Services
- plr-202506002 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202506001 Management Contracts
- plr-202505026 Grants to Individuals
- plr-202505025 Minimum funding standards for single-employer defined benefit pension plans
- plr-202505024 Private v. Public Interest Served
- plr-202505023 Profit v. Not for Profit
- plr-202505022 In General
- plr-202505021 In General
- plr-202505020 In General
- plr-202505019 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202505018 Minimum Funding Waiver
- plr-202505017 Extension of Time for Making Certain Elections
- plr-202505016 Extension of Time for Making Certain Elections
- plr-202505015 Net CFC Tested Income
- plr-202505014 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202505013 Extension of Time for Making Certain Elections
- plr-202505012 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202505011 Other
- plr-202505010 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202505009 Extension of Time for Making Certain Elections
- plr-202505008 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202505007 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202505006 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202505005 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202505004 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202505003 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202505002 Medical, Dental, etc., Expenses
- plr-202505001 Assets for Control of Transferee (Type "D")
- plr-202504013 Section 1502; Election to File Consolidated Return
- plr-202504012 Extension of Time for Making Certain Elections
- plr-202504011 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under 6018(a))
- plr-202504010 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202504009 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202504008 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202504007 Gross Income v. Not Gross Income
- plr-202504006 Gross Income v. Not Gross Income
- plr-202504005 Deficit in Earnings and Profits
- plr-202504004 Extension of Time for Making Certain Elections
- plr-202504003 Inadvertent Terminations
- plr-202504002 Extension of Time for Making Certain Elections
- plr-202504001 Extension of Time for Making Certain Elections
- plr-202503015 Religious, Charitable, etc., Institutions and Community Chest
- plr-202503014 Accounting Methods
- plr-202503013 Other
- plr-202503012 Extension of Time for Making Certain Elections
- plr-202503011 Designation of Opportunity Zones
- plr-202503010 Other
- plr-202503009 Excise Taxes on Excess Business Holdings
- plr-202503008 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202503007 Extension of Time for Making Certain Elections
- plr-202503006 Extension of Time for Making Certain Elections
- plr-202503005 Extension of Time for Making Certain Elections
- plr-202503004 Inadvertent Terminations
- plr-202503003 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202503002 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
- plr-202503001 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202502007 Minimum Funding Standards for Multiemployer Plans
- plr-202502004 Extension of Time for Making Certain Elections
- plr-202502003 Net CFC Tested Income
- plr-202502002 FDII: Foreign-Derived Ratio (FDR) - Foreign-Derived Deduction Eligible Income (FDDEI)
- plr-202502001 Extension of Time for Making Certain Elections
- plr-202501007 Extension of Time for Making Certain Elections
- plr-202501006 Election After Termination
- plr-202501005 Election After Termination
- plr-202501004 Extension of Time for Making Certain Elections
- plr-202501003 Aggregating Non-Operating Mineral Interests
- plr-202501002 Aggregating Non-Operating Mineral Interests
- plr-202501001 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
2024
- plr-202452011 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under 6018(a))
- plr-202452010 Extension of Time for Making Certain Elections
- plr-202452009 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202452008 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202452007 Irrevocable Trusts
- plr-202452006 Irrevocable Trusts
- plr-202452005 Irrevocable Trusts
- plr-202452004 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
- plr-202452003 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202452002 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202452001 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202451019 Requirements for Exemption (Exempt v. Not Exempt)
- plr-202451018 Qualified Board or Exchange
- plr-202451017 Medical, Etc. Benefits
- plr-202451016 Extension of Time for Making Certain Elections
- plr-202451015 Assets for Control of Transferee (Type "D")
- plr-202451014 Tax on Lump Sum Distributions
- plr-202451013 Late Elections
- plr-202451012 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202451011 Extension of Time for Making Certain Elections
- plr-202451010 Extension of Time for Making Certain Elections
- plr-202451009 Educational Organizations
- plr-202451008 Extension of Time for Making Certain Elections
- plr-202451007 Extension of Time for Making Certain Elections
- plr-202451006 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202451005 Inadvertent Terminations
- plr-202451004 Inadvertent Terminations
- plr-202451003 Extension of Time for Making Certain Elections
- plr-202451002 Minimum Funding Waiver
- plr-202451001 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202450012 Extension of Time for Making Certain Elections
- plr-202450011 Other
- plr-202450010 Section 338(g); Election Under Section 1.338-1T(c)(1)
- plr-202450009 Property Held For Productive Use or Investment
- plr-202450008 Property Held For Productive Use or Investment
- plr-202450007 Property Held For Productive Use or Investment
- plr-202450006 Property Held For Productive Use or Investment
- plr-202450005 Property Held For Productive Use or Investment
- plr-202450004 Extension of Time for Making Certain Elections
- plr-202450003 Shareholder Not an Individual or Permitted Trust or Estate
- plr-202450002 Inadvertent Terminations
- plr-202450001 Extension of Time for Making Certain Elections
- plr-202449022 Grants to Individuals ADMINISTRATION: Authority of officers of Internal Revenue
- plr-202449021 Grants to Individuals
- plr-202449020 Grants to Individuals
- plr-202449019 Grants to Individuals
- plr-202449018 Not Able to Identify Under Present List
- plr-202449017 Private v. Public Interest Served
- plr-202449016 Section 501(c)(3) Organizations
- plr-202449015 "Exclusively" Test
- plr-202449013 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid)
- plr-202449012 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid)
- plr-202449011 Special Rules for REITS
- plr-202449010 Accounting Methods
- plr-202449009 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202449008 Extension of Time for Making Certain Elections
- plr-202449007 Property Held For Productive Use or Investment
- plr-202449006 Assets for Control of Transferee (Type "D")
- plr-202449005 Extension of Time for Making Certain Elections
- plr-202449004 Extension of Time for Making Certain Elections
- plr-202449003 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202449002 Initial Schedules
- plr-202449001 Inadvertent Terminations
- plr-202448011 Extension of Time for Making Certain Elections
- plr-202448010 Other
- plr-202448009 Special Rules for Capital Gains Invested in Opportunity Zones
- plr-202448008 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under 6018(a))
- plr-202448007 Tax On Insurance Companies Other Than Life Insurance Companies
- plr-202448006 Extension of Time for Making Certain Elections
- plr-202448005 Section 168; MACRS
- plr-202448004 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202448003 Extension of Time for Making Certain Elections
- plr-202448002 Charitable Remainder Unitrust
- plr-202448001 Inadvertent Terminations
- plr-202447018 Religious, Charitable, etc., Institutions and Community Chest
- plr-202447017 Religious, Charitable, etc., Institutions and Community Chest
- plr-202447016 Performance of Particular Services for Members
- plr-202447015 Extension of Time for Making Certain Elections
- plr-202447014 Section 442; Accounting Periods
- plr-202447013 Extension of Time for Making Certain Elections
- plr-202447012 Inadvertent Terminations
- plr-202447011 Inadvertent Terminations
- plr-202447010 Accounting Methods
- plr-202447009 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202447008 Extension of Time for Making Certain Elections
- plr-202447007 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202447006 Extension of Time for Making Certain Elections
- plr-202447005 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202447004 Late Elections
- plr-202447003 Extension of Time for Making Certain Elections
- plr-202447002 Inadvertent Terminations
- plr-202447001 Inadvertent Terminations
- plr-202446011 Accounting Methods
- plr-202446010 Mixed Straddle Account
- plr-202446009 Fixed Investment Trusts
- plr-202446008 Section 168; MACRS
- plr-202446007 Tax On Generation Skipping Transfers
- plr-202446006 Tax On Generation Skipping Transfers
- plr-202446005 In General
- plr-202446004 In General
- plr-202446003 In General
- plr-202446002 In General
- plr-202446001 In General
- plr-202445015 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
- plr-202445014 Extension of Time for Making Certain Elections
- plr-202445013 Other
- plr-202445012 Extension of Time for Making Certain Elections
- plr-202445011 Assets for Control of Transferee (Type "D")
- plr-202445010 Income of States, Municipalities, etc.
- plr-202445009 Income of States, Municipalities, etc.
- plr-202445008 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202445007 Extension of Time for Making Certain Elections
- plr-202445006 In General
- plr-202445005 In General
- plr-202445004 Extension of Time for Making Certain Elections
- plr-202445003 Life and Non-Life
- plr-202445002 Section 168; MACRS
- plr-202445001 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202444003 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
- plr-202444002 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202444001 Inadvertent Terminations
- plr-202443026 Grants to Individuals ADMINISTRATION: Authority of officers of Internal Revenue
- plr-202443025 Organizational and Operational Tests
- plr-202443024 Religious, Charitable, etc., Institutions and Community Chest
- plr-202443023 Religious, Charitable, etc., Institutions and Community Chest
- plr-202443022 Corporations
- plr-202443021 Section 501(c)(3) Organizations
- plr-202443020 Organizational and Operational Tests
- plr-202443019 Religious, Charitable, etc., Institutions and Community Chest
- plr-202443018 Agriculture and Horticulture Organizations
- plr-202443017 Medical, Etc. Benefits
- plr-202443016 Inadvertent Terminations
- plr-202443015 Distribution of Stock and Securities of a Controlled Corporation
- plr-202443014 Extension of Time for Making Certain Elections
- plr-202443013 Revised Schedules
- plr-202443012 Tax On Insurance Companies Other Than Life Insurance Companies
- plr-202443011 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202443010 Extension of Time for Making Certain Elections
- plr-202443009 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202443008 Income of States, Municipalities, etc.
- plr-202443007 Income of States, Municipalities, etc.
- plr-202443006 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202443005 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202443004 In General
- plr-202443003 Inadvertent Terminations
- plr-202443002 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202443001 Extension of Time for Making Certain Elections
- plr-202442005 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a))
- plr-202442004 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a))
- plr-202442003 Extension of Time for Making Certain Elections
- plr-202442002 Inadvertent Terminations
- plr-202442001 Election After Termination
- plr-202441016 Grants to Individuals
- plr-202441015 Rollover Contributions
- plr-202441014 Grants to Individuals
- plr-202441012 In General
- plr-202441011 In General
- plr-202441010 Assets for Control of Transferee (Type "D")
- plr-202441009 Extension of Time for Making Certain Elections
- plr-202441008 Extension of Time for Making Certain Elections
- plr-202441007 Other
- plr-202441006 Other
- plr-202441005 Extension of Time for Making Certain Elections
- plr-202441004 Extension of Time for Making Certain Elections
- plr-202441003 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202441002 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202441001 Late Elections
- plr-202440011 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202440010 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202440009 Excise Taxes on Excess Business Holdings
- plr-202440008 Extension of Time for Making Certain Elections
- plr-202440007 Definition of Real Estate Investment Trust
- plr-202440006 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202440005 Hedging Transactions
- plr-202440004 Special Rules for Capital Gains Invested in Opportunity Zones
- plr-202440003 Extension of Time for Making Certain Elections
- plr-202440002 Extension of Time for Making Certain Elections
- plr-202440001 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202439017 Minimum Funding Standards for Multiemployer Plans
- plr-202439016 Minimum Funding Standards for Multiemployer Plans
- plr-202439013 Other
- plr-202439012 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202439011 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202439010 Definitions
- plr-202439009 Extension of Time for Making Certain Elections
- plr-202439008 Extension of Time for Making Certain Elections
- plr-202439007 Extension of Time for Making Certain Elections
- plr-202439006 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202439005 Extension of Time for Making Certain Elections
- plr-202439004 Extension of Time for Making Certain Elections
- plr-202439003 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202439002 Computation of Required Payment
- plr-202439001 Extension of Time for Making Certain Elections
- plr-202438015 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202438014 Section 442; Accounting Periods
- plr-202438013 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202438012 Inadvertent Terminations
- plr-202438011 Inadvertent Terminations
- plr-202438010 Inadvertent Terminations
- plr-202438009 Inadvertent Terminations
- plr-202438008 Inadvertent Terminations
- plr-202438007 Inadvertent Terminations
- plr-202438006 Inadvertent Terminations
- plr-202438005 Inadvertent Terminations
- plr-202438004 Inadvertent Terminations
- plr-202438003 Inadvertent Terminations
- plr-202438002 Assets for Control of Transferee (Type "D")
- plr-202438001 Retroactive Elections
- plr-202437008 Social Clubs
- plr-202437007 Religious, Charitable, etc., Institutions and Community Chest
- plr-202437006 Organizational and Operational Tests
- plr-202437005 Extension of Time for Making Certain Elections
- plr-202437004 Extension of Time for Making Certain Elections
- plr-202437003 Extension of Time for Making Certain Elections
- plr-202437002 Extension of Time for Making Certain Elections
- plr-202437001 Income of States, Municipalities, etc.
- plr-202436020 Grants to Individuals
- plr-202436019 Grants to Individuals
- plr-202436018 Grants to Individuals
- plr-202436016 Religious, Charitable, etc., Institutions and Community Chest
- plr-202436015 Religious, Charitable, etc., Institutions and Community Chest
- plr-202436014 Religious, Charitable, etc., Institutions and Community Chest
- plr-202436013 "Exclusively" Test
- plr-202436008 Section 1502; Election to File Consolidated Return
- plr-202436007 Qualified Assignment
- plr-202436006 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202436005 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202436004 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202436003 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202436002 Other
- plr-202436001 Election
- plr-202435015 Extension of Time for Making Certain Elections
- plr-202435014 Extension of Time for Making Certain Elections
- plr-202435013 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under 6018(a))
- plr-202435012 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202435011 Extension of Time for Making Certain Elections
- plr-202435010 Extension of Time for Making Certain Elections
- plr-202435009 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under 6018(a))
- plr-202435008 Amount of Reversion
- plr-202435007 Minimum Funding Waiver
- plr-202435006 Restrictions on Certain Facilities
- plr-202435005 Extension of Time for Making Certain Elections
- plr-202435004 Accounting Methods
- plr-202435003 Extension of Time for Making Certain Elections
- plr-202435002 Extension of Time for Making Certain Elections
- plr-202435001 Other
- plr-202434014 Private v. Public Interest Served
- plr-202434013 Homeowners Association
- plr-202434012 Private v. Public Interest Served
- plr-202434010 Extension of Time for Making Certain Elections
- plr-202434009 Extension of Time for Making Certain Elections
- plr-202434008 Extension of Time for Making Certain Elections
- plr-202434007 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202434006 Cash or Deferred Arrangements
- plr-202434005 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202434004 Medical, Etc. Benefits
- plr-202434003 Extension of Time for Making Certain Elections
- plr-202434002 Extension of Time for Making Certain Elections
- plr-202434001 Extension of Time for Making Certain Elections
- plr-202433008 Inadvertent Terminations
- plr-202433007 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202433006 Extension of Time for Making Certain Elections
- plr-202433005 Minimum Funding Waiver
- plr-202433004 Revised Schedules
- plr-202433003 Other
- plr-202433002 Change in Identity, etc. (Type "F")
- plr-202433001 Nonrecognition Property
- plr-202432019 Section 59(e)
- plr-202432018 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202432017 Extension of Time for Making Certain Elections
- plr-202432016 Tax On Generation Skipping Transfers
- plr-202432015 Late Elections
- plr-202432014 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202432013 Gross Income v. Not Gross Income
- plr-202432012 Gross Income v. Not Gross Income
- plr-202432011 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202432010 Extension of Time for Making Certain Elections
- plr-202432009 Inadvertent Terminations
- plr-202432008 Termination of Private Foundation Status
- plr-202432007 Termination of Private Foundation Status
- plr-202432006 Termination of Private Foundation Status
- plr-202432005 Termination of Private Foundation Status
- plr-202432004 Termination of Private Foundation Status
- plr-202432003 Retroactive Elections
- plr-202432002 Section 42; Low-Income Housing Credit
- plr-202432001 Section 168; MACRS
- plr-202431011 Inadvertent Terminations
- plr-202431010 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202431009 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202431008 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202431007 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202431006 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202431005 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202431004 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
- plr-202431003 Inadvertent Terminations
- plr-202431002 Section 42; Low-Income Housing Credit
- plr-202431001 Initial Schedules
- plr-202430006 Other
- plr-202430005 Section 1502; Election to File Consolidated Return
- plr-202430004 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202430003 Inadvertent Terminations
- plr-202430002 Inadvertent Terminations
- plr-202430001 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202429016 Income Inures v. does Not Inure to Private Individual
- plr-202429015 Assets for Control of Transferee (Type "D")
- plr-202429014 Section 168; MACRS
- plr-202429013 Special Rules for Capital Gains Invested in Opportunity Zones
- plr-202429012 Section 442; Accounting Periods
- plr-202429011 Extension of Time for Making Certain Elections
- plr-202429010 Tax on Reversion of Qualified Plan Assets to Employer
- plr-202429009 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202429008 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202429007 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202429006 Inadvertent Terminations
- plr-202429005 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202429004 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202429003 Other Definitions and Special Rules
- plr-202429002 Substance Over Form
- plr-202429001 Substance Over Form
- plr-202428005 Extension of Time for Making Certain Elections
- plr-202428004 Extension of Time for Making Certain Elections
- plr-202428003 Inadvertent Terminations
- plr-202428002 Extension of Time for Making Certain Elections
- plr-202428001 Inadvertent Terminations
- plr-202427006 Election
- plr-202427005 Section 1502; Election to File Consolidated Return
- plr-202427004 Section 1502; Election to File Consolidated Return
- plr-202427003 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202427002 Inadvertent Terminations
- plr-202427001 Other
- plr-202426014 Other
- plr-202426013 Treatment of Certain Nonexempt Trusts as Charitable Foundations
- plr-202426012 Extension of Time for Making Certain Elections
- plr-202426011 Alimony--Separate Maintenance Payments
- plr-202426010 Inadvertent Terminations
- plr-202426009 Extension of Time for Making Certain Elections
- plr-202426008 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202426007 Extension of Time for Making Certain Elections
- plr-202426006 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
- plr-202426005 Change in Identity, etc. (Type "F")
- plr-202426004 Normalization Rules
- plr-202426003 Normalization Rules
- plr-202426002 Normalization Rules
- plr-202426001 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
- plr-202425012 Extension of Time for Making Certain Elections
- plr-202425011 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202425010 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202425009 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202425008 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202425007 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202425006 Section 266; Carrying Charges
- plr-202425005 Extension of Time for Making Certain Elections
- plr-202425004 Extension of Time for Making Certain Elections
- plr-202425003 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202425002 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202425001 Assets for Control of Transferee (Type "D")
- plr-202424020 Other
- plr-202424019 Extension of Time for Making Certain Elections
- plr-202424018 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202424017 Other
- plr-202424016 Extension of Time for Making Certain Elections
- plr-202424015 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202424014 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202424013 Extension of Time for Making Certain Elections
- plr-202424012 Extension of Time for Making Certain Elections
- plr-202424011 Investment Requirements
- plr-202424010 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202424009 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202424008 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202424007 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202424006 Section 442; Accounting Periods
- plr-202424005 Extension of Time for Making Certain Elections
- plr-202424004 Definitions Relating to Corporate Reorganizations
- plr-202424003 Extension of Time for Making Certain Elections
- plr-202424002 Retroactive Elections
- plr-202424001 Retroactive Elections
- plr-202423008 Receivers
- plr-202423007 Passive Foreign Investment Company
- plr-202423006 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202423005 Extension of Time for Making Certain Elections
- plr-202423004 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202423003 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202423002 Paid or Permanently Set Aside
- plr-202423001 Extension of Time for Making Certain Elections
- plr-202422009 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202422008 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202422007 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202422006 Eligible v. Ineligible
- plr-202422005 Extension of Time for Making Certain Elections
- plr-202422004 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
- plr-202422003 Extension of Time for Making Certain Elections
- plr-202422002 Retroactive Elections
- plr-202422001 Retroactive Elections
- plr-202421007 Spin-Off
- plr-202421006 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202421005 Inadvertent Terminations
- plr-202421004 Extension of Time for Making Certain Elections
- plr-202421003 Assets for Control of Transferee (Type "D")
- plr-202421002 Extension of Time for Making Certain Elections
- plr-202421001 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202420027 Section 446
- plr-202420026 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202420025 Extension of Time for Making Certain Elections
- plr-202420024 Extension of Time for Making Certain Elections
- plr-202420023 Extension of Time for Making Certain Elections
- plr-202420022 Extension of Time for Making Certain Elections
- plr-202420021 Extension of Time for Making Certain Elections
- plr-202420020 Extension of Time for Making Certain Elections
- plr-202420019 Extension of Time for Making Certain Elections
- plr-202420018 Extension of Time for Making Certain Elections
- plr-202420017 Extension of Time for Making Certain Elections
- plr-202420016 Extension of Time for Making Certain Elections
- plr-202420015 Designation of Opportunity Zones
- plr-202420014 Late Elections
- plr-202420013 Late Elections
- plr-202420012 Late Elections
- plr-202420011 Late Elections
- plr-202420010 Late Elections
- plr-202420009 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202420008 Extension of Time for Making Certain Elections
- plr-202420007 Extension of Time for Making Certain Elections
- plr-202420006 Retroactive Elections
- plr-202420005 Retroactive Elections
- plr-202420004 Retroactive Elections
- plr-202420003 Retroactive Elections
- plr-202420002 Retroactive Elections
- plr-202420001 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202419016 Assets for Control of Transferee (Type "D")
- plr-202419015 Section 168; MACRS
- plr-202419014 Extension of Time for Making Certain Elections
- plr-202419013 Extension of Time for Making Certain Elections
- plr-202419012 Inadvertent Terminations
- plr-202419011 Inadvertent Terminations
- plr-202419010 Extension of Time for Making Certain Elections
- plr-202419009 Income Requirements
- plr-202419008 Income Requirements
- plr-202419007 Income Requirements
- plr-202419006 Income Requirements
- plr-202419005 Income Requirements
- plr-202419004 Income Requirements
- plr-202419003 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202419002 Extension of Time for Making Certain Elections
- plr-202419001 Retroactive Elections
- plr-202418015 Grants to Individuals
- plr-202418013 Section 528 Election to be Treated as Homeowner Association
- plr-202418012 Extension of Time for Making Certain Elections
- plr-202418011 Extension of Time for Making Certain Elections
- plr-202418010 Special Rules for Capital Gains Invested in Opportunity Zones
- plr-202418009 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202418008 Inadvertent Terminations
- plr-202418007 Extension of Time for Making Certain Elections
- plr-202418006 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202418005 Extension of Time for Making Certain Elections
- plr-202418004 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202418003 Inadvertent Terminations
- plr-202418002 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202418001 50-Percent Exclusion for Gain from Certain Small Business Stocks
- plr-202417012 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202417011 Special Rules for Capital Gains Invested in Opportunity Zones
- plr-202417010 Qualified Pension, Profit-Sharing, and Stock Bonus Plan
- plr-202417009 Length of Service Award Plans
- plr-202417008 Includible Corporation v. Not an Includible Corporation
- plr-202417007 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202417006 Intercompany Transactions
- plr-202417005 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202417004 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202417003 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202417002 Normalization Rules
- plr-202417001 Extension of Time for Making Certain Elections
- plr-202416013 Section 42; Low-Income Housing Credit
- plr-202416012 Property Held For Productive Use or Investment
- plr-202416011 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202416010 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202416009 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations
- plr-202416008 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202416007 Extension of Time for Making Certain Elections
- plr-202416006 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202416005 Inadvertent Terminations
- plr-202416004 Inadvertent Terminations
- plr-202416003 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202416002 Qualified Assignment
- plr-202416001 Qualified Assignment
- plr-202415004 Mixed Straddle Account
- plr-202415003 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable)
- plr-202415002 Late Elections
- plr-202415001 Rents From Real Property
- plr-202414009 Homeowners Association
- plr-202414004 Extension of Time for Making Certain Elections
- plr-202414003 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202414002 Other
- plr-202414001 Inadvertent Terminations
- plr-202413011 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202413010 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202413009 Income of States, Municipalities, etc.
- plr-202413008 Definitions
- plr-202413007 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202413006 Inadvertent Terminations
- plr-202413005 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202413004 Rents From Real Property
- plr-202413003 Revised Schedules
- plr-202413002 Retroactive Elections
- plr-202413001 Retroactive Elections
- plr-202412009 Business Enterprise Continuity
- plr-202412008 Extension of Time for Making Certain Elections
- plr-202412007 Extension of Time for Making Certain Elections
- plr-202412006 Extension of Time for Making Certain Elections
- plr-202412005 Extension of Time for Making Certain Elections
- plr-202412004 Inadvertent Terminations
- plr-202412003 Retroactive Elections
- plr-202412002 Retroactive Elections
- plr-202412001 Retroactive Elections
- plr-202411011 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202411010 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202411009 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202411008 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202411007 Extension of Time for Making Certain Elections
- plr-202411006 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202411005 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202411004 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202411003 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202411002 Election
- plr-202411001 Inadvertent Terminations
- plr-202410015 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202410014 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202410013 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202410012 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202410011 Other
- plr-202410010 Section 168; MACRS
- plr-202410009 Extension of Time for Making Certain Elections
- plr-202410008 Extension of Time for Making Certain Elections
- plr-202410007 Extension of Time for Making Certain Elections
- plr-202410006 Extension of Time for Making Certain Elections
- plr-202410005 Income Requirements
- plr-202410004 Extension of Time for Making Certain Elections
- plr-202410003 Extension of Time for Making Certain Elections
- plr-202410002 Inadvertent Terminations
- plr-202410001 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202409015 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under 6018(a))
- plr-202409014 Section 42; Low-Income Housing Credit
- plr-202409013 General Exclusions From Gross Income
- plr-202409012 General Exclusions From Gross Income
- plr-202409011 General Exclusions From Gross Income
- plr-202409010 General Exclusions From Gross Income
- plr-202409009 General Exclusions From Gross Income
- plr-202409008 Extension of Time for Making Certain Elections
- plr-202409007 Extension of Time for Making Certain Elections
- plr-202409006 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202409005 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202409004 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202409003 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202409002 Income Requirements
- plr-202409001 Extension of Time for Making Certain Elections
- plr-202408007 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202408006 Reelection
- plr-202408005 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202408004 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202408003 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202408002 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
- plr-202408001 Inadvertent Terminations
- plr-202407005 Inadvertent Terminations
- plr-202407004 Extension of Time for Making Certain Elections
- plr-202407003 Extension of Time for Making Certain Elections
- plr-202407002 Extension of Time for Making Certain Elections
- plr-202407001 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202406018 Minimum funding standards for single-employer defined benefit pension plans
- plr-202406014 Section 501(c)(3) Organizations
- plr-202406013 Disproportionate Distributions
- plr-202406012 Disproportionate Distributions
- plr-202406011 Disproportionate Distributions
- plr-202406010 Disproportionate Distributions
- plr-202406009 Disproportionate Distributions
- plr-202406008 Disproportionate Distributions
- plr-202406007 Disproportionate Distributions
- plr-202406006 Disproportionate Distributions
- plr-202406005 Disproportionate Distributions
- plr-202406004 Section 1502; Election to File Consolidated Return
- plr-202406003 Extension of Time for Making Certain Elections
- plr-202406002 Disproportionate Distributions
- plr-202406001 Disproportionate Distributions
- plr-202405013 Religious, Charitable, etc., Institutions and Community Chest
- plr-202405006 "Exclusively" Test
- plr-202405004 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202405003 Inadvertent Terminations
- plr-202405002 Estates or Trusts
- plr-202405001 Definition of Real Estate Investment Trust
- plr-202404007 Religious, Charitable, etc., Institutions and Community Chest
- plr-202404005 Assets for Control of Transferee (Type "D")
- plr-202404004 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202404003 Rollover Contributions
- plr-202404002 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202404001 Special Rules for Capital Gains Invested in Opportunity Zones
- plr-202403012 Revocability of Election
- plr-202403011 Extension of Time for Making Certain Elections
- plr-202403010 Other
- plr-202403009 Extension of Time for Making Certain Elections
- plr-202403008 Extension of Time for Making Certain Elections
- plr-202403007 Other
- plr-202403006 Accounting Methods
- plr-202403005 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202403004 Income Accruing to the State
- plr-202403003 Extension of Time for Making Certain Elections
- plr-202403002 Inadvertent Terminations
- plr-202403001 Inadvertent Terminations
- plr-202402009 Extension of Time for Making Certain Elections
- plr-202402008 Liquidating Trusts
- plr-202402007 Revocability of Election
- plr-202402006 Other
- plr-202402005 Special Rules for Capital Gains Invested in Opportunity Zones
- plr-202402004 Extension of Time for Making Certain Elections
- plr-202402003 Normalization Rules
- plr-202402002 Definition of Real Estate Investment Trust
- plr-202402001 Extension of Time for Making Certain Elections
- plr-202401017 Special Rules for Capital Gains Invested in Opportunity Zones
- plr-202401016 Extension of Time for Making Certain Elections
- plr-202401015 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
- plr-202401014 Extension of Time for Making Certain Elections
- plr-202401013 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202401012 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202401011 Definition of Real Estate Investment Trust
- plr-202401010 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202401009 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202401008 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202401007 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202401006 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202401005 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202401004 Inadvertent Terminations
- plr-202401003 Late Elections
- plr-202401002 Extension of Time for Making Certain Elections
- plr-202401001 Extension of Time for Making Certain Elections
2023
- plr-202352017 Inadvertent Terminations
- plr-202352016 Extension of Time for Making Certain Elections
- plr-202352015 Other
- plr-202352014 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202352013 Extension of Time for Making Certain Elections
- plr-202352012 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
- plr-202352011 Gross Income v. Not Gross Income
- plr-202352010 Gross Income v. Not Gross Income
- plr-202352009 50-Percent Exclusion for Gain from Certain Small Business Stocks
- plr-202352008 Extension of Time for Making Certain Elections
- plr-202352007 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202352006 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202352005 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202352004 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202352003 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202352002 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202352001 Inadvertent Terminations
- plr-202351011 Section 59(e)
- plr-202351010 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202351009 Assets for Control of Transferee (Type "D")
- plr-202351008 Other
- plr-202351007 Assets for Control of Transferee (Type "D")
- plr-202351006 Extension of Time for Making Certain Elections
- plr-202351005 Extension of Time for Making Certain Elections
- plr-202351004 Extension of Time for Making Certain Elections
- plr-202351003 Extension of Time for Making Certain Elections
- plr-202351002 Election by Small Business Corporation
- plr-202351001 Special Rules for Capital Gains Invested in Opportunity Zones
- plr-202350015 Retroactive Elections
- plr-202350014 Not Able to Identify Under Present List
- plr-202350013 Section 42; Low-Income Housing Credit
- plr-202350012 Section 446
- plr-202350011 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202350010 Assets for Control of Transferee (Type "D")
- plr-202350009 Net CFC Tested Income
- plr-202350008 Other
- plr-202350007 Accounting Methods
- plr-202350006 Special Rules for Capital Gains Invested in Opportunity Zones
- plr-202350005 Section 168; MACRS
- plr-202350004 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202350003 Extension of Time for Making Certain Elections
- plr-202350002 Extension of Time for Making Certain Elections
- plr-202350001 Normalization Rules
- plr-202349012 Extension of Time for Making Certain Elections
- plr-202349011 Other
- plr-202349010 Designation of Opportunity Zones
- plr-202349009 Assets for Control of Transferee (Type "D")
- plr-202349008 Election
- plr-202349007 Extension of Time for Making Certain Elections
- plr-202349006 Inadvertent Terminations
- plr-202349005 Inadvertent Terminations
- plr-202349004 Inadvertent Terminations
- plr-202349003 Extension of Time for Making Certain Elections
- plr-202349002 Extension of Time for Making Certain Elections
- plr-202349001 Extension of Time for Making Certain Elections
- plr-202348010 Section 168; MACRS
- plr-202348009 Rollover Contributions
- plr-202348008 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202348007 Accounting Methods
- plr-202348006 Inadvertent Terminations
- plr-202348005 Exceptions
- plr-202348004 Extension of Time for Making Certain Elections
- plr-202348003 Late Elections
- plr-202348002 Extension of Time for Making Certain Elections
- plr-202348001 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202347015 Extension of Time for Making Certain Elections
- plr-202347014 Extension of Time for Making Certain Elections
- plr-202347013 Extension of Time for Making Certain Elections
- plr-202347012 Other
- plr-202347011 Distribution of Stock and Securities of a Controlled Corporation
- plr-202347010 Election
- plr-202347009 Consolidated Investment Credit
- plr-202347008 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202347007 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202347006 Inadvertent Terminations
- plr-202347005 Inadvertent Terminations
- plr-202347004 Spin-Off
- plr-202347003 Election
- plr-202347002 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt)
- plr-202347001 Fixed Investment Trusts
- plr-202346008 Income Requirements
- plr-202346007 Section 42; Low-Income Housing Credit
- plr-202346006 Extension of Time for Making Certain Elections
- plr-202346005 Section 168; MACRS
- plr-202346004 Extension of Time for Making Certain Elections
- plr-202346003 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202346001 Special Rules for Capital Gains Invested in Opportunity Zones
- plr-202345009 Other
- plr-202345008 Assets for Control of Transferee (Type "D")
- plr-202345007 Extension of Time for Making Certain Elections
- plr-202345006 Inadvertent Terminations
- plr-202345005 Extension of Time for Making Certain Elections
- plr-202345004 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202345003 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202345002 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202345001 Inadvertent Terminations
- plr-202344015 Time For Making Election
- plr-202344014 Section 59(e)
- plr-202344013 Assets for Control of Transferee (Type "D")
- plr-202344012 Extension of Time for Making Certain Elections
- plr-202344011 Mixed Straddles
- plr-202344010 Limitations on Benefits and Contributions Under Qualified Plans
- plr-202344009 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202344008 Extension of Time for Making Certain Elections
- plr-202344007 Definition of Real Estate Investment Trust
- plr-202344006 Extension of Time for Making Certain Elections
- plr-202344005 Inadvertent Terminations
- plr-202344004 Inadvertent Terminations
- plr-202344003 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202344002 Inadvertent Terminations
- plr-202344001 Extension of Time for Making Certain Elections
- plr-202343038 Leases or Sales of Club Property
- plr-202343036 Partnerships v. Associations
- plr-202343035 Partnerships v. Associations
- plr-202343034 Partnerships v. Associations
- plr-202343033 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202343032 Section 1502; Election to File Consolidated Return
- plr-202343031 Section 42; Low-Income Housing Credit
- plr-202343030 Extension of Time for Making Certain Elections
- plr-202343029 Extension of Time for Making Certain Elections
- plr-202343028 Inversions
- plr-202343027 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202343026 Extension of Time for Making Certain Elections
- plr-202343025 Assets for Control of Transferee (Type "D")
- plr-202343024 Election After Termination
- plr-202343023 Extension of Time for Making Certain Elections
- plr-202343022 Inadvertent Terminations
- plr-202343021 Tax On Generation Skipping Transfers
- plr-202343020 Tax On Generation Skipping Transfers
- plr-202343019 Tax On Generation Skipping Transfers
- plr-202343018 Tax On Generation Skipping Transfers
- plr-202343017 Tax On Generation Skipping Transfers
- plr-202343016 Tax On Generation Skipping Transfers
- plr-202343015 Tax On Generation Skipping Transfers
- plr-202343014 Tax On Generation Skipping Transfers
- plr-202343013 Tax On Generation Skipping Transfers
- plr-202343012 Tax On Generation Skipping Transfers
- plr-202343011 Tax On Generation Skipping Transfers
- plr-202343010 Tax On Generation Skipping Transfers
- plr-202343009 Tax On Generation Skipping Transfers
- plr-202343008 Tax On Generation Skipping Transfers
- plr-202343007 Tax On Generation Skipping Transfers
- plr-202343006 Tax On Generation Skipping Transfers
- plr-202343005 Tax On Generation Skipping Transfers
- plr-202343004 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202343003 Disposition of Investment in United States Real Property
- plr-202343002 Extension of Time for Making Certain Elections
- plr-202343001 Extension of Time for Making Certain Elections
- plr-202342015 50-Percent Exclusion for Gain from Certain Small Business Stocks
- plr-202342014 50-Percent Exclusion for Gain from Certain Small Business Stocks
- plr-202342013 50-Percent Exclusion for Gain from Certain Small Business Stocks
- plr-202342012 Other
- plr-202342011 Extension of Time for Making Certain Elections
- plr-202342010 Section 59(e)
- plr-202342009 Taxes on Failure to Distribute Income
- plr-202342008 Extension of Time for Making Certain Elections
- plr-202342007 Other
- plr-202342006 Other
- plr-202342005 Extension of Time for Making Certain Elections
- plr-202342004 Extension of Time for Making Certain Elections
- plr-202342003 Extension of Time for Making Certain Elections
- plr-202342002 Permitted Holdings
- plr-202342001 Inadvertent Terminations
- plr-202341010 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202341009 Designation of Opportunity Zones
- plr-202341008 Extension of Time for Making Certain Elections
- plr-202341007 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202341006 Extension of Time for Making Certain Elections
- plr-202341005 Extension of Time for Making Certain Elections
- plr-202341004 Extension of Time for Making Certain Elections
- plr-202341003 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
- plr-202341002 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
- plr-202341001 Extension of Time for Making Certain Elections
- plr-202340017 Other
- plr-202340016 Extension of Time for Making Certain Elections
- plr-202340015 Assets for Control of Transferee (Type "D")
- plr-202340014 Special Rules for Capital Gains Invested in Opportunity Zones
- plr-202340013 Special Rules for Capital Gains Invested in Opportunity Zones
- plr-202340012 Extension of Time for Making Certain Elections
- plr-202340011 Inadvertent Terminations
- plr-202340010 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202340009 Inadvertent Terminations
- plr-202340008 Inadvertent Terminations
- plr-202340007 Treatment of Certain Foreign Currency Transactions
- plr-202340006 Section 168; MACRS
- plr-202340005 Inadvertent Terminations
- plr-202340004 Section 168; MACRS
- plr-202340003 Exemption from Tax on Certain Interest and Dividends
- plr-202340002 Inadvertent Terminations
- plr-202340001 Nontaxable Uses
- plr-202339010 Extension of Time for Making Certain Elections
- plr-202339009 Change in Identity, etc. (Type "F")
- plr-202339008 Disposition of Certain Life Estates
- plr-202339007 Assets for Control of Transferee (Type "D")
- plr-202339006 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202339005 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202339004 Extension of Time for Making Certain Elections
- plr-202339003 Extension of Time for Making Certain Elections
- plr-202339002 Certain Publicly Traded Partnerships Treated as Corporations
- plr-202339001 Special Rules for Capital Gains Invested in Opportunity Zones
- plr-202338026 Religious, Charitable, etc., Institutions and Community Chest
- plr-202338025 Religious, Charitable, etc., Institutions and Community Chest
- plr-202338024 Religious, Charitable, etc., Institutions and Community Chest
- plr-202338023 Religious, Charitable, etc., Institutions and Community Chest
- plr-202338022 Religious, Charitable, etc., Institutions and Community Chest
- plr-202338021 Religious, Charitable, etc., Institutions and Community Chest
- plr-202338020 Religious, Charitable, etc., Institutions and Community Chest
- plr-202338019 Religious, Charitable, etc., Institutions and Community Chest
- plr-202338018 Religious, Charitable, etc., Institutions and Community Chest
- plr-202338017 Religious, Charitable, etc., Institutions and Community Chest
- plr-202338016 Religious, Charitable, etc., Institutions and Community Chest
- plr-202338015 Religious, Charitable, etc., Institutions and Community Chest
- plr-202338014 Religious, Charitable, etc., Institutions and Community Chest
- plr-202338013 Religious, Charitable, etc., Institutions and Community Chest
- plr-202338012 Religious, Charitable, etc., Institutions and Community Chest
- plr-202338011 Religious, Charitable, etc., Institutions and Community Chest
- plr-202338010 Religious, Charitable, etc., Institutions and Community Chest
- plr-202338009 Religious, Charitable, etc., Institutions and Community Chest
- plr-202338008 Religious, Charitable, etc., Institutions and Community Chest
- plr-202338007 Religious, Charitable, etc., Institutions and Community Chest
- plr-202338006 Extension of Time For Filing Return
- plr-202338005 Other
- plr-202338004 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202338003 Section 168; MACRS
- plr-202338002 Extension of Time for Making Certain Elections
- plr-202338001 Extension of Time for Making Certain Elections
- plr-202337009 Taxation of Designated Settlement Funds
- plr-202337008 Section 1502; Election to File Consolidated Return
- plr-202337007 Modifications of debt instruments
- plr-202337006 Extension of Time for Making Certain Elections
- plr-202337005 Section 168; MACRS
- plr-202337004 Net CFC Tested Income
- plr-202337003 Extension of Time for Making Certain Elections
- plr-202337002 Extension of Time for Making Certain Elections
- plr-202337001 Inadvertent Terminations
- plr-202336034 Grants to Individuals
- plr-202336033 Grants to Individuals
- plr-202336032 Grants to Individuals
- plr-202336031 Religious, Charitable, etc., Institutions and Community Chest
- plr-202336030 Organizational and Operational Tests
- plr-202336029 PLR 202336029
- plr-202336028 Community
- plr-202336027 Religious, Charitable, etc., Institutions and Community Chest
- plr-202336026 Religious, Charitable, etc., Institutions and Community Chest
- plr-202336025 Religious, Charitable, etc., Institutions and Community Chest
- plr-202336024 Religious, Charitable, etc., Institutions and Community Chest
- plr-202336023 Religious, Charitable, etc., Institutions and Community Chest
- plr-202336022 Religious, Charitable, etc., Institutions and Community Chest
- plr-202336021 Religious, Charitable, etc., Institutions and Community Chest
- plr-202336020 Religious, Charitable, etc., Institutions and Community Chest
- plr-202336019 Religious, Charitable, etc., Institutions and Community Chest
- plr-202336018 Religious, Charitable, etc., Institutions and Community Chest
- plr-202336017 Religious, Charitable, etc., Institutions and Community Chest
- plr-202336016 Religious, Charitable, etc., Institutions and Community Chest
- plr-202336015 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202336014 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202336013 Extension of Time for Making Certain Elections
- plr-202336012 Extension of Time for Making Certain Elections
- plr-202336011 Extension of Time for Making Certain Elections
- plr-202336010 Extension of Time for Making Certain Elections
- plr-202336009 Extension of Time for Making Certain Elections
- plr-202336008 Extension of Time for Making Certain Elections
- plr-202336007 Extension of Time for Making Certain Elections
- plr-202336006 Other
- plr-202336005 Other
- plr-202336004 Other
- plr-202336003 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202336002 Reelection
- plr-202336001 Extension of Time for Making Certain Elections
- plr-202335019 Organizational and Operational Tests ADMINISTRATION: Authority of officers of Internal Revenue
- plr-202335018 Grants to Individuals
- plr-202335017 Grants to Individuals
- plr-202335016 Grants to Individuals
- plr-202335015 Corporations
- plr-202335013 Extension of Time for Making Certain Elections
- plr-202335012 Special Rules for Capital Gains Invested in Opportunity Zones
- plr-202335011 Extension of Time for Making Certain Elections
- plr-202335010 Extension of Time for Making Certain Elections
- plr-202335009 Extension of Time for Making Certain Elections
- plr-202335008 Extension of Time for Making Certain Elections
- plr-202335007 Extension of Time for Making Certain Elections
- plr-202335006 Extension of Time for Making Certain Elections
- plr-202335005 Income Requirements
- plr-202335004 Income Requirements
- plr-202335003 Section 1502; Election to File Consolidated Return
- plr-202335002 Exchange of Property Held for Productive Use or Investment
- plr-202335001 Global Intangible Low-Taxed Income Included in Gross Income of United States Shareholders
- plr-202334021 Grants to Individuals
- plr-202334020 Grants to Individuals
- plr-202334019 Grants to Individuals
- plr-202334018 Religious, Charitable, etc., Institutions and Community Chest
- plr-202334017 Religious, Charitable, etc., Institutions and Community Chest
- plr-202334016 Religious, Charitable, etc., Institutions and Community Chest
- plr-202334015 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202334014 Change in Identity, etc. (Type "F")
- plr-202334013 Extension of Time for Making Certain Elections
- plr-202334012 Extension of Time for Making Certain Elections
- plr-202334011 Extension of Time for Making Certain Elections
- plr-202334010 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202334009 Extension of Time for Making Certain Elections
- plr-202334008 Extension of Time for Making Certain Elections
- plr-202334007 Income Requirements
- plr-202334006 Retroactive Elections
- plr-202334005 Section 338(g); Election Under Section 1.338-1T(c)(1)
- plr-202334004 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202334003 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202334002 Income Accruing to the State
- plr-202334001 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202333008 Set-Asides
- plr-202333007 Grants to Individuals
- plr-202333006 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade
- plr-202333005 Civic Leagues and Social Welfare Groups (See Also 0501.03-25)
- plr-202333004 Religious, Charitable, etc., Institutions and Community Chest
- plr-202333003 Private v. Public Interest Served
- plr-202333002 Section 1502; Election to File Consolidated Return
- plr-202332024 Grants to Individuals
- plr-202332023 Grants to Individuals
- plr-202332022 Grants to Individuals
- plr-202332021 Grants to Individuals
- plr-202332020 Grants to Individuals
- plr-202332019 Grants to Individuals
- plr-202332018 Organizational and Operational Tests
- plr-202332017 Fraternal Beneficiary Societies (See Also 0501.03-09)
- plr-202332016 Private v. Public Interest Served
- plr-202332015 Organizational and Operational Tests
- plr-202332014 Business Activities
- plr-202332013 Other
- plr-202332012 Extension of Time for Making Certain Elections
- plr-202332011 Recipients of Income in Respect of Decedents
- plr-202332010 Section 663; Special Rules Applicable to Sections 661 and 662
- plr-202332009 Extension of Time for Making Certain Elections
- plr-202332008 Extension of Time for Making Certain Elections
- plr-202332007 Extension of Time for Making Certain Elections
- plr-202332006 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202332005 Definitions
- plr-202332004 Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year
- plr-202332003 Section 338(g); Election Under Section 1.338-1T(c)(1)
- plr-202332002 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202332001 Assets for Control of Transferee (Type "D")
- plr-202331009 Grants to Individuals
- plr-202331008 Grants to Individuals
- plr-202331007 Set-Asides
- plr-202331006 PLR 202331006
- plr-202331005 Grants to Individuals
- plr-202331004 Unrelated v. Not Unrelated Trade or Business
- plr-202331003 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt)
- plr-202331002 Extension of Time for Making Certain Elections
- plr-202331001 Section 1502; Election to File Consolidated Return
- plr-202330011 Grants to Individuals
- plr-202330010 Grants to Individuals
- plr-202330009 Election After Termination
- plr-202330008 Section 168; MACRS
- plr-202330007 Extension of Time for Making Certain Elections
- plr-202330006 Gross Income v. Not Gross Income
- plr-202330005 Retroactive Elections
- plr-202330004 Other
- plr-202330003 Section 1502; Election to File Consolidated Return
- plr-202330002 Assets for Control of Transferee (Type "D")
- plr-202330001 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202329012 Grants to Individuals
- plr-202329011 Minimum Funding Standards for Multiemployer Plans
- plr-202329010 Grants to Individuals
- plr-202329009 Grants to Individuals
- plr-202329008 Extension of Time for Making Certain Elections
- plr-202329007 Section 168; MACRS
- plr-202329006 Accounting Methods
- plr-202329005 Extension of Time for Making Certain Elections
- plr-202329004 Extension of Time for Making Certain Elections
- plr-202329003 Designation of Opportunity Zones
- plr-202329002 Inadvertent Terminations
- plr-202329001 Extension of Time for Making Certain Elections
- plr-202328023 Grants to Individuals
- plr-202328022 Grants to Individuals
- plr-202328021 Public Recreation Facilities and Athletic Organizations
- plr-202328020 Section 442; Accounting Periods
- plr-202328019 Insurance Company Taxable Income
- plr-202328018 Excise Taxes on Excess Business Holdings
- plr-202328017 Section 168; MACRS
- plr-202328016 Section 168; MACRS
- plr-202328015 Section 168; MACRS
- plr-202328014 Section 168; MACRS
- plr-202328013 Section 168; MACRS
- plr-202328012 Section 168; MACRS
- plr-202328011 Section 168; MACRS
- plr-202328010 Section 168; MACRS
- plr-202328009 Section 168; MACRS
- plr-202328008 Section 168; MACRS
- plr-202328007 Section 168; MACRS
- plr-202328006 Extension of Time for Making Certain Elections
- plr-202328005 Returns Regarding Liquidation, Dissolution, Termination, or Contraction
- plr-202328004 Returns Regarding Liquidation, Dissolution, Termination, or Contraction
- plr-202328003 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202328002 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202328001 Section 1502; Election to File Consolidated Return
- plr-202327021 Grants to Individuals
- plr-202327020 Religious, Charitable, etc., Institutions and Community Chest
- plr-202327019 Private v. Public Interest Served
- plr-202327018 Religious, Charitable, etc., Institutions and Community Chest
- plr-202327017 Social Clubs
- plr-202327016 Social Clubs
- plr-202327013 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202327012 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202327011 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202327010 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202327009 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202327008 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202327007 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202327006 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202327005 Extension of Time for Making Certain Elections
- plr-202327004 Registration-required Obligations
- plr-202327003 Registration-required Obligations
- plr-202327002 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202327001 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202326025 Grants to Individuals
- plr-202326024 Grants to Individuals
- plr-202326023 Grants to Individuals
- plr-202326022 Corporations
- plr-202326021 Social Clubs
- plr-202326020 Religious, Charitable, etc., Institutions and Community Chest
- plr-202326017 Section 1502; Election to File Consolidated Return
- plr-202326016 Extension of Time for Making Certain Elections
- plr-202326015 Section 1502; Election to File Consolidated Return
- plr-202326014 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202326013 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202326012 Extension of Time for Making Certain Elections
- plr-202326011 Extension of Time for Making Certain Elections
- plr-202326010 Definitions; Special Rules
- plr-202326009 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202326008 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt)
- plr-202326007 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202326006 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202326005 Extension of Time for Making Certain Elections
- plr-202326004 Inadvertent Terminations
- plr-202326003 Definitions
- plr-202326002 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202326001 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202325011 Grants to Individuals
- plr-202325010 Religious, Charitable, etc., Institutions and Community Chest
- plr-202325009 Religious, Charitable, etc., Institutions and Community Chest
- plr-202325008 Religious, Charitable, etc., Institutions and Community Chest
- plr-202325006 Extension of Time for Making Certain Elections
- plr-202325005 Special Rules for Capital Gains Invested in Opportunity Zones
- plr-202325004 Inadvertent Terminations
- plr-202325003 Accounting Methods
- plr-202325002 Extension of Time for Making Certain Elections
- plr-202325001 Extension of Time for Making Certain Elections
- plr-202324013 Grants to Individuals
- plr-202324012 "Exclusively" Test
- plr-202324011 Organizational and Operational Tests
- plr-202324010 Section 338(g); Election Under Section 1.338-1T(c)(1)
- plr-202324009 Section 338(g); Election Under Section 1.338-1T(c)(1)
- plr-202324008 Extension of Time for Making Certain Elections
- plr-202324007 Other
- plr-202324006 Extension of Time for Making Certain Elections
- plr-202324005 Designation of Opportunity Zones
- plr-202324004 Other
- plr-202324003 Extension of Time for Making Certain Elections
- plr-202324002 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202324001 Extension of Time for Making Certain Elections
- plr-202323017 Grants to Individuals
- plr-202323016 Grants to Individuals
- plr-202323015 Grants to Individuals
- plr-202323014 Social Clubs
- plr-202323013 Homeowners Association
- plr-202323012 Social Clubs
- plr-202323011 Organizational and Operational Tests
- plr-202323010 Religious, Charitable, etc., Institutions and Community Chest
- plr-202323009 Social Clubs
- plr-202323008 Inadvertent Terminations
- plr-202323007 Extension of Time for Making Certain Elections
- plr-202323004 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable)
- plr-202323003 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202323002 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202323001 Section 168; MACRS
- plr-202322020 Grants to Individuals
- plr-202322019 Educational Organizations
- plr-202322018 Inadvertent Terminations
- plr-202322017 Election
- plr-202322016 Other
- plr-202322015 Distribution of Stock and Securities of a Controlled Corporation
- plr-202322014 Rollover Contributions
- plr-202322013 Rollover Contributions
- plr-202322012 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202322011 Inadvertent Terminations
- plr-202322010 Inadvertent Terminations
- plr-202322009 Inadvertent Terminations
- plr-202322008 Extension of Time for Making Certain Elections
- plr-202322007 Extension of Time for Making Certain Elections
- plr-202322006 Assets for Control of Transferee (Type "D")
- plr-202322005 Inclusion of Amounts in Gross Income of Beneficiaries of Estates and Trusts Accumulating Income or Distributing Corpus
- plr-202322004 Inadvertent Terminations
- plr-202322003 Other
- plr-202322002 Section 168; MACRS
- plr-202322001 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202321018 Grants to Individuals
- plr-202321017 Set-Asides
- plr-202321016 "Exclusively" Test
- plr-202321015 Homeowners Association
- plr-202321014 Social Clubs
- plr-202321013 Religious, Charitable, etc., Institutions and Community Chest
- plr-202321012 Religious, Charitable, etc., Institutions and Community Chest
- plr-202321011 Religious, Charitable, etc., Institutions and Community Chest
- plr-202321010 Religious, Charitable, etc., Institutions and Community Chest
- plr-202321009 Religious, Charitable, etc., Institutions and Community Chest
- plr-202321008 Religious, Charitable, etc., Institutions and Community Chest
- plr-202321007 Religious, Charitable, etc., Institutions and Community Chest
- plr-202321006 Religious, Charitable, etc., Institutions and Community Chest
- plr-202321005 Religious, Charitable, etc., Institutions and Community Chest
- plr-202321004 Extension of Time for Making Certain Elections
- plr-202321003 Extension of Time for Making Certain Elections
- plr-202321002 Inadvertent Terminations
- plr-202321001 Section 442; Accounting Periods
- plr-202320005 Other
- plr-202320004 Other
- plr-202320003 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202320002 Section 442; Accounting Periods
- plr-202320001 R and D Expenditures
- plr-202319025 Religious, Charitable, etc., Institutions and Community Chest
- plr-202319024 Social Clubs
- plr-202319023 Civic Leagues and Social Welfare Groups (See Also 0501.03-25)
- plr-202319022 Profit v. Not for Profit
- plr-202319021 Domestic Fraternal Societies, Orders, and Associations
- plr-202319020 Religious, Charitable, etc., Institutions and Community Chest
- plr-202319019 Social Clubs
- plr-202319018 Religious, Charitable, etc., Institutions and Community Chest
- plr-202319017 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade
- plr-202319016 Religious, Charitable, etc., Institutions and Community Chest
- plr-202319014 Other
- plr-202319013 50-Percent Exclusion for Gain from Certain Small Business Stocks
- plr-202319012 Inadvertent Terminations
- plr-202319011 Section 442; Accounting Periods
- plr-202319010 Installment Method (Available v. Not Available)
- plr-202319009 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities
- plr-202319008 Inadvertent Terminations
- plr-202319007 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202319006 Extension of Time for Making Certain Elections
- plr-202319005 Inadvertent Terminations
- plr-202319004 Inadvertent Terminations
- plr-202319003 Inadvertent Terminations
- plr-202319002 R and D Expenditures
- plr-202319001 Retroactive Elections
- plr-202318023 Social Clubs
- plr-202318022 Social Clubs
- plr-202318021 Business Activities
- plr-202318020 Private v. Public Interest Served
- plr-202318019 Religious, Charitable, etc., Institutions and Community Chest
- plr-202318018 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202318017 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202318016 Section 1502; Election to File Consolidated Return
- plr-202318015 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202318014 Gross Income v. Not Gross Income
- plr-202318013 Gross Income v. Not Gross Income
- plr-202318012 Gross Income v. Not Gross Income
- plr-202318011 Gross Income v. Not Gross Income
- plr-202318010 Gross Income v. Not Gross Income
- plr-202318009 Extension of Time for Making Certain Elections
- plr-202318008 Gross Income v. Not Gross Income
- plr-202318007 Extension of Time for Making Certain Elections
- plr-202318006 Extension of Time for Making Certain Elections
- plr-202318005 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202318004 Property Similar or Related in Service or Use
- plr-202318003 Special Rules for Capital Gains Invested in Opportunity Zones
- plr-202318002 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202318001 Governmental Benefits and Subsidies
- plr-202317025 Religious, Charitable, etc., Institutions and Community Chest
- plr-202317024 Religious, Charitable, etc., Institutions and Community Chest
- plr-202317023 Social Clubs
- plr-202317022 Religious, Charitable, etc., Institutions and Community Chest
- plr-202317021 Civic Leagues and Social Welfare Groups (See Also 0501.03-25)
- plr-202317019 Section 1502; Election to File Consolidated Return
- plr-202317018 Rents From Real Property
- plr-202317017 Rents From Real Property
- plr-202317016 Election
- plr-202317015 Inadvertent Terminations
- plr-202317014 Inadvertent Terminations
- plr-202317013 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202317012 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202317011 Gross Income v. Not Gross Income
- plr-202317010 Gross Income v. Not Gross Income
- plr-202317009 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202317008 Extension of Time for Making Certain Elections
- plr-202317007 Section 168; MACRS
- plr-202317006 Extension of Time for Making Certain Elections
- plr-202317005 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202317004 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202317003 Inadvertent Terminations
- plr-202317002 Inadvertent Terminations
- plr-202317001 Gross Income v. Not Gross Income
- plr-202316012 Domestic Fraternal Societies, Orders, and Associations
- plr-202316011 "Action" Organizations
- plr-202316010 Organizational and Operational Tests
- plr-202316009 Corporations
- plr-202316007 Other
- plr-202316006 Extension of Time for Making Certain Elections
- plr-202316005 Net CFC Tested Income
- plr-202316004 Accounting Methods
- plr-202316003 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202316002 Inadvertent Terminations
- plr-202316001 Extension of Time for Making Certain Elections
- plr-202315012 "Exclusively" Test
- plr-202315011 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt)
- plr-202315009 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202315008 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T
- plr-202315007 Modified Accelerated Cost Recovery System
- plr-202315006 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202315005 Inadvertent Terminations
- plr-202315004 Inadvertent Terminations
- plr-202315003 Inadvertent Terminations
- plr-202315002 Inadvertent Terminations
- plr-202315001 Inadvertent Terminations
- plr-202314016 Organizational and Operational Tests
- plr-202314015 Section 442; Accounting Periods
- plr-202314014 Other
- plr-202314013 Election
- plr-202314012 Extension of Time for Making Certain Elections
- plr-202314011 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202314010 Extension of Time for Making Certain Elections
- plr-202314009 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202314008 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
- plr-202314007 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
- plr-202314006 Special Rules for Capital Gains Invested in Opportunity Zones
- plr-202314005 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202314004 Section 442; Accounting Periods
- plr-202314003 Extension of Time for Making Certain Elections
- plr-202314002 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202314001 Election
- plr-202313012 Grants to Individuals
- plr-202313011 Grants to Individuals
- plr-202313010 Publicly Supported Organizations
- plr-202313009 "Exclusively" Test
- plr-202313008 Extension of Time for Making Certain Elections
- plr-202313007 Net CFC Tested Income
- plr-202313006 Gross Income v. Not Gross Income
- plr-202313005 Extension of Time for Making Certain Elections
- plr-202313004 Extension of Time for Making Certain Elections
- plr-202313003 Definitions
- plr-202313002 Extension of Time for Making Certain Elections
- plr-202313001 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202311009 Grants to Individuals
- plr-202311008 Grants to Individuals
- plr-202311007 Business Activities
- plr-202311006 Religious, Charitable, etc., Institutions and Community Chest
- plr-202311005 Assets for Control of Transferee (Type "D")
- plr-202311004 Extension of Time for Making Certain Elections
- plr-202311003 Extension of Time for Making Certain Elections
- plr-202311002 Extension of Time for Making Certain Elections
- plr-202311001 Medical Care
- plr-202310014 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns)
- plr-202310013 Private v. Public Interest Served
- plr-202310012 Social Clubs
- plr-202310011 Organizational and Operational Tests
- plr-202310010 Extension of Time for Making Certain Elections
- plr-202310009 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202310008 Inadvertent Terminations
- plr-202310007 Assets for Control of Transferee (Type "D")
- plr-202310006 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202310004 Extension of Time for Making Certain Elections
- plr-202310003 Inadvertent Terminations
- plr-202310002 Special Rules for Capital Gains Invested in Opportunity Zones
- plr-202310001 Inadvertent Terminations
- plr-202309021 Publicly Supported Organizations
- plr-202309020 Grants to Individuals
- plr-202309019 Grants to Individuals
- plr-202309018 Grants to Individuals
- plr-202309017 "Exclusively" Test
- plr-202309016 "Exclusively" Test
- plr-202309014 Temporary Period Exception
- plr-202309013 Assets for Control of Transferee (Type "D")
- plr-202309012 Other
- plr-202309011 Other
- plr-202309010 Section 338(g); Election Under Section 1.338-1T(c)(1)
- plr-202309009 Extension of Time for Making Certain Elections
- plr-202309008 Extension of Time for Making Certain Elections
- plr-202309007 Like Kind Real Estate
- plr-202309006 Extension of Time for Making Certain Elections
- plr-202309005 Section 168; MACRS
- plr-202309004 Modified Accelerated Cost Recovery System
- plr-202309003 Extension of Time for Making Certain Elections
- plr-202309002 Treated as Stock Insurance Company
- plr-202309001 Extension of Time for Making Certain Elections
- plr-202308013 Set-Asides
- plr-202308012 "Exclusively" Test
- plr-202308011 Religious, Charitable, etc., Institutions and Community Chest
- plr-202308010 Extension of Time for Making Certain Elections
- plr-202308009 Net CFC Tested Income
- plr-202308008 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202308007 Extension of Time for Making Certain Elections
- plr-202308006 Inadvertent Terminations
- plr-202308005 Inadvertent Terminations
- plr-202308004 Inadvertent Terminations
- plr-202308003 Extension of Time for Making Certain Elections
- plr-202308002 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202308001 Extension of Time for Making Certain Elections
- plr-202307006 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202307005 Inadvertent Terminations
- plr-202307004 Inadvertent Terminations
- plr-202307003 Extension of Time for Making Certain Elections
- plr-202307002 R and D Expenditures
- plr-202307001 Extension of Time for Making Certain Elections
- plr-202306016 Minimum funding standards for single-employer defined benefit pension plans
- plr-202306015 Minimum funding standards for single-employer defined benefit pension plans
- plr-202306014 Social Clubs
- plr-202306013 Civic Leagues and Social Welfare Groups (See Also 0501.03-25)
- plr-202306012 Religious, Charitable, etc., Institutions and Community Chest
- plr-202306011 Private v. Public Interest Served
- plr-202306010 Civic Leagues and Social Welfare Groups (See Also 0501.03-25)
- plr-202306009 Religious, Charitable, etc., Institutions and Community Chest
- plr-202306007 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202306006 Special Rules for Capital Gains Invested in Opportunity Zones
- plr-202306005 Special Rules for Capital Gains Invested in Opportunity Zones
- plr-202306004 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202306003 Extension of Time for Making Certain Elections
- plr-202306002 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202306001 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202305020 Publicly Supported Organizations
- plr-202305019 Grants to Individuals
- plr-202305018 Set-Asides
- plr-202305017 Organizational and Operational Tests
- plr-202305016 Religious, Charitable, etc., Institutions and Community Chest
- plr-202305015 Private v. Public Interest Served
- plr-202305014 Religious, Charitable, etc., Institutions and Community Chest
- plr-202305013 Social Clubs
- plr-202305010 Plan of Reorganization
- plr-202305009 Income Requirements
- plr-202305008 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202305007 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202305006 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202305005 Extension of Time for Making Certain Elections
- plr-202305004 Inadvertent Terminations
- plr-202305003 Certain Publicly Traded Partnerships Treated as Corporations
- plr-202305002 Inadvertent Terminations
- plr-202305001 Medical, Etc. Benefits
- plr-202304008 Adjustments to Basis of Stock In Controlled Foreign Corporations and of Other Property (Increase v. Reduction)
- plr-202304007 Assets for Control of Transferee (Type "D")
- plr-202304006 Tax On Insurance Companies Other Than Life Insurance Companies
- plr-202304005 Assets for Control of Transferee (Type "D")
- plr-202304004 Inadvertent Terminations
- plr-202304003 Rents From Real Property
- plr-202304002 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202304001 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
- plr-202303014 Grants to Individuals
- plr-202303013 Social Clubs
- plr-202303012 Inclusion of Amounts in Gross Income of Beneficiaries of Estates and Trusts Accumulating Income or Distributing Corpus
- plr-202303011 Election
- plr-202303010 Reelection
- plr-202303009 Inclusion of Amounts in Gross Income of Beneficiaries of Estates and Trusts Accumulating Income or Distributing Corpus
- plr-202303008 Inclusion of Amounts in Gross Income of Beneficiaries of Estates and Trusts Accumulating Income or Distributing Corpus
- plr-202303007 Inclusion of Amounts in Gross Income of Beneficiaries of Estates and Trusts Accumulating Income or Distributing Corpus
- plr-202303006 Inclusion of Amounts in Gross Income of Beneficiaries of Estates and Trusts Accumulating Income or Distributing Corpus
- plr-202303005 Inclusion of Amounts in Gross Income of Beneficiaries of Estates and Trusts Accumulating Income or Distributing Corpus
- plr-202303004 Inclusion of Amounts in Gross Income of Beneficiaries of Estates and Trusts Accumulating Income or Distributing Corpus
- plr-202303003 Public Utility Property
- plr-202303002 Inadvertent Terminations
- plr-202303001 Extension of Time for Making Certain Elections
- plr-202302017 "Exclusively" Test
- plr-202302016 Social Clubs
- plr-202302015 Grants to Individuals
- plr-202302014 Set-Asides
- plr-202302010 Other
- plr-202302009 Other
- plr-202302008 Other
- plr-202302007 Optional Treatment of Elective Deferrals as Roth Contributions
- plr-202302006 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202302005 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202302004 Inadvertent Terminations
- plr-202302003 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202302002 Special Rules for Capital Gains Invested in Opportunity Zones
- plr-202302001 Special Rules for Capital Gains Invested in Opportunity Zones
- plr-202301009 Gross Income v. Not Gross Income
- plr-202301008 Inadvertent Terminations
- plr-202301007 Other
- plr-202301006 Extension of Time for Making Certain Elections
- plr-202301005 Extension of Time for Making Certain Elections
- plr-202301004 Extension of Time for Making Certain Elections
- plr-202301003 Extension of Time for Making Certain Elections
- plr-202301002 Other
- plr-202301001 Tax On Generation Skipping Transfers
2022
- plr-202252007 Retroactive Elections
- plr-202252006 Retroactive Elections
- plr-202252005 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202252004 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202252003 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202252002 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202252001 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202251008 Civic Leagues and Social Welfare Groups (See Also 0501.03-25)
- plr-202251007 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202251006 Extension of Time for Making Certain Elections
- plr-202251005 Termination of Election
- plr-202251004 Inadvertent Terminations
- plr-202251003 Excise Taxes on Excess Business Holdings
- plr-202251002 Extension of Time for Making Certain Elections
- plr-202251001 Inadvertent Terminations
- plr-202250018 Grants to Individuals
- plr-202250017 Minimum funding standards for single-employer defined benefit pension plans
- plr-202250016 Grants to Individuals
- plr-202250015 Set-Asides
- plr-202250014 Minimum funding standards for single-employer defined benefit pension plans
- plr-202250013 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
- plr-202250012 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
- plr-202250011 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
- plr-202250010 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
- plr-202250009 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202250008 Extension of Time for Making Certain Elections
- plr-202250007 Inadvertent Terminations
- plr-202250006 Extension of Time for Making Certain Elections
- plr-202250005 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202250004 Extension of Time for Making Certain Elections
- plr-202250003 Timeliness of Election
- plr-202250002 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202250001 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202249024 Grants to Individuals
- plr-202249023 Minimum funding standards for single-employer defined benefit pension plans
- plr-202249022 Set-Asides
- plr-202249021 Grants to Individuals
- plr-202249020 Grants to Individuals
- plr-202249018 Business Activities
- plr-202249015 Grants to Individuals
- plr-202249014 Assets for Control of Transferee (Type "D")
- plr-202249013 Extension of Time for Making Certain Elections
- plr-202249012 Net CFC Tested Income
- plr-202249011 Assets for Control of Transferee (Type "D")
- plr-202249010 Section 1502; Election to File Consolidated Return
- plr-202249009 Other
- plr-202249008 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202249007 Other
- plr-202249006 Extension of Time for Making Certain Elections
- plr-202249005 Special Rules for Capital Gains Invested in Opportunity Zones
- plr-202249004 Inadvertent Terminations
- plr-202249003 Late Elections
- plr-202249002 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202249001 Extension of Time for Making Certain Elections
- plr-202248014 Religious, Charitable, etc., Institutions and Community Chest
- plr-202248009 Stock of Members
- plr-202248008 Definitions Relating to Corporate Reorganizations
- plr-202248007 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202248006 Extension of Time for Making Certain Elections
- plr-202248005 Other
- plr-202248004 Other
- plr-202248003 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202248002 Inadvertent Terminations
- plr-202248001 Extension of Time for Making Certain Elections
- plr-202247019 Grants to Individuals
- plr-202247018 Grants to Individuals
- plr-202247017 Grants to Individuals
- plr-202247016 Private v. Public Interest Served
- plr-202247015 Organizational and Operational Tests
- plr-202247014 Religious, Charitable, etc., Institutions and Community Chest
- plr-202247010 Religious, Charitable, etc., Institutions and Community Chest
- plr-202247009 Other
- plr-202247008 Net CFC Tested Income
- plr-202247007 Extension of Time for Making Certain Elections
- plr-202247006 Special Rules for Computing Investment Credit
- plr-202247005 Extension of Time for Making Certain Elections
- plr-202247004 Inadvertent Terminations
- plr-202247003 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202247002 Late Elections
- plr-202247001 Definitions
- plr-202246014 Social Clubs
- plr-202246008 Assets for Control of Transferee (Type "D")
- plr-202246007 Special Rules for Capital Gains Invested in Opportunity Zones
- plr-202246006 Other
- plr-202246005 Property Acquired in Reorganizations and Transfers by Controlling Stockholders
- plr-202246004 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202246003 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202246002 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202246001 Inadvertent Terminations
- plr-202245013 Grants to Individuals
- plr-202245012 Publicly Supported Organizations
- plr-202245011 Grants to Individuals
- plr-202245010 Grants to Individuals
- plr-202245009 Private v. Public Interest Served
- plr-202245005 Extension of Time for Making Certain Elections
- plr-202245004 Extension of Time for Making Certain Elections
- plr-202245003 Extension of Time for Making Certain Elections
- plr-202245002 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202245001 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202244034 Grants to Individuals
- plr-202244033 Grants to Individuals
- plr-202244032 Grants to Individuals
- plr-202244031 Grants to Individuals
- plr-202244030 Grants to Individuals
- plr-202244029 Rollover Contributions
- plr-202244028 Grants to Individuals
- plr-202244027 Grants to Individuals
- plr-202244026 Grants to Individuals
- plr-202244025 Grants to Individuals
- plr-202244024 Grants to Individuals
- plr-202244023 Grants to Individuals
- plr-202244021 Private v. Public Interest Served
- plr-202244020 Private v. Public Interest Served
- plr-202244014 Social Clubs
- plr-202244012 Section 42; Low-Income Housing Credit
- plr-202244011 Extension of Time for Making Certain Elections
- plr-202244009 Assets for Control of Transferee (Type "D")
- plr-202244008 Assets for Control of Transferee (Type "D")
- plr-202244007 Extension of Time for Making Certain Elections
- plr-202244006 Other
- plr-202244005 Extension of Time for Making Certain Elections
- plr-202244004 Rollover of Gain from One Qualified Business Stock to Another
- plr-202244003 Special Rules for Allocation of GST Exemption
- plr-202244002 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202244001 Inadvertent Terminations
- plr-202243021 Grants to Individuals
- plr-202243020 Grants to Individuals
- plr-202243019 Organizational and Operational Tests
- plr-202243018 Social Clubs
- plr-202243017 Religious, Charitable, etc., Institutions and Community Chest
- plr-202243016 Social Clubs
- plr-202243015 Social Clubs
- plr-202243007 Extension of Time for Making Certain Elections
- plr-202243006 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202243005 Election
- plr-202243004 Special Rules for Capital Gains Invested in Opportunity Zones
- plr-202243003 Assets for Control of Transferee (Type "D")
- plr-202243002 Modified Accelerated Cost Recovery System
- plr-202243001 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202242024 Set-Asides
- plr-202242023 Private v. Public Interest Served
- plr-202242021 Religious, Charitable, etc., Institutions and Community Chest
- plr-202242020 Religious, Charitable, etc., Institutions and Community Chest
- plr-202242018 Religious, Charitable, etc., Institutions and Community Chest
- plr-202242017 Religious, Charitable, etc., Institutions and Community Chest
- plr-202242016 "Exclusively" Test
- plr-202242015 Private v. Public Interest Served
- plr-202242014 Religious, Charitable, etc., Institutions and Community Chest
- plr-202242013 Business with Nonmembers
- plr-202242012 Organizational and Operational Tests
- plr-202242011 Religious, Charitable, etc., Institutions and Community Chest
- plr-202242010 Business Activities
- plr-202242009 Private v. Public Interest Served
- plr-202242008 Grants to Individuals
- plr-202242007 Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year
- plr-202242006 Tax on Reversion of Qualified Plan Assets to Employer
- plr-202242005 Other
- plr-202242004 Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year
- plr-202242003 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202242002 Extension of Time for Making Certain Elections
- plr-202242001 Other
- plr-202241007 Limitation of Beneficiaries
- plr-202241005 Extension of Time for Making Certain Elections
- plr-202241004 Extension of Time for Making Certain Elections
- plr-202241003 Extension of Time for Making Certain Elections
- plr-202241002 Late Elections
- plr-202241001 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202240028 Organizational and Operational Tests
- plr-202240027 Religious, Charitable, etc., Institutions and Community Chest
- plr-202240026 Religious, Charitable, etc., Institutions and Community Chest
- plr-202240025 Social Clubs
- plr-202240024 Social Clubs
- plr-202240023 Social Clubs
- plr-202240022 Religious, Charitable, etc., Institutions and Community Chest
- plr-202240021 Social Clubs
- plr-202240020 Religious, Charitable, etc., Institutions and Community Chest
- plr-202240016 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202240015 Late Elections
- plr-202240014 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202240013 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202240012 Other
- plr-202240011 Net CFC Tested Income
- plr-202240010 Net CFC Tested Income
- plr-202240009 Net CFC Tested Income
- plr-202240008 Net CFC Tested Income
- plr-202240007 Net CFC Tested Income
- plr-202240006 Net CFC Tested Income
- plr-202240005 Net CFC Tested Income
- plr-202240004 Section 338(g); Election Under Section 1.338-1T(c)(1)
- plr-202240003 Special Rules for Capital Gains Invested in Opportunity Zones
- plr-202240002 Late Elections
- plr-202240001 Extension of Time for Making Certain Elections
- plr-202239019 Social Clubs
- plr-202239018 Religious, Charitable, etc., Institutions and Community Chest
- plr-202239017 Religious, Charitable, etc., Institutions and Community Chest
- plr-202239016 Social Clubs
- plr-202239015 Fraternal Beneficiary Societies (See Also 0501.03-09)
- plr-202239014 Religious, Charitable, etc., Institutions and Community Chest
- plr-202239013 Religious, Charitable, etc., Institutions and Community Chest
- plr-202239012 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202239011 Other
- plr-202239010 Other
- plr-202239009 Special Rules for Capital Gains Invested in Opportunity Zones
- plr-202239008 Inadvertent Terminations
- plr-202239007 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202239006 Extension of Time for Making Certain Elections
- plr-202239005 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202239004 Tax On Generation Skipping Transfers
- plr-202239003 Tax On Generation Skipping Transfers
- plr-202239002 Normalization Rules
- plr-202239001 Special Rules for Capital Gains Invested in Opportunity Zones
- plr-202238020 Extension of Time for Making Certain Elections
- plr-202238019 Extension of Time for Making Certain Elections
- plr-202238018 Religious, Charitable, etc., Institutions and Community Chest
- plr-202238017 Religious, Charitable, etc., Institutions and Community Chest
- plr-202238016 Social Clubs
- plr-202238015 Social Clubs
- plr-202238014 Religious, Charitable, etc., Institutions and Community Chest
- plr-202238013 Social Clubs
- plr-202238012 Social Clubs
- plr-202238011 Religious, Charitable, etc., Institutions and Community Chest
- plr-202238010 Organizational and Operational Tests
- plr-202238009 Inadvertent Terminations
- plr-202238008 Extension of Time for Making Certain Elections
- plr-202238007 Election by Individuals to be Subject to Tax at Corporate Rates
- plr-202238006 Election by Individuals to be Subject to Tax at Corporate Rates
- plr-202238005 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202238004 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202238003 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202238002 Inadvertent Terminations
- plr-202238001 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202237019 Organizational and Operational Tests
- plr-202237018 Social Clubs
- plr-202237017 Religious, Charitable, etc., Institutions and Community Chest
- plr-202237016 Religious, Charitable, etc., Institutions and Community Chest
- plr-202237015 Social Clubs
- plr-202237009 R and D Expenditures
- plr-202237008 Accounting Methods
- plr-202237007 Accounting Methods
- plr-202237006 Accounting Methods
- plr-202237005 Acquisition of Substantially all of Assets
- plr-202237004 Rents From Real Property
- plr-202237003 Section 1502; Election to File Consolidated Return
- plr-202237002 Extension of Time for Making Certain Elections
- plr-202237001 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202236009 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202236008 Accounting Methods
- plr-202236007 Assets for Control of Transferee (Type "D")
- plr-202236006 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202236005 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202236004 Membership
- plr-202236003 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202236002 Section 42; Low-Income Housing Credit
- plr-202236001 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202235008 Inadvertent Terminations
- plr-202235007 Passive Foreign Investment Company
- plr-202235006 Earnings and Profits
- plr-202235005 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
- plr-202235004 Adjustments for Increase or Decrease
- plr-202235003 Inadvertent Terminations
- plr-202235002 Assets for Control of Transferee (Type "D")
- plr-202235001 Extension of Time for Making Certain Elections
- plr-202234006 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202234005 Extension of Time for Making Certain Elections
- plr-202234004 Inadvertent Terminations
- plr-202234003 Inadvertent Terminations
- plr-202234002 Extension of Time for Making Certain Elections
- plr-202234001 Section 1502; Election to File Consolidated Return
- plr-202233013 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
- plr-202233012 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
- plr-202233011 Special Rules for Capital Gains Invested in Opportunity Zones
- plr-202233010 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202233009 R and D Expenditures
- plr-202233008 Extension of Time for Making Certain Elections
- plr-202233007 Extension of Time for Making Certain Elections
- plr-202233006 Inadvertent Terminations
- plr-202233005 Inadvertent Terminations
- plr-202233004 Inadvertent Terminations
- plr-202233003 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202233002 Extension of Time for Making Certain Elections
- plr-202233001 Inadvertent Terminations
- plr-202232014 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202232013 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
- plr-202232012 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
- plr-202232011 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202232010 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202232009 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202232008 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202232007 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202232006 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202232005 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
- plr-202232004 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
- plr-202232003 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202232002 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202232001 Other
- plr-202231013 Assets for Control of Transferee (Type "D")
- plr-202231012 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202231011 Extension of Time for Making Certain Elections
- plr-202231010 Extension of Time for Making Certain Elections
- plr-202231009 Inadvertent Terminations
- plr-202231008 Termination of Private Foundation Status
- plr-202231007 Termination of Private Foundation Status
- plr-202231006 Termination of Private Foundation Status
- plr-202231005 Termination of Private Foundation Status
- plr-202231004 Assets for Control of Transferee (Type "D")
- plr-202231003 Extension of Time for Making Certain Elections
- plr-202231002 Section 1502; Election to File Consolidated Return
- plr-202231001 Accounting Methods
- plr-202230007 Extension of Time for Making Certain Elections
- plr-202230006 Tax on Reversion of Qualified Plan Assets to Employer
- plr-202230005 Modified Accelerated Cost Recovery System
- plr-202230004 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202230003 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202230002 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202230001 Special Rules for Capital Gains Invested in Opportunity Zones
- plr-202229035 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202229034 Retroactive Elections
- plr-202229033 Special Rules for Capital Gains Invested in Opportunity Zones
- plr-202229032 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202229031 Election After Termination
- plr-202229030 Other
- plr-202229029 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202229028 Extension of Time for Making Certain Elections
- plr-202229027 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202229026 Inadvertent Terminations
- plr-202229025 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202229024 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202229023 Gross Income v. Not Gross Income
- plr-202229022 Gross Income v. Not Gross Income
- plr-202229021 Gross Income v. Not Gross Income
- plr-202229020 Gross Income v. Not Gross Income
- plr-202229019 Gross Income v. Not Gross Income
- plr-202229018 Gross Income v. Not Gross Income
- plr-202229017 Gross Income v. Not Gross Income
- plr-202229016 Gross Income v. Not Gross Income
- plr-202229015 Gross Income v. Not Gross Income
- plr-202229014 Gross Income v. Not Gross Income
- plr-202229013 Gross Income v. Not Gross Income
- plr-202229012 Gross Income v. Not Gross Income
- plr-202229011 Gross Income v. Not Gross Income
- plr-202229010 Gross Income v. Not Gross Income
- plr-202229009 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202229008 Retroactive Elections
- plr-202229007 Extension of Time for Making Certain Elections
- plr-202229006 Other
- plr-202229005 Other
- plr-202229004 Election
- plr-202229003 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202229002 Management Contracts
- plr-202229001 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202228014 Amortization of Reforestation Expenditures
- plr-202228013 Inadvertent Terminations
- plr-202228012 Gross Income v. Not Gross Income
- plr-202228011 Gross Income v. Not Gross Income
- plr-202228010 Gross Income v. Not Gross Income
- plr-202228009 Gross Income v. Not Gross Income
- plr-202228008 Gross Income v. Not Gross Income
- plr-202228007 Gross Income v. Not Gross Income
- plr-202228006 Powers of Appointment (Included v. Not Included in Gross Estate)
- plr-202228003 Determination of Amount of and Recognition of Gain or Loss
- plr-202228002 Section 168; MACRS
- plr-202228001 Consolidated Net Operating Loss Deduction
- plr-202227009 Election to Substitute Fair Market Value
- plr-202227008 Distribution of Stock and Securities of a Controlled Corporation
- plr-202227007 Cost Sharing Arrangements: Stock Based Compensation (Stock Options)
- plr-202227006 Cost Sharing Arrangements: Stock Based Compensation (Stock Options)
- plr-202227005 Rollover Contributions
- plr-202227004 Determination of Amount of and Recognition of Gain or Loss
- plr-202227003 Extension of Time for Making Certain Elections
- plr-202227002 Normalization Rules
- plr-202227001 Qualified Subchapter Section Subsidiary
- plr-202226017 Section 501(c)(25) Organizations
- plr-202226014 Homeowners Association
- plr-202226013 Religious, Charitable, etc., Institutions and Community Chest
- plr-202225006 Distribution of Stock and Securities of a Controlled Corporation
- plr-202225005 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
- plr-202225004 Normalization Rules
- plr-202225003 Definitions
- plr-202225002 Portability Election under Section 2010(c)(5)(A)
- plr-202225001 Qualified Subchapter S Subsidiary
- plr-202224012 Distribution of Stock and Securities of a Controlled Corporation
- plr-202224009 Portability Election under Section 2010(c)(5)(A)
- plr-202224008 Tax On Generation Skipping Transfers
- plr-202224007 Portability Election under Section 2010(c)(5)(A)
- plr-202224006 Elections
- plr-202224005 Election to Deduct or Capitalize Certain Expenditures
- plr-202224004 Certain Stock Purchases Treated as Asset Acquisitions
- plr-202224003 Taxable Income of Cooperatives
- plr-202224002 Spin-Off
- plr-202224001 Carryforward of Allocation
- plr-202223015 Portability Election under Section 2010(c)(5)(A)
- plr-202223014 Integration
- plr-202223013 Extension of Time for Making Certain Elections
- plr-202223012 Special Rules for Capital Gains Invested in Opportunity Zones
- plr-202223011 Extension of Time for Making Certain Elections
- plr-202223010 Extension of Time for Making Certain Elections
- plr-202223009 Disposition of Interest
- plr-202223008 Disposition of Interest
- plr-202223007 Extension of Time for Making Certain Elections
- plr-202223006 Inadvertent Terminations
- plr-202223005 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202223004 Assets for Control of Transferee (Type "D")
- plr-202223003 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202223002 Extension of Time for Making Certain Elections
- plr-202223001 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202222005 Extension of Time for Making Certain Elections
- plr-202222004 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202222003 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202222002 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202222001 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202221007 Section 168; MACRS
- plr-202221006 50-Percent Exclusion for Gain from Certain Small Business Stocks
- plr-202221005 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T
- plr-202221004 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202221003 Inadvertent Terminations
- plr-202221002 Gross Income v. Not Gross Income
- plr-202221001 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202220014 Retroactive Elections
- plr-202220013 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202220012 Definition of Real Estate Investment Trust
- plr-202220011 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202220010 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202220009 Extension of Time for Making Certain Elections
- plr-202220008 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202220007 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202220006 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202220005 Other
- plr-202220004 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202220003 Assets for Control of Transferee (Type "D")
- plr-202220002 Inadvertent Terminations
- plr-202220001 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202219014 Accounting Methods
- plr-202219013 Section 1502; Election to File Consolidated Return
- plr-202219012 Other
- plr-202219011 Other
- plr-202219010 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202219009 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202219008 Credit for New Qualified Plug in Electric Vehicles
- plr-202219007 Credit for New Qualified Plug in Electric Vehicles
- plr-202219006 Credit for New Qualified Plug in Electric Vehicles
- plr-202219005 Inadvertent Terminations
- plr-202219004 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202219003 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202219002 Stock of Members
- plr-202219001 Special Rules for Capital Gains Invested in Opportunity Zones
- plr-202218024 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202218023 Extension of Time for Making Certain Elections
- plr-202218022 Disposition of Interest
- plr-202218021 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202218020 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202218019 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202218018 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202218017 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202218016 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202218015 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202218014 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202218013 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202218012 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202218011 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202218010 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202218009 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202218008 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202218007 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
- plr-202218006 Inadvertent Terminations
- plr-202218005 Inadvertent Terminations
- plr-202218004 Inadvertent Terminations
- plr-202218003 Special Rules for Decommissioning Cost
- plr-202218002 Allocation of Basis
- plr-202218001 Treatment of Blue Cross Blue Shield Organizations
- plr-202217007 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202217006 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202217005 Tax On Generation Skipping Transfers
- plr-202217004 Special Rules for Capital Gains Invested in Opportunity Zones
- plr-202217003 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
- plr-202217002 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202217001 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202216014 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202216013 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202216012 Extension of Time for Making Certain Elections
- plr-202216011 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202216010 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202216009 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202216008 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202216007 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202216006 Tax On Generation Skipping Transfers
- plr-202216005 Tax On Generation Skipping Transfers
- plr-202216004 Tax On Generation Skipping Transfers
- plr-202216003 Tax On Generation Skipping Transfers
- plr-202216002 Tax On Generation Skipping Transfers
- plr-202216001 Tax On Generation Skipping Transfers
- plr-202215015 Tax On Generation Skipping Transfers
- plr-202215014 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202215013 Other
- plr-202215012 Special Rules for Capital Gains Invested in Opportunity Zones
- plr-202215011 Section 168; MACRS
- plr-202215010 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202215009 Extension of Time for Making Certain Elections
- plr-202215008 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202215007 Extension of Time for Making Certain Elections
- plr-202215006 Extension of Time for Making Certain Elections
- plr-202215005 Section 446
- plr-202215004 Inadvertent Terminations
- plr-202215003 Inadvertent Terminations
- plr-202215002 Inadvertent Terminations
- plr-202215001 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202214012 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202214011 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202214010 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202214009 Extension of Time for Making Certain Elections
- plr-202214008 Rollover Contributions
- plr-202214007 Tax On Insurance Companies Other Than Life Insurance Companies
- plr-202214006 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202214005 Section 446
- plr-202214004 Definitions; Special Rules
- plr-202214003 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202214002 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202214001 Special Rules for Capital Gains Invested in Opportunity Zones
- plr-202213008 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202213007 Special Rules for Capital Gains Invested in Opportunity Zones
- plr-202213006 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202213005 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202213004 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202213003 Definition of Real Estate Investment Trust
- plr-202213002 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202213001 Normalization Rules
- plr-202212001 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202211010 Set-Asides
- plr-202211009 Assets for Control of Transferee (Type "D")
- plr-202211008 Definitions
- plr-202211007 Extension of Time for Making Certain Elections
- plr-202211006 Extension of Time for Making Certain Elections
- plr-202211005 Special Rules for Capital Gains Invested in Opportunity Zones
- plr-202211004 Normalization Rules
- plr-202211003 Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202210002 Inadvertent Terminations
- plr-202210001 Inadvertent Terminations
- plr-202209011 Extension of Time for Making Certain Elections
- plr-202209010 Inadvertent Terminations
- plr-202209009 Special Rules for Capital Gains Invested in Opportunity Zones
- plr-202209008 R and D Expenditures
- plr-202209007 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202209006 Extension of Time for Making Certain Elections
- plr-202209005 Inadvertent Terminations
- plr-202209004 Extension of Time for Making Certain Elections
- plr-202209003 Inadvertent Terminations
- plr-202209002 Spin-Off
- plr-202209001 Inadvertent Terminations
- plr-202208006 Inadvertent Terminations
- plr-202208005 Public Utility Property
- plr-202208004 Inadvertent Terminations
- plr-202208003 Inadvertent Terminations
- plr-202208002 Disqualification of Fund
- plr-202208001 Capital Expenditures (Deductible v. Not Deductible)
- plr-202207009 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202207008 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202207007 Inadvertent Terminations
- plr-202207006 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202207005 Tax On Insurance Companies Other Than Life Insurance Companies
- plr-202207004 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202207003 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202207002 Extension of Time for Making Certain Elections
- plr-202207001 Retroactive Elections
- plr-202206018 Section 146; Volume Cap
- plr-202206017 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202206016 Special Rules for Capital Gains Invested in Opportunity Zones
- plr-202206015 Special Rules for Capital Gains Invested in Opportunity Zones
- plr-202206014 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202206013 Extension of Time for Making Certain Elections
- plr-202206012 Extension of Time for Making Certain Elections
- plr-202206011 R and D Expenditures
- plr-202206010 Normalization Rules
- plr-202206009 Recapture on Disposition of Qualified Replacement Property
- plr-202206008 Tax On Generation Skipping Transfers
- plr-202206007 Extension of Time for Making Certain Elections
- plr-202206006 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202206005 Extension of Time for Making Certain Elections
- plr-202206004 Extension of Time for Making Certain Elections
- plr-202206003 Extension of Time for Making Certain Elections
- plr-202206002 Extension of Time for Making Certain Elections
- plr-202206001 Extension of Time for Making Certain Elections
- plr-202205023 Election to Reduce Basis of Depreciable Property First
- plr-202205022 Election to Reduce Basis of Depreciable Property First
- plr-202205021 Special Rules for Capital Gains Invested in Opportunity Zones
- plr-202205020 Special Rules for Capital Gains Invested in Opportunity Zones
- plr-202205019 Extension of Time for Making Certain Elections
- plr-202205018 Election by Small Business Corporation
- plr-202205017 Private Business Tests
- plr-202205016 Private Business Tests
- plr-202205015 Interest
- plr-202205014 Inadvertent Terminations
- plr-202205013 Extension of Time for Making Certain Elections
- plr-202205012 Extension of Time for Making Certain Elections
- plr-202205011 Extension of Time for Making Certain Elections
- plr-202205010 Extension of Time for Making Certain Elections
- plr-202205009 Extension of Time for Making Certain Elections
- plr-202205008 Extension of Time for Making Certain Elections
- plr-202205007 Extension of Time for Making Certain Elections
- plr-202205006 Extension of Time for Making Certain Elections
- plr-202205005 Extension of Time for Making Certain Elections
- plr-202205004 Extension of Time for Making Certain Elections
- plr-202205003 Extension of Time for Making Certain Elections
- plr-202205002 Normalization Rules
- plr-202205001 Not Dependent on Profit
- plr-202204006 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202204005 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202204004 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202204003 Taxes on Failure to Distribute Income
- plr-202204002 Special Rules for Capital Gains Invested in Opportunity Zones
- plr-202204001 Inadvertent Terminations
- plr-202203012 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202203011 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202203010 Other
- plr-202203009 Discharge of Indebtedness
- plr-202203008 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202203007 Special Rules for Capital Gains Invested in Opportunity Zones
- plr-202203006 Extension of Time for Making Certain Elections
- plr-202203005 Enhanced Oil Recovery Credit
- plr-202203004 Inadvertent Terminations
- plr-202203003 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202203002 Assets for Control of Transferee (Type "D")
- plr-202203001 Retroactive Elections
- plr-202202015 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202202009 Special Rules for Capital Gains Invested in Opportunity Zones
- plr-202202008 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202202007 Extension of Time for Making Certain Elections
- plr-202202006 Extension of Time for Making Certain Elections
- plr-202202005 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202202004 Extension of Time for Making Certain Elections
- plr-202202003 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202202002 Section 42; Low-Income Housing Credit
- plr-202202001 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202201013 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202201012 Extension of Time for Making Certain Elections
- plr-202201011 Retroactive Elections
- plr-202201010 Extension of Time for Making Certain Elections
- plr-202201009 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202201008 Section 1502; Election to File Consolidated Return
- plr-202201007 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202201006 Extension of Time for Making Certain Elections
- plr-202201005 Assets for Control of Transferee (Type "D")
- plr-202201004 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202201003 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202201002 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202201001 Reg. 301.7701-3 Classification of Certain Business Entities
2021
- plr-202152017 Other
- plr-202152016 Other
- plr-202152015 Other
- plr-202152014 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202152013 Special Rules for Capital Gains Invested in Opportunity Zones
- plr-202152012 Hedging Transactions
- plr-202152011 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202152010 Assets for Control of Transferee (Type "D")
- plr-202152009 Extension of Time for Making Certain Elections
- plr-202152008 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202152007 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202152006 Other Definitions
- plr-202152005 Inadvertent Terminations
- plr-202152003 Extension of Time for Making Certain Elections
- plr-202152002 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202152001 Inadvertent Terminations
- plr-202151004 Assets for Control of Transferee (Type "D")
- plr-202151003 Special Rules for Capital Gains Invested in Opportunity Zones
- plr-202151002 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202151001 Assets for Control of Transferee (Type "D")
- plr-202150014 Rents From Real Property
- plr-202150013 Extension of Time for Making Certain Elections
- plr-202150012 Distribution of Stock and Securities of a Controlled Corporation
- plr-202150011 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202150010 Section 168; MACRS
- plr-202150009 Definitions Relating to Corporate Reorganizations
- plr-202150008 R and D Expenditures
- plr-202150007 Extension of Time for Making Certain Elections
- plr-202150006 R and D Expenditures
- plr-202150005 Aggregating Non-Operating Mineral Interests
- plr-202150004 Five-Year Requirement
- plr-202150003 Normalization Rules
- plr-202150002 Inadvertent Terminations
- plr-202150001 Accounting Methods
- plr-202149009 Revocability of Election
- plr-202149008 Other
- plr-202149007 R and D Expenditures
- plr-202149006 Assets for Control of Transferee (Type "D")
- plr-202149005 Extension of Time for Making Certain Elections
- plr-202149004 Inadvertent Terminations
- plr-202149003 Extension of Time for Making Certain Elections
- plr-202149002 Extension of Time for Making Certain Elections
- plr-202149001 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202148005 Extension of Time for Making Certain Elections
- plr-202148004 Extension of Time for Making Certain Elections
- plr-202148003 Extension of Time for Making Certain Elections
- plr-202148002 Extension of Time for Making Certain Elections
- plr-202148001 Extension of Time for Making Certain Elections
- plr-202147010 Other
- plr-202147009 Inadvertent Terminations
- plr-202147008 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202147007 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202147006 Other
- plr-202147005 Extension of Time for Making Certain Elections
- plr-202147004 Inadvertent Terminations
- plr-202147003 Extension of Time for Making Certain Elections
- plr-202147002 Termination of Election
- plr-202147001 Extension of Time for Making Certain Elections
- plr-202146008 Extension of Time for Making Certain Elections
- plr-202146007 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202146006 (Amended-1982) Partial Liquidation Defined
- plr-202146005 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202146004 Extension of Time for Making Certain Elections
- plr-202146003 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes
- plr-202146002 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202146001 Gross Income v. Not Gross Income
- plr-202145027 Assets for Control of Transferee (Type "D")
- plr-202145026 Charitable Remainder Unitrust
- plr-202145025 Business Enterprise Continuity
- plr-202145024 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202145023 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202145022 Section 168; MACRS
- plr-202145021 Section 168; MACRS
- plr-202145020 Statutory Merger or Consolidation (Type "A")
- plr-202145019 Other
- plr-202145018 Late Elections
- plr-202145017 Late Elections
- plr-202145016 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202145015 Accounting Methods
- plr-202145014 Extension of Time for Making Certain Elections
- plr-202145013 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202145012 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202145011 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202145010 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202145009 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202145008 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202145007 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202145006 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202145005 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202145004 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202145003 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202145002 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202145001 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202144026 50-Percent Exclusion for Gain from Certain Small Business Stocks
- plr-202144025 Section 442; Accounting Periods
- plr-202144024 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202144023 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202144022 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202144021 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202144020 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202144019 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202144018 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202144017 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202144016 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202144015 Extension of Time for Making Certain Elections
- plr-202144014 Extension of Time for Making Certain Elections
- plr-202144013 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202144012 Extension of Time for Making Certain Elections
- plr-202144011 Extension of Time for Making Certain Elections
- plr-202144010 Other
- plr-202144009 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202144008 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202144007 Security or Payment Test
- plr-202144006 Extension of Time for Making Certain Elections
- plr-202144005 Certain Plans Excepted
- plr-202144004 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
- plr-202144003 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
- plr-202144002 Inadvertent Terminations
- plr-202144001 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202143009 Research and Experimental Expenditures
- plr-202143008 Certain Plans Excepted
- plr-202143007 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202143006 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202143005 Accounting Methods
- plr-202143004 Accounting Methods
- plr-202143003 Section 168; MACRS
- plr-202143002 Required Distributions
- plr-202143001 Definition of Excess Business Holdings
- plr-202142008 Other
- plr-202142007 Other
- plr-202142006 Inadvertent Terminations
- plr-202142005 Extension of Time for Making Certain Elections
- plr-202142004 Definition of Excess Business Holdings
- plr-202142003 Inadvertent Terminations
- plr-202142002 Normalization Rules
- plr-202142001 Definition of Section 988 Transaction and Other Terms
- plr-202141005 Redemption Through Use of Related Corporations
- plr-202141004 Special Rules for Capital Gains Invested in Opportunity Zones
- plr-202141003 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202141002 Inadvertent Terminations
- plr-202141001 Modified Accelerated Cost Recovery System
- plr-202140016 Source Rules for Personal Property Sales
- plr-202140015 Inadvertent Terminations
- plr-202140014 Public Utility Property
- plr-202140013 Extension of Time for Making Certain Elections
- plr-202140012 Special Rules for Capital Gains Invested in Opportunity Zones
- plr-202140011 Tax Treatment of Accounts and Annuities
- plr-202140010 Inadvertent Terminations
- plr-202140009 Excise Taxes on Excess Business Holdings
- plr-202140008 Section 1502; Election to File Consolidated Return
- plr-202140007 Other
- plr-202140006 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202140005 Inadvertent Terminations
- plr-202140004 Sport Fishing Equipment
- plr-202140003 Retailers Excluded
- plr-202140002 Worthless Securities
- plr-202140001 Inadvertent Terminations
- plr-202139006 Assets for Control of Transferee (Type "D")
- plr-202139005 Inadvertent Terminations
- plr-202139004 In General
- plr-202139003 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202139002 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202139001 Spin-Off
- plr-202138009 Grants to Individuals
- plr-202138007 "Exclusively" Test
- plr-202138006 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202138005 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202138004 Other
- plr-202138003 Inadvertent Terminations
- plr-202138002 Extension of Time for Making Certain Elections
- plr-202138001 Gross Income v. Not Gross Income
- plr-202137007 Excise Taxes on Taxable Expenditures
- plr-202137006 Transfers of Property Between Spouses or Incident to Divorce
- plr-202137005 Transfers of Property Between Spouses or Incident to Divorce
- plr-202137004 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202137003 Written Determination
- plr-202137002 Other
- plr-202137001 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T
- plr-202136004 Roth IRA
- plr-202136003 Extension of Time for Making Certain Elections
- plr-202136002 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations
- plr-202136001 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202135007 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202135006 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202135005 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202135004 Section 338(g); Election Under Section 1.338-1T(c)(1)
- plr-202135003 Other
- plr-202135002 Other
- plr-202135001 Section 338(g); Election Under Section 1.338-1T(c)(1)
- plr-202134015 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202134014 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202134013 Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates)
- plr-202134012 Extension of Time for Making Certain Elections
- plr-202134011 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202134010 Extension of Time for Making Certain Elections
- plr-202134009 Extension of Time for Making Certain Elections
- plr-202134008 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202134007 Extension of Time for Making Certain Elections
- plr-202134006 Extension of Time for Making Certain Elections
- plr-202134005 Extension of Time for Making Certain Elections
- plr-202134004 Inclusion of Amounts in Gross Income of Beneficiaries of Estates and Trusts Accumulating Income or Distributing Corpus
- plr-202134003 Deduction for Estates and Trusts Accumulating Income or Distributing Corpus
- plr-202134002 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202134001 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202133016 Grants to Individuals
- plr-202133015 Domestic Fraternal Societies, Orders, and Associations
- plr-202133014 Unrelated Business Taxable Income (Taxable v. Not Taxable)
- plr-202133012 Section 338(g); Election Under Section 1.338-1T(c)(1)
- plr-202133011 Other
- plr-202133010 Extension of Time for Making Certain Elections
- plr-202133009 Extension of Time for Making Certain Elections
- plr-202133008 Extension of Time for Making Certain Elections
- plr-202133007 Extension of Time for Making Certain Elections
- plr-202133006 Extension of Time for Making Certain Elections
- plr-202133005 Deduction for Estates and Trusts Accumulating Income or Distributing Corpus
- plr-202133004 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202133003 Rents From Real Property
- plr-202133002 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a))
- plr-202133001 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202132008 Other
- plr-202132007 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202132006 Assets for Control of Transferee (Type "D")
- plr-202132005 Assets for Control of Transferee (Type "D")
- plr-202132004 Section 168; MACRS
- plr-202132003 Extension of Time for Making Certain Elections
- plr-202132002 Rents From Real Property
- plr-202132001 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202131009 Section 338(g); Election Under Section 1.338-1T(c)(1)
- plr-202131008 Section 338(g); Election Under Section 1.338-1T(c)(1)
- plr-202131007 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202131006 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202131005 Treating Interests As Stock
- plr-202131004 Public Utility Property
- plr-202131003 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202131002 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202131001 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202130013 Other
- plr-202130012 Extension of Time for Making Certain Elections
- plr-202130011 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202130010 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202130009 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202130008 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202130007 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202130006 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202130005 Public Utility Property
- plr-202130004 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202130003 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202130002 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202130001 Extension of Time for Making Certain Elections
- plr-202129015 Organizational and Operational Tests
- plr-202129005 Extension of Time for Making Certain Elections
- plr-202129004 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202129003 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202129002 Extension of Time for Making Certain Elections
- plr-202129001 Capital Expenditures (Deductible v. Not Deductible)
- plr-202128007 Retroactive Elections
- plr-202128006 Extension of Time for Making Certain Elections
- plr-202128005 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202128004 Extension of Time for Making Certain Elections
- plr-202128003 Qualified Subchapter S Subsidiary
- plr-202128002 Retroactive Elections
- plr-202128001 Plan of Reorganization
- plr-202127039 Qualified Assignment
- plr-202127038 Revocability of Election
- plr-202127037 Qualified Subchapter S Subsidiary
- plr-202127036 Qualified Subchapter S Subsidiary
- plr-202127035 Qualified Subchapter S Subsidiary
- plr-202127034 Qualified Subchapter S Subsidiary
- plr-202127033 Qualified Subchapter S Subsidiary
- plr-202127032 Qualified Subchapter S Subsidiary
- plr-202127031 Qualified Subchapter S Subsidiary
- plr-202127030 Qualified Subchapter S Subsidiary
- plr-202127029 Qualified Subchapter S Subsidiary
- plr-202127028 Qualified Subchapter S Subsidiary
- plr-202127027 Qualified Subchapter S Subsidiary
- plr-202127026 Qualified Subchapter S Subsidiary
- plr-202127025 Qualified Subchapter S Subsidiary
- plr-202127024 Qualified Subchapter S Subsidiary
- plr-202127023 Qualified Subchapter S Subsidiary
- plr-202127022 Qualified Subchapter S Subsidiary
- plr-202127021 Qualified Subchapter S Subsidiary
- plr-202127020 Qualified Subchapter S Subsidiary
- plr-202127019 Qualified Subchapter S Subsidiary
- plr-202127018 Qualified Subchapter S Subsidiary
- plr-202127017 Qualified Subchapter S Subsidiary
- plr-202127016 Qualified Subchapter S Subsidiary
- plr-202127015 Qualified Subchapter S Subsidiary
- plr-202127014 Qualified Subchapter S Subsidiary
- plr-202127013 Qualified Subchapter S Subsidiary
- plr-202127012 Qualified Subchapter S Subsidiary
- plr-202127011 Qualified Subchapter S Subsidiary
- plr-202127010 Qualified Subchapter S Subsidiary
- plr-202127009 Qualified Subchapter S Subsidiary
- plr-202127008 Qualified Subchapter S Subsidiary
- plr-202127007 Qualified Subchapter S Subsidiary
- plr-202127006 Qualified Subchapter S Subsidiary
- plr-202127005 Qualified Subchapter S Subsidiary
- plr-202127004 Qualified Subchapter S Subsidiary
- plr-202127003 Assets for Control of Transferee (Type "D")
- plr-202127002 Extension of Time for Making Certain Elections
- plr-202127001 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202126026 Grants to Individuals
- plr-202126024 Not Able to Identify Under Present List
- plr-202126021 Election
- plr-202126020 Qualified Subchapter S Subsidiary
- plr-202126019 Qualified Subchapter S Subsidiary
- plr-202126018 Qualified Subchapter S Subsidiary
- plr-202126017 Qualified Subchapter S Subsidiary
- plr-202126016 Qualified Subchapter S Subsidiary
- plr-202126015 Qualified Subchapter S Subsidiary
- plr-202126014 Qualified Subchapter S Subsidiary
- plr-202126013 Qualified Subchapter S Subsidiary
- plr-202126012 Qualified Subchapter S Subsidiary
- plr-202126011 Qualified Subchapter S Subsidiary
- plr-202126010 Qualified Subchapter S Subsidiary
- plr-202126009 Qualified Subchapter S Subsidiary
- plr-202126008 Qualified Subchapter S Subsidiary
- plr-202126007 Qualified Subchapter S Subsidiary
- plr-202126006 Qualified Subchapter S Subsidiary
- plr-202126005 Assets for Control of Transferee (Type "D")
- plr-202126004 Inadvertent Terminations
- plr-202126003 Intercompany Transactions
- plr-202126002 Extension of Time for Making Certain Elections
- plr-202126001 Certain Employee Contributions
- plr-202125007 Tax Treatment of Accounts and Annuities
- plr-202125006 Property Similar or Related in Service or Use
- plr-202125005 Extension of Time for Making Certain Elections
- plr-202125004 50-Percent Exclusion for Gain from Certain Small Business Stocks
- plr-202125003 Extension of Time for Making Certain Elections
- plr-202125002 Permissible Benefits
- plr-202125001 Transfer to Corporation Controlled by Transferor
- plr-202124011 Social Clubs
- plr-202124007 Extension of Time for Making Certain Elections
- plr-202124006 Extension of Time for Making Certain Elections
- plr-202124005 Extension of Time for Making Certain Elections
- plr-202124004 Inadvertent Terminations
- plr-202124003 Normalization Rules
- plr-202124002 Inadvertent Terminations
- plr-202124001 Inadvertent Terminations
- plr-202123006 Assets for Control of Transferee (Type "D")
- plr-202123005 Extension of Time for Making Certain Elections
- plr-202123004 Excise Tax on "Jeopardizing" Investments
- plr-202123003 Disposition of Interest
- plr-202123002 Extension of Time for Making Certain Elections
- plr-202123001 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202122010 Election
- plr-202122009 Section 1502; Election to File Consolidated Return
- plr-202122008 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202122007 Section 50(d)(5) Passthrough of Investment Credit
- plr-202122006 Disposition of Interest
- plr-202122005 Disposition of Interest
- plr-202122004 Disposition of Interest
- plr-202122003 IDC Expenditures
- plr-202122002 Inadvertent Terminations
- plr-202122001 Reelection
- plr-202121007 Other
- plr-202121006 Extension of Time for Making Certain Elections
- plr-202121005 Section 1502; Election to File Consolidated Return
- plr-202121004 Filing Requirements
- plr-202121003 Extension of Time for Making Certain Elections
- plr-202121002 Capital Expenditures (Deductible v. Not Deductible)
- plr-202121001 Extension of Time for Making Certain Elections
- plr-202120016 Political Activities Organizations
- plr-202120014 Special Rules for Capital Gains Invested in Opportunity Zones
- plr-202120013 Extension of Time for Making Certain Elections
- plr-202120012 Other
- plr-202120011 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202120010 Special Rules for Capital Gains Invested in Opportunity Zones
- plr-202120009 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202120008 Extension of Time for Making Certain Elections
- plr-202120007 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202120006 Extension of Time for Making Certain Elections
- plr-202120005 Gain or Loss Recognized on Property Distributed in Complete Liquidation
- plr-202120004 Extension of Time for Making Certain Elections
- plr-202120003 Additions to Irrevocable Trusts
- plr-202120002 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202120001 Extension of Time for Making Certain Elections
- plr-202119009 Grants to Individuals
- plr-202119008 Other
- plr-202119007 Amortization of Goodwill & Certain Other Intangibles
- plr-202119006 Other
- plr-202119005 Section 168; MACRS
- plr-202119004 Extension of Time for Making Certain Elections
- plr-202119003 Special Rules for Capital Gains Invested in Opportunity Zones
- plr-202119002 Special Rules With Respect to Section 501 (c)(3) Organizations
- plr-202118024 Set-Asides
- plr-202118023 Grants to Individuals
- plr-202118022 Private v. Public Interest Served
- plr-202118021 Lessening the Burdens of Government
- plr-202118007 Credit to Holders of Qualified Tax Credit Bonds
- plr-202118006 Extension of Time for Making Certain Elections
- plr-202118005 Returns of Brokers
- plr-202118004 Assets for Control of Transferee (Type "D")
- plr-202118003 Returns Relating to Cash Received in Trade or Business
- plr-202118002 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
- plr-202118001 Returns Relating to Cash Received in Trade or Business
- plr-202117023 Private v. Public Interest Served
- plr-202117014 Organizational and Operational Tests
- plr-202117013 Disposition of Interest
- plr-202117011 Other
- plr-202117010 Other
- plr-202117009 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
- plr-202117008 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
- plr-202117007 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202117006 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
- plr-202117005 Special Rules for Decommissioning Cost
- plr-202117004 Disposition of Interest
- plr-202117003 Extension of Time for Making Certain Elections
- plr-202117002 Extension of Time for Making Certain Elections
- plr-202117001 Extension of Time for Making Certain Elections
- plr-202116011 Special Rules for Capital Gains Invested in Opportunity Zones
- plr-202116010 Other
- plr-202116009 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202116008 Extension of Time for Making Certain Elections
- plr-202116007 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
- plr-202116006 Extension of Time for Making Certain Elections
- plr-202116005 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-202116004 Effective Dates
- plr-202116003 Effective Dates
- plr-202116002 Effective Dates
- plr-202116001 Disposition of Certain Life Estates
- plr-202115006 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
- plr-202115005 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
- plr-202115004 Revocation of Elections
- plr-202115003 Extension of Time for Making Certain Elections
- plr-202115002 Extension of Time for Making Certain Elections
- plr-202115001 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a))
- plr-202114026 Grants to Individuals
- plr-202114025 Grants to Individuals
- plr-202114018 Extension of Time for Making Certain Elections
- plr-202114017 Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled
- plr-202114016 Written Determination
- plr-202114015 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202114014 Section 338(g); Election Under Section 1.338-1T(c)(1)
- plr-202114013 Election by Small Business Corporation
- plr-202114012 Tax Treatment of Accounts and Annuities
- plr-202114011 Tax Treatment of Accounts and Annuities
- plr-202114010 Tax Treatment of Accounts and Annuities
- plr-202114009 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202114008 Section 195; Start-Up Expenditures
- plr-202114007 Section 195; Start-Up Expenditures
- plr-202114006 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
- plr-202114005 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
- plr-202114004 Minimum Funding Waiver
- plr-202114003 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202114002 50-Percent Exclusion for Gain from Certain Small Business Stocks
- plr-202114001 Medical, Dental, etc., Expenses
- plr-202113007 Device
- plr-202113006 Extension of Time for Making Certain Elections
- plr-202113005 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202113004 Section 195; Start-Up Expenditures
- plr-202113003 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202113002 Inadvertent Terminations
- plr-202113001 Inadvertent Terminations
- plr-202112003 Indebtedness Contributed to Capital
- plr-202112002 Payments Made in Settlement of Payment Card and Third Party Network Transactions
- plr-202112001 Section 528 Election to be Treated as Homeowner Association
- plr-202111011 Inadvertent Terminations
- plr-202111010 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202111009 Workmen's Compensation
- plr-202111008 Revised Schedules
- plr-202111007 Revised Schedules
- plr-202111006 Revised Schedules
- plr-202111005 Exceptions
- plr-202111004 Exceptions
- plr-202111003 Extension of Time for Making Certain Elections
- plr-202111002 Retroactive Elections
- plr-202111001 Retroactive Elections
- plr-202110041 Social Clubs
- plr-202110039 Social Clubs
- plr-202110037 Social Clubs
- plr-202110031 Religious, Charitable, etc., Institutions and Community Chest
- plr-202110030 Religious, Charitable, etc., Institutions and Community Chest
- plr-202110017 Cost Sharing Arrangements: Stock Based Compensation (Stock Options)
- plr-202110016 Passive Foreign Investment Company
- plr-202110015 Dual Consolidated Loss
- plr-202110014 Requirements of Gain Recognition Agreement
- plr-202110013 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202110012 Extension of Time for Making Certain Elections
- plr-202110011 Cost Sharing Arrangements: Stock Based Compensation (Stock Options)
- plr-202110010 Inadvertent Terminations
- plr-202110009 Inadvertent Terminations
- plr-202110008 Inadvertent Terminations
- plr-202110007 Registration-required Obligations
- plr-202110006 Late Elections
- plr-202110005 Extension of Time for Making Certain Elections
- plr-202110004 Extension of Time for Making Certain Elections
- plr-202110003 Inadvertent Terminations
- plr-202110002 Inadvertent Terminations
- plr-202110001 Inadvertent Terminations
- plr-202109006 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202109005 Tax On Insurance Companies Other Than Life Insurance Companies
- plr-202109004 Other
- plr-202109003 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
- plr-202109002 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
- plr-202109001 Base Erosion and Anti-Abuse Tax
- plr-202108010 Assets for Control of Transferee (Type "D")
- plr-202108009 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-202108008 Inadvertent Terminations
- plr-202108007 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a))
- plr-202108006 Gross Income v. Not Gross Income
- plr-202108005 Gross Income v. Not Gross Income
- plr-202108004 Gross Income v. Not Gross Income
- plr-202108003 Gross Income v. Not Gross Income
- plr-202108002 Gross Income v. Not Gross Income
- plr-202108001 Gross Income v. Not Gross Income
- plr-202107011 Allocation of Income and Deductions Among Taxpayers
- plr-202107010 Other
- plr-202107009 Corporate Inversions (§ 7874)
- plr-202107008 Mixed Straddles
- plr-202107007 Mixed Straddles
- plr-202107006 Mixed Straddles
- plr-202107005 Mixed Straddles
- plr-202107004 Mixed Straddles
- plr-202107003 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a))
- plr-202107002 Extension of Time for Making Certain Elections
- plr-202107001 Extension of Time for Making Certain Elections
- plr-202106002 Credit to Holders of Qualified Tax Credit Bonds
- plr-202106001 Other
- plr-202105007 On Behalf Of
- plr-202105006 Extension of Time for Making Certain Elections
- plr-202105005 Inadvertent Terminations
- plr-202105004 Special Rules for Decommissioning Cost
- plr-202105003 Special Rules for Decommissioning Cost
- plr-202105002 Special Rules for Decommissioning Cost
- plr-202105001 Special Rules for Decommissioning Cost
- plr-202104009 Election
- plr-202104008 Extension of Time for Making Certain Elections
- plr-202104007 Section 338(g); Election Under Section 1.338-1T(c)(1)
- plr-202104006 Section 338(g); Election Under Section 1.338-1T(c)(1)
- plr-202104005 Revised Schedules
- plr-202104004 Revised Schedules
- plr-202104003 Revised Schedules
- plr-202104002 Extension of Time for Making Certain Elections
- plr-202104001 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
- plr-202103013 Special Rules for Capital Gains Invested in Opportunity Zones
- plr-202103012 Election
- plr-202103011 Extension of Time for Making Certain Elections
- plr-202103010 Election by Small Business Corporation
- plr-202103009 Inadvertent Terminations
- plr-202103008 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202103007 Inadvertent Terminations
- plr-202103006 Inadvertent Terminations
- plr-202103005 Inadvertent Terminations
- plr-202103004 Inadvertent Terminations
- plr-202103003 Inadvertent Terminations
- plr-202103002 Inadvertent Terminations
- plr-202103001 Inadvertent Terminations
- plr-202102013 Organizational and Operational Tests
- plr-202102008 Election by Foreign Insurance Company to be Treated as Domestic Corporation
- plr-202102007 Change in Identity, etc. (Type "F")
- plr-202102006 Section 1502; Election to File Consolidated Return
- plr-202102005 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202102004 Employment
- plr-202102003 Income of States, Municipalities, etc.
- plr-202102002 Income Requirements
- plr-202102001 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-202101011 Grants to Individuals
- plr-202101010 Grants to Individuals
- plr-202101009 Grants to Individuals
- plr-202101004 Other
- plr-202101003 Other
- plr-202101002 Excise Taxes on Excess Business Holdings
- plr-202101001 Inadvertent Terminations
2019
- plr-201952008 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201952007 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201952006 Section 168; MACRS
- plr-201952005 Section 168; MACRS
- plr-201952004 Aggregating Non-Operating Mineral Interests
- plr-201952003 Extension of Time for Making Certain Elections
- plr-201952002 Definitions
- plr-201952001 Extension of Time for Making Certain Elections
- plr-201951004 Section 1502; Election to File Consolidated Return
- plr-201951003 Section 338(g); Election Under Section 1.338-1T(c)(1)
- plr-201951002 Accounting Methods
- plr-201951001 Exceptions
- plr-201950006 Revised Schedules
- plr-201950005 Revised Schedules
- plr-201950004 Compensation for Injuries and Sickness (Excluded v. Not Excluded)
- plr-201950003 Election by Foreign Insurance Company to be Treated as Domestic Corporation
- plr-201950002 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201950001 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201949018 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201949017 Other
- plr-201949016 Ceases to be Small Business Corporation
- plr-201949015 Ceases to be Small Business Corporation
- plr-201949014 Assets for Control of Transferee (Type "D")
- plr-201949013 Assets for Control of Transferee (Type "D")
- plr-201949012 Active Business
- plr-201949011 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201949010 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201949009 Inadvertent Terminations
- plr-201949008 Section 1502; Election to File Consolidated Return
- plr-201949007 Definition of Real Estate Investment Trust
- plr-201949006 Normalization Rules
- plr-201949005 Definition of Real Estate Investment Trust
- plr-201949004 Definition of Real Estate Investment Trust
- plr-201949003 Inadvertent Terminations
- plr-201949002 Special Rules for Computing Investment Credit
- plr-201948008 Inadvertent Terminations
- plr-201948007 Additional First Year Depreciation
- plr-201948006 Definition of Real Estate Investment Trust
- plr-201948005 Revised Schedules
- plr-201948004 Extension of Time for Making Certain Elections
- plr-201948003 Minimum Funding Waiver
- plr-201948002 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
- plr-201948001 Active Business
- plr-201947015 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201947014 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201947013 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-201947012 Extension of Time for Making Certain Elections
- plr-201947011 Inadvertent Terminations
- plr-201947010 Substantial Risk of Forfeiture
- plr-201947009 Extension of Time for Making Certain Elections
- plr-201947008 Extension of Time for Making Certain Elections
- plr-201947007 Transfers Not Exclusively for Charitable Purposes
- plr-201947006 Amendments to Wills or Revocable Trusts
- plr-201947005 Amendments to Wills or Revocable Trusts
- plr-201947004 Amendments to Wills or Revocable Trusts
- plr-201947003 Amendments to Wills or Revocable Trusts
- plr-201947002 Amendments to Wills or Revocable Trusts
- plr-201947001 Amendments to Wills or Revocable Trusts
- plr-201946014 Extension of Time for Making Certain Elections
- plr-201946013 Inadvertent Terminations
- plr-201946012 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201946011 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
- plr-201946010 Extension of Time for Making Certain Elections
- plr-201946009 Special Valuation Rules for Transfers in Trust
- plr-201946008 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
- plr-201946007 Electricity Produced from Certain Renewable Sources
- plr-201946006 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
- plr-201946005 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
- plr-201946004 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
- plr-201946003 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
- plr-201946002 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
- plr-201946001 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
- plr-201945025 Extension of Time for Making Certain Elections
- plr-201945024 Time of Contribution
- plr-201945023 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201945022 Distribution of Control
- plr-201945021 Extension of Time for Making Certain Elections
- plr-201945020 Extension of Time for Making Certain Elections
- plr-201945019 Extension of Time for Making Certain Elections
- plr-201945018 Extension of Time for Making Certain Elections
- plr-201945017 Extension of Time for Making Certain Elections
- plr-201945016 Assets for Control of Transferee (Type "D")
- plr-201945015 Extension of Time for Making Certain Elections
- plr-201945014 Extension of Time for Making Certain Elections
- plr-201945013 Other
- plr-201945012 Additional First Year Depreciation
- plr-201945011 Definitions; Special Rules
- plr-201945010 Extension of Time for Making Certain Elections
- plr-201945009 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
- plr-201945008 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
- plr-201945007 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
- plr-201945006 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
- plr-201945005 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
- plr-201945004 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
- plr-201945003 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
- plr-201945002 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
- plr-201945001 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
- plr-201944011 Rents From Real Property
- plr-201944010 Excise Tax on Undistributed Income of Regulated Investment Companies
- plr-201944009 Election
- plr-201944008 Extension of Time for Making Certain Elections
- plr-201944007 Partnerships v. Associations
- plr-201944006 Exclusion of Gain from Sale of Principal Residence (Amended by P.L. 105-34, Section 312(a))
- plr-201944005 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201944004 Late Elections
- plr-201944003 Rollover Contributions
- plr-201944002 Assets for Control of Transferee (Type "D")
- plr-201944001 Section 168; MACRS
- plr-201943021 Outside the United States
- plr-201943020 Benefit Distributions
- plr-201943019 Late Elections
- plr-201943018 Inadvertent Terminations
- plr-201943017 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201943016 Other
- plr-201943015 Inadvertent Terminations
- plr-201943014 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-201943013 Election
- plr-201943012 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-201943011 Spin-Off
- plr-201943010 Extension of Time for Making Certain Elections
- plr-201943009 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations
- plr-201943008 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201943007 Extension of Time for Making Certain Elections
- plr-201943006 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-201943005 Partnerships v. Associations
- plr-201943004 Revocation of Elections
- plr-201943003 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201943002 Late Elections
- plr-201943001 Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled
- plr-201942010 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201942009 Liquidating Trusts
- plr-201942008 Extension of Time for Making Certain Elections
- plr-201942007 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201942006 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a))
- plr-201942005 Other
- plr-201942004 Other
- plr-201942003 Extension of Time for Making Certain Elections
- plr-201942002 Extension of Time for Making Certain Elections
- plr-201942001 Extension of Time for Making Certain Elections
- plr-201941024 Extension of Time for Making Certain Elections
- plr-201941023 Special Rules for Allocation of GST Exemption
- plr-201941022 Special Rules for Allocation of GST Exemption
- plr-201941021 Special Rules for Allocation of GST Exemption
- plr-201941020 Special Rules for Allocation of GST Exemption
- plr-201941019 Special Rules for Allocation of GST Exemption
- plr-201941018 Special Rules for Allocation of GST Exemption
- plr-201941017 Special Rules for Allocation of GST Exemption
- plr-201941016 Special Rules for Allocation of GST Exemption
- plr-201941015 Special Rules for Allocation of GST Exemption
- plr-201941014 Special Rules for Allocation of GST Exemption
- plr-201941013 Special Rules for Allocation of GST Exemption
- plr-201941012 Special Rules for Allocation of GST Exemption
- plr-201941011 Special Rules for Allocation of GST Exemption
- plr-201941010 Special Rules for Allocation of GST Exemption
- plr-201941009 Special Rules for Allocation of GST Exemption
- plr-201941008 Special Rules for Allocation of GST Exemption
- plr-201941007 Inadvertent Terminations
- plr-201941006 Inadvertent Terminations
- plr-201941005 Inadvertent Terminations
- plr-201941004 Inadvertent Terminations
- plr-201941003 Inadvertent Terminations
- plr-201941002 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201941001 Other
- plr-201940007 Active Business
- plr-201940006 Extension of Time for Making Certain Elections
- plr-201940005 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201940004 Liquidating Trusts
- plr-201940003 Election
- plr-201940002 Extension of Time for Making Certain Elections
- plr-201940001 Other
- plr-201939001 Income Requirements
- plr-201938009 Extension of Time for Making Certain Elections
- plr-201938008 Definitions
- plr-201938007 Eligible v. Ineligible
- plr-201938006 Tax On Generation Skipping Transfers
- plr-201938005 Tax On Generation Skipping Transfers
- plr-201938004 Tax On Generation Skipping Transfers
- plr-201938003 Inadvertent Terminations
- plr-201938002 Extension of Time for Making Certain Elections
- plr-201938001 Inadvertent Terminations
- plr-201937015 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201937014 Accounting Methods
- plr-201937013 Section 168; MACRS
- plr-201937012 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201937011 Extension of Time for Making Certain Elections
- plr-201937010 Extension of Time for Making Certain Elections
- plr-201937009 Extension of Time for Making Certain Elections
- plr-201937008 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201937007 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201937006 Special Rules for Decommissioning Cost
- plr-201937005 Inadvertent Terminations
- plr-201937004 Excise Taxes on Taxable Expenditures
- plr-201937003 Excise Taxes on Acts of Self-Dealing
- plr-201937002 Other
- plr-201937001 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201936009 By a Surviving Spouse
- plr-201936008 Partnerships v. Associations
- plr-201936007 Inadvertent Terminations
- plr-201936006 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201936005 Eligible v. Ineligible
- plr-201936004 Transfers of Intangible Property to Foreign Corporations Under Section 367(d)
- plr-201936003 Other
- plr-201936002 Other
- plr-201936001 Special Rules for Allocation of GST Exemption
- plr-201935010 Inadvertent Terminations
- plr-201935009 Spin-Off
- plr-201935008 Other
- plr-201935007 Extension of Time for Making Certain Elections
- plr-201935006 Inadvertent Terminations
- plr-201935005 Rollover Contributions
- plr-201935004 Treatment of Transfers of Stock or Securities to Foreign Corporations
- plr-201935003 Exceptions
- plr-201935002 Extension of Time for Making Certain Elections
- plr-201935001 Extension of Time for Making Certain Elections
- plr-201934007 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201934006 Rollover Contributions
- plr-201934005 Other
- plr-201934004 Election to Use Taxable Year
- plr-201934003 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201934002 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201934001 Inadvertent Terminations
- plr-201933008 Special Rules for Decommissioning Cost
- plr-201933007 Guaranteed Annuity Lead Interest
- plr-201933006 Commencement of Benefits Under Qualified Trusts
- plr-201933005 Medical Care
- plr-201933004 Inadvertent Terminations
- plr-201933003 Accounting Methods
- plr-201933002 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201933001 Inadvertent Terminations
- plr-201932015 Special Rules for Decommissioning Cost
- plr-201932014 Special Rules for Decommissioning Cost
- plr-201932013 Election to Use Taxable Year
- plr-201932012 Election to Use Taxable Year
- plr-201932011 Election to Use Taxable Year
- plr-201932010 Tax On Generation Skipping Transfers
- plr-201932009 Tax On Generation Skipping Transfers
- plr-201932008 Tax On Generation Skipping Transfers
- plr-201932007 Tax On Generation Skipping Transfers
- plr-201932006 Tax On Generation Skipping Transfers
- plr-201932005 Tax On Generation Skipping Transfers
- plr-201932004 Tax On Generation Skipping Transfers
- plr-201932003 Tax On Generation Skipping Transfers
- plr-201932002 Tax On Generation Skipping Transfers
- plr-201932001 Tax On Generation Skipping Transfers
- plr-201931007 Spin-Off
- plr-201931006 Rollover Contributions
- plr-201931005 Assets for Control of Transferee (Type "D")
- plr-201931004 Inadvertent Terminations
- plr-201931003 Other
- plr-201931002 Accounting Methods
- plr-201931001 Extension of Time for Making Certain Elections
- plr-201930025 Definition
- plr-201930024 Allocation Between Capital Expenditure and Expense
- plr-201930023 Inadvertent Terminations
- plr-201930022 Extension of Time for Making Certain Elections
- plr-201930021 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201930020 Extension of Time for Making Certain Elections
- plr-201930019 Section 1502; Election to File Consolidated Return
- plr-201930018 Extension of Time for Making Certain Elections
- plr-201930017 Valuation Tables
- plr-201930016 Modified Accelerated Cost Recovery System
- plr-201930015 Modified Accelerated Cost Recovery System
- plr-201930014 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201930013 Extension of Time for Making Certain Elections
- plr-201930012 Excess Losses
- plr-201930011 Active Business
- plr-201930010 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201930009 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations
- plr-201930008 Extension of Time for Making Certain Elections
- plr-201930007 Extension of Time for Making Certain Elections
- plr-201930006 Extension of Time for Making Certain Elections
- plr-201930005 Extension of Time for Making Certain Elections
- plr-201930004 Taxation of Designated Settlement Funds
- plr-201930003 Rents From Real Property
- plr-201930002 Extension of Time for Making Certain Elections
- plr-201930001 Other
- plr-201929018 Other
- plr-201929017 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-201929016 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201929015 Definition of Real Estate Investment Trust
- plr-201929014 Definition of Real Estate Investment Trust
- plr-201929013 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-201929012 Modified Accelerated Cost Recovery System
- plr-201929011 Extension of Time for Making Certain Elections
- plr-201929010 Extension of Time for Making Certain Elections
- plr-201929009 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201929008 Section 168; MACRS
- plr-201929007 Qualified Subchapter S Subsidiary
- plr-201929006 Extension of Time for Making Certain Elections
- plr-201929005 Extension of Time for Making Certain Elections
- plr-201929004 Extension of Time for Making Certain Elections
- plr-201929003 Extension of Time for Making Certain Elections
- plr-201929002 Other
- plr-201929001 Section 1502; Election to File Consolidated Return
- plr-201928013 Income Requirements
- plr-201928012 Inadvertent Terminations
- plr-201928011 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201928010 Extension of Time for Making Certain Elections
- plr-201928009 Extension of Time for Making Certain Elections
- plr-201928008 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201928007 Active Trade or Business
- plr-201928006 Special Rules for Decommissioning Cost
- plr-201928005 Deduction for Estates and Trusts Accumulating Income or Distributing Corpus
- plr-201928004 Inclusion of Amounts in Gross Income of Beneficiaries of Estates and Trusts Accumulating Income or Distributing Corpus
- plr-201928003 Exceptions
- plr-201928002 Without Funding Waiver
- plr-201928001 Other
- plr-201927016 Tax On Insurance Companies Other Than Life Insurance Companies
- plr-201927015 Extension of Time for Making Certain Elections
- plr-201927014 Extension of Time for Making Certain Elections
- plr-201927013 Extension of Time for Making Certain Elections
- plr-201927012 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201927011 Definitions
- plr-201927010 Minimum Funding Standards for CSEC Plans
- plr-201927009 Rollover Contributions
- plr-201927008 Extension of Time for Making Certain Elections
- plr-201927007 Qualifying Income
- plr-201927006 Extension of Time for Making Certain Elections
- plr-201927005 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities
- plr-201927004 Liquidating Trusts
- plr-201927003 Transfers of Property Between Spouses or Incident to Divorce
- plr-201927002 Definitions
- plr-201927001 Disqualified Benefits
- plr-201926010 Reelection
- plr-201926009 Inadvertent Terminations
- plr-201926008 More than One Class of Stock
- plr-201926007 Partnerships v. Associations
- plr-201926006 Partnerships v. Associations
- plr-201926005 Extension of Time for Making Certain Elections
- plr-201926004 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201926003 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201926002 Extension of Time for Making Certain Elections
- plr-201925013 Special Rules for Allocation of GST Exemption
- plr-201925012 Definition of Involuntary Conversion Events
- plr-201925011 Definition of Involuntary Conversion Events
- plr-201925010 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners
- plr-201925009 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners
- plr-201925008 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners
- plr-201925007 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners
- plr-201925006 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners
- plr-201925005 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners
- plr-201925004 Assets for Control of Transferee (Type "D")
- plr-201925003 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201925002 Retroactive Elections
- plr-201925001 Special Rules for Allocation of GST Exemption
- plr-201924017 Definition of Involuntary Conversion Events
- plr-201924016 Special Rules for Allocation of GST Exemption
- plr-201924015 Special Rules for Allocation of GST Exemption
- plr-201924014 Section 338(g); Election Under Section 1.338-1T(c)(1)
- plr-201924013 Tax Treatment of Accounts and Annuities
- plr-201924012 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201924011 Extension of Time for Making Certain Elections
- plr-201924010 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201924009 Certain Residents of Possessions Considered Nonresident; Not Citizens of the United States
- plr-201924008 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201924007 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201924006 Inadvertent Terminations
- plr-201924005 Section 338(g); Election Under Section 1.338-1T(c)(1)
- plr-201924004 Extension of Time for Making Certain Elections
- plr-201924003 Preferential Dividends
- plr-201924002 Special Rules for Allocation of GST Exemption
- plr-201924001 Special Rules for Allocation of GST Exemption
- plr-201923025 Extension of Time for Making Certain Elections
- plr-201923024 Other
- plr-201923023 Extension of Time for Making Certain Elections
- plr-201923022 Extension of Time for Making Certain Elections
- plr-201923021 Extension of Time for Making Certain Elections
- plr-201923020 Tax On Insurance Companies Other Than Life Insurance Companies
- plr-201923019 Electricity Produced from Certain Renewable Sources
- plr-201923018 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201923017 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201923016 Employee Dies Before Entire Interest Distributed
- plr-201923015 Extension of Time for Making Certain Elections
- plr-201923014 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-201923013 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201923012 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201923011 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201923010 Taxation of Designated Settlement Funds
- plr-201923009 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201923008 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201923007 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201923006 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201923005 Tax Incentives Relating to Merchant Marine Capital Construction Costs
- plr-201923004 Extension of Time for Making Certain Elections
- plr-201923003 Assets for Control of Transferee (Type "D")
- plr-201923002 Rollover Contributions
- plr-201923001 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-201922025 Election
- plr-201922024 Section 442; Accounting Periods
- plr-201922023 Extension of Time for Making Certain Elections
- plr-201922022 Extension of Time for Making Certain Elections
- plr-201922021 Ceases to be Small Business Corporation
- plr-201922020 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201922019 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201922018 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201922017 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201922016 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201922015 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201922014 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201922013 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201922012 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201922011 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201922010 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201922009 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201922008 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201922007 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201922006 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201922005 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201922004 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201922003 Termination of Election
- plr-201922002 Termination of Election
- plr-201922001 Termination of Election
- plr-201921012 Renunciation of Testate or Intestate Share
- plr-201921011 Section 1502; Election to File Consolidated Return
- plr-201921010 Assets for Control of Transferee (Type "D")
- plr-201921009 Section 168; MACRS
- plr-201921008 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a))
- plr-201921007 Inadvertent Terminations
- plr-201921006 Election by Small Business Corporation
- plr-201921005 Normalization Rules
- plr-201921004 Renunciation of Testate or Intestate Share
- plr-201921003 Other
- plr-201921002 Assets for Control of Transferee (Type "D")
- plr-201921001 Extension of Time for Making Certain Elections
- plr-201920011 Extension of Time for Making Certain Elections
- plr-201920010 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201920009 Assets for Control of Transferee (Type "D")
- plr-201920008 Assets for Control of Transferee (Type "D")
- plr-201920007 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201920006 Section 168; MACRS
- plr-201920005 Accounting Methods
- plr-201920004 Extension of Time for Making Certain Elections
- plr-201920003 Special Rules for Allocation of GST Exemption
- plr-201920002 Special Rules for Allocation of GST Exemption
- plr-201920001 Special Rules for Allocation of GST Exemption
- plr-201919010 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201919009 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201919008 Distribution of Stock and Securities of a Controlled Corporation
- plr-201919007 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201919006 Extension of Time for Making Certain Elections
- plr-201919005 Inadvertent Terminations
- plr-201919004 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201919003 Proceeds of Life Insurance (Included v. Not Included in Gross Estate)
- plr-201919002 Proceeds of Life Insurance (Included v. Not Included in Gross Estate)
- plr-201919001 Ceases to be Small Business Corporation
- plr-201918016 Gross Income v. Not Gross Income
- plr-201918015 Business Enterprise Continuity
- plr-201918014 Election
- plr-201918013 More than One Class of Stock
- plr-201918012 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201918011 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201918010 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201918009 Not Essentially Equivalent to a Dividend
- plr-201918008 Governmentally Owned
- plr-201918007 Tax On Insurance Companies Other Than Life Insurance Companies
- plr-201918006 Extension of Time for Making Certain Elections
- plr-201918005 Extension of Time for Making Certain Elections
- plr-201918004 Inadvertent Terminations
- plr-201918003 Inadvertent Terminations
- plr-201918002 Inadvertent Terminations
- plr-201918001 Inadvertent Terminations
- plr-201917006 Extension of Time for Making Certain Elections
- plr-201917005 Election
- plr-201917004 Accounting Methods
- plr-201917003 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201917002 Applicable Financial Entity
- plr-201917001 Liquidating Trusts
- plr-201911005 Inadvertent Terminations
- plr-201911004 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201911003 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201911002 Employee Stock Purchase Plans
- plr-201911001 Retroactive Elections
- plr-201910020 Extension of Time for Making Certain Elections
- plr-201910019 Partnerships v. Associations
- plr-201910018 Other
- plr-201910017 Other
- plr-201910016 Other
- plr-201910015 Other
- plr-201910014 Inadvertent Terminations
- plr-201910013 Other
- plr-201910012 Other
- plr-201910011 Other
- plr-201910010 Other
- plr-201910009 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201910008 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201910007 Revised Schedules
- plr-201910006 Revised Schedules
- plr-201910005 Inadvertent Terminations
- plr-201910004 Assets for Control of Transferee (Type "D")
- plr-201910003 Other
- plr-201910002 Income Requirements
- plr-201910001 Deductions For Losses
- plr-201909008 Other
- plr-201909007 Disqualification of Fund
- plr-201909006 Reelection
- plr-201909005 Inadvertent Terminations
- plr-201909004 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201909003 Includibility of Item as Income in Respect of Decedent Generally
- plr-201909002 Revocation of Elections
- plr-201909001 Election
- plr-201908019 Inadvertent Terminations
- plr-201908018 Extension of Time for Making Certain Elections
- plr-201908017 Inadvertent Terminations
- plr-201908016 Liability/Asset Ratio
- plr-201908015 Inadvertent Terminations
- plr-201908014 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations
- plr-201908013 Extension of Time for Making Certain Elections
- plr-201908012 Inadvertent Terminations
- plr-201908011 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201908010 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201908009 Election After Termination
- plr-201908008 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners
- plr-201908007 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners
- plr-201908006 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners
- plr-201908005 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners
- plr-201908004 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners
- plr-201908003 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners
- plr-201908002 Definitions
- plr-201908001 Definitions
- plr-201907006 Payments Made in Settlement of Payment Card and Third Party Network Transactions
- plr-201907005 Disqualification of Fund
- plr-201907004 Treatment of Certain Nonexempt Trusts as Charitable Foundations
- plr-201907003 Extension of Time for Making Certain Elections
- plr-201907002 Extension of Time for Making Certain Elections
- plr-201907001 Rents From Real Property
- plr-201906004 Definitions
- plr-201906003 Other
- plr-201906002 Amortization of Goodwill & Certain Other Intangibles
- plr-201906001 Section 168; MACRS
- plr-201905004 Other
- plr-201905003 Election by Foreign Insurance Company to be Treated as Domestic Corporation
- plr-201905002 Inadvertent Terminations
- plr-201905001 Section 168; MACRS
- plr-201901007 Other
- plr-201901006 Other
- plr-201901005 Distributions
- plr-201901004 Section 168; MACRS
- plr-201901003 Certain Property Settlements (Exempt v. Not Exempt From Gift Tax)
- plr-201901002 Consent Dividends
- plr-201901001 Rents From Real Property
- plr-201852018 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a))
- plr-201852017 Aggregating Non-Operating Mineral Interests
- plr-201852016 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a))
- plr-201852015 Certain Transfers to Creditors
- plr-201852014 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners
- plr-201852013 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201852012 Extension of Time for Making Certain Elections
- plr-201852011 Extension of Time for Making Certain Elections
- plr-201852010 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201852009 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners
- plr-201852008 Extension of Time for Making Certain Elections
- plr-201852007 Extension of Time for Making Certain Elections
- plr-201852006 Extension of Time for Making Certain Elections
- plr-201852005 Extension of Time for Making Certain Elections
- plr-201852004 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201852003 Inadvertent Terminations
- plr-201852002 Eligible v. Ineligible
- plr-201852001 Inadvertent Terminations
- plr-201904014 Other
- plr-201904013 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201904012 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201904011 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201904010 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201904009 Election
- plr-201904008 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt)
- plr-201904007 Section 168; MACRS
- plr-201904006 Extension of Time for Making Certain Elections
- plr-201904005 Definition of Real Estate Investment Trust
- plr-201904004 Gross Income v. Not Gross Income
- plr-201904003 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201904002 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201904001 Election by Small Business Corporation
- plr-201903016 Other
- plr-201903015 Credit to Holders of Qualified Tax Credit Bonds
- plr-201903014 Extension of Time for Making Certain Elections
- plr-201903013 Extension of Time for Making Certain Elections
- plr-201903012 Extension of Time for Making Certain Elections
- plr-201903011 Extension of Time for Making Certain Elections
- plr-201903010 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201903009 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201903008 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201903007 Inadvertent Terminations
- plr-201903006 Extension of Time for Making Certain Elections
- plr-201903005 Extension of Time for Making Certain Elections
- plr-201903004 Extension of Time for Making Certain Elections
- plr-201903003 Extension of Time for Making Certain Elections
- plr-201903002 Extension of Time for Making Certain Elections
- plr-201903001 Extension of Time for Making Certain Elections
- plr-201902029 Section 1502; Election to File Consolidated Return
- plr-201902028 Other
- plr-201902027 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a))
- plr-201902026 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201902025 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201902024 Extension of Time for Making Certain Elections
- plr-201902023 Required Distributions
- plr-201902022 5-Percent Shareholder
- plr-201902021 Extension of Time for Making Certain Elections
- plr-201902020 Extension of Time for Making Certain Elections
- plr-201902019 Extension of Time for Making Certain Elections
- plr-201902018 Extension of Time for Making Certain Elections
- plr-201902017 Eligible v. Ineligible
- plr-201902016 Eligible v. Ineligible
- plr-201902015 Eligible v. Ineligible
- plr-201902014 Eligible v. Ineligible
- plr-201902013 Eligible v. Ineligible
- plr-201902012 Eligible v. Ineligible
- plr-201902011 Eligible v. Ineligible
- plr-201902010 Eligible v. Ineligible
- plr-201902009 Eligible v. Ineligible
- plr-201902008 Eligible v. Ineligible
- plr-201902007 Eligible v. Ineligible
- plr-201902006 Eligible v. Ineligible
- plr-201902005 Eligible v. Ineligible
- plr-201902004 Eligible v. Ineligible
- plr-201902003 Eligible v. Ineligible
- plr-201902002 Eligible v. Ineligible
- plr-201902001 Eligible v. Ineligible
2018
- plr-201851007 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201851006 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201851005 Assets for Control of Transferee (Type "D")
- plr-201851004 Assets for Control of Transferee (Type "D")
- plr-201851003 Excise Taxes on Taxable Expenditures
- plr-201851002 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201851001 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201850019 Section 338(g); Election Under Section 1.338-1T(c)(1)
- plr-201850018 Inadvertent Terminations
- plr-201850017 Section 472; LIFO Election
- plr-201850016 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201850015 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a))
- plr-201850014 Like Kind Property
- plr-201850013 Accounting Methods
- plr-201850004 Allocation of Income and Deductions
- plr-201850003 Allocation of Income and Deductions
- plr-201850002 Allocation of Income and Deductions
- plr-201850001 Allocation of Income and Deductions
- plr-201849011 Liquidating Trusts
- plr-201849010 Foreign Estate or Trust
- plr-201849009 Unrelated Debt-Financed Income
- plr-201849008 Extension of Time for Making Certain Elections
- plr-201849007 Extension of Time for Making Certain Elections
- plr-201849006 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201849005 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201849004 Definitions
- plr-201849003 Definitions
- plr-201849002 Definitions
- plr-201849001 Definitions
- plr-201848016 Split-Up
- plr-201848015 Mixed Straddle Account
- plr-201848014 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201848013 Income Requirements
- plr-201848012 Simplified Production Method
- plr-201848011 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
- plr-201848010 Other
- plr-201848009 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners
- plr-201848008 Extension of Time for Making Certain Elections
- plr-201848007 Revised Schedules
- plr-201848006 Revised Schedules
- plr-201848005 Qualified Appreciated Stock
- plr-201848004 Inadvertent Terminations
- plr-201848003 Election by Small Business Corporation
- plr-201848002 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners
- plr-201848001 Inadvertent Terminations
- plr-201847009 Extension of Time for Making Certain Elections
- plr-201847008 Exceptions
- plr-201847007 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201847006 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201847005 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201847004 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201847003 Extension of Time for Making Certain Elections
- plr-201847002 Extension of Time for Making Certain Elections
- plr-201847001 No Sky Boxes, Airplanes, etc.
- plr-201846003 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201846002 Inadvertent Terminations
- plr-201846001 Inadvertent Terminations
- plr-201845029 Powers of Appointment (Transfer v. Not a Transfer)
- plr-201845028 Extension of Time for Making Certain Elections
- plr-201845027 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201845026 Late Elections
- plr-201845025 Election by Foreign Insurance Company to be Treated as Domestic Corporation
- plr-201845024 Election by Foreign Insurance Company to be Treated as Domestic Corporation
- plr-201845023 Definitions
- plr-201845022 Definitions
- plr-201845021 Extension of Time for Making Certain Elections
- plr-201845020 Life Insurance Gross Income
- plr-201845011 Election After Termination
- plr-201845010 Extension of Time for Making Certain Elections
- plr-201845009 Assets for Control of Transferee (Type "D")
- plr-201845008 Ceases to be Small Business Corporation
- plr-201845007 Extension of Time for Making Certain Elections
- plr-201845006 Tax On Generation Skipping Transfers
- plr-201845005 Inadvertent Terminations
- plr-201845004 Inadvertent Terminations
- plr-201845003 Inadvertent Terminations
- plr-201845002 Gift of Remainder
- plr-201845001 Income Requirements
- plr-201844008 Extension of Time for Making Certain Elections
- plr-201844007 Extension of Time for Making Certain Elections
- plr-201844006 Additional First Year Depreciation
- plr-201844005 Section 501(c)(7), (9), (17), or (20) Organizations (See Also 419.00-00 et. seq.)
- plr-201844004 Rollover Contributions
- plr-201844003 Income from Prohibited Transactions
- plr-201844002 Extension of Time for Making Certain Elections
- plr-201844001 Filing Requirements
- plr-201843008 Extension of Time for Making Certain Elections
- plr-201843007 Extension of Time for Making Certain Elections
- plr-201843006 Extension of Time for Making Certain Elections
- plr-201843005 Extension of Time for Making Certain Elections
- plr-201843004 Extension of Time for Making Certain Elections
- plr-201843003 Revised Schedules
- plr-201843002 Taxable Year of Members of Group
- plr-201843001 Other
- plr-201842005 Election
- plr-201842004 Extension of Time for Making Certain Elections
- plr-201842003 Extension of Time for Making Certain Elections
- plr-201842002 Other
- plr-201842001 Normalization Rules
- plr-201841004 R and D Expenditures
- plr-201841003 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201841002 Income Requirements
- plr-201841001 R and D Expenditures
- plr-201839014 Extension of Time for Making Certain Elections
- plr-201839013 Other
- plr-201839012 Extension of Time for Making Certain Elections
- plr-201839011 Election After Termination
- plr-201839010 Exceptions
- plr-201839009 Section 1502; Election to File Consolidated Return
- plr-201839008 Election
- plr-201839007 Election
- plr-201839006 Assets for Control of Transferee (Type "D")
- plr-201839005 By a Surviving Spouse
- plr-201839004 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201839003 Extension of Time for Making Certain Elections
- plr-201839002 Additional First Year Depreciation
- plr-201839001 Extension of Time for Making Certain Elections
- plr-201838007 Allocation of Income and Deductions
- plr-201838006 Allocation of Income and Deductions
- plr-201838005 Allocation of Income and Deductions
- plr-201838004 Allocation of Income and Deductions
- plr-201838003 Allocation of Income and Deductions
- plr-201838002 Allocation of Income and Deductions
- plr-201838001 Section 168; MACRS
- plr-201837013 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201837012 Electing Small Business Trusts
- plr-201837011 Estates or Trusts
- plr-201837010 Definitions
- plr-201837009 Powers of Appointment (Transfer v. Not a Transfer)
- plr-201837008 Powers of Appointment (Transfer v. Not a Transfer)
- plr-201837007 Powers of Appointment (Transfer v. Not a Transfer)
- plr-201837006 Powers of Appointment (Transfer v. Not a Transfer)
- plr-201837005 Powers of Appointment (Transfer v. Not a Transfer)
- plr-201837004 Qualified Pension, Profit-Sharing, and Stock Bonus Plan
- plr-201837003 Other
- plr-201837002 Extension of Time for Making Certain Elections
- plr-201837001 Retroactive Elections
- plr-201836008 Payments Made in Settlement of Payment Card and Third Party Network Transactions
- plr-201836007 Special Rules for Allocation of GST Exemption
- plr-201836006 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners
- plr-201836005 Last-In, First-Out Inventories
- plr-201836004 Special Rules for Allocation of GST Exemption
- plr-201836003 Other
- plr-201836002 Other
- plr-201836001 Assets for Control of Transferee (Type "D")
- plr-201835003 Section 338(g); Election Under Section 1.338-1T(c)(1)
- plr-201835002 Revised Schedules
- plr-201835001 Recapitalization (Type "E")
- plr-201834011 Disposition of Certain Life Estates
- plr-201834010 Exchange of Property Held for Productive Use or Investment
- plr-201834009 Electing Small Business Trusts
- plr-201834008 Electing Small Business Trusts
- plr-201834007 Electing Small Business Trusts
- plr-201834006 Active Business
- plr-201834005 Extension of Time for Making Certain Elections
- plr-201834004 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201834003 Definitions
- plr-201834002 Extension of Time for Making Certain Elections
- plr-201834001 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201833016 Inadvertent Terminations
- plr-201833015 Wills or Revocable Trusts Executed Before October 22, 1986
- plr-201833014 Disqualified Benefits
- plr-201833013 Section 501(c)(7), (9), (17), or (20) Organizations (See Also 419.00-00 et. seq.)
- plr-201833012 Cash or Deferred Arrangements
- plr-201833011 Certain Transfers to Creditors
- plr-201833010 Inadvertent Terminations
- plr-201833009 Section 1502; Election to File Consolidated Return
- plr-201833008 Qualifying Income
- plr-201833007 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201833006 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201833005 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201833004 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201833003 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201833002 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201833001 Election
- plr-201832012 Other
- plr-201832011 Other
- plr-201832010 Revised Schedules
- plr-201832009 Persons Treated as Grantors
- plr-201832008 Persons Treated as Grantors
- plr-201832007 Persons Treated as Grantors
- plr-201832006 Persons Treated as Grantors
- plr-201832005 Persons Treated as Grantors
- plr-201832004 Inadvertent Terminations
- plr-201832003 Extension of Time for Making Certain Elections
- plr-201832002 Section 42; Low-Income Housing Credit
- plr-201832001 Extension of Time for Making Certain Elections
- plr-201831011 Gross Income v. Not Gross Income
- plr-201831010 Section 168; MACRS
- plr-201831009 Treatment of Certain Nonexempt Trusts as Charitable Foundations
- plr-201831008 Shareholder Consent
- plr-201831007 Extension of Time for Making Certain Elections
- plr-201831006 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
- plr-201831005 Inadvertent Terminations
- plr-201831004 Individual Retirement Accounts
- plr-201831003 Renunciation of Testate or Intestate Share
- plr-201831002 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201831001 Shareholder Not an Individual or Permitted Trust or Estate
- plr-201830010 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201830009 Section 472; LIFO Election
- plr-201830008 Inadvertent Terminations
- plr-201830007 Inadvertent Terminations
- plr-201830006 Output Facilities
- plr-201830005 Carryovers in Certain Corporate Acquisitions (Allowed v. Not Allowed)
- plr-201830004 Inadvertent Terminations
- plr-201830003 Definition of Taxable Expenditure
- plr-201830002 Liquidating Trusts
- plr-201830001 Extension of Time for Making Certain Elections
- plr-201829005 Other Definitions
- plr-201829004 Securities In Affiliated Corporations
- plr-201829003 Active Conduct of Exempt Purpose Activities
- plr-201829002 Extension of Time for Making Certain Elections
- plr-201829001 Interest Expense Allocation/Apportionment
- plr-201828010 Normalization Rules
- plr-201828009 Definition of Real Estate Investment Trust
- plr-201828008 Definition of Real Estate Investment Trust
- plr-201828007 Qualifying Employer Real Property/Securities
- plr-201828006 Capital Expenditures (Deductible v. Not Deductible)
- plr-201828005 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201828004 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201828003 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201828002 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201828001 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201827010 Inadvertent Terminations
- plr-201827009 Extension of Time for Making Certain Elections
- plr-201827008 Active Business
- plr-201827007 Section 1502; Election to File Consolidated Return
- plr-201827006 Assets for Control of Transferee (Type "D")
- plr-201827005 Extension of Time for Making Certain Elections
- plr-201827004 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201827003 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a))
- plr-201827002 Association v. Trust
- plr-201827001 Other
- plr-201826009 Church Plan
- plr-201826008 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201826007 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201826006 Extension of Time for Making Certain Elections
- plr-201826005 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201826004 Section 338(g); Election Under Section 1.338-1T(c)(1)
- plr-201826003 Imposition of Tax on Coal
- plr-201826002 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201826001 Extension of Time for Making Certain Elections
- plr-201825026 Electricity Produced from Certain Renewable Sources
- plr-201825025 Electricity Produced from Certain Renewable Sources
- plr-201825024 Revocation of Elections
- plr-201825023 Extension of Time for Making Certain Elections
- plr-201825022 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201825021 Disposition of Interest
- plr-201825020 Disposition of Interest
- plr-201825019 Disposition of Interest
- plr-201825018 Inadvertent Terminations
- plr-201825017 R and D Expenditures
- plr-201825016 Section 1502; Election to File Consolidated Return
- plr-201825015 Other
- plr-201825014 Other
- plr-201825013 Extension of Time for Making Certain Elections
- plr-201825012 Disqualified Benefits
- plr-201825011 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201825010 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201825009 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201825008 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201825007 Tax On Generation Skipping Transfers
- plr-201825006 Other
- plr-201825005 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201825004 Private Foundation
- plr-201825003 Imposition of Gift Tax (Imposed v. Not Imposed)
- plr-201825002 Other
- plr-201825001 Extension of Time for Making Certain Elections
- plr-201824011 Other
- plr-201824010 Inadvertent Terminations
- plr-201824009 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201824008 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201824007 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201824006 Normalization Rules
- plr-201824005 Normalization Rules
- plr-201824004 Inadvertent Terminations
- plr-201824003 Inadvertent Terminations
- plr-201824002 Inadvertent Terminations
- plr-201824001 Inadvertent Terminations
- plr-201823003 Inadvertent Terminations
- plr-201823002 Inadvertent Terminations
- plr-201823001 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201822025 Additional First Year Depreciation
- plr-201822024 Extension of Time for Making Certain Elections
- plr-201822023 Extension of Time for Making Certain Elections
- plr-201822022 Extension of Time for Making Certain Elections
- plr-201822021 Extension of Time for Making Certain Elections
- plr-201822020 Extension of Time for Making Certain Elections
- plr-201822019 Extension of Time for Making Certain Elections
- plr-201822018 Extension of Time for Making Certain Elections
- plr-201822017 Extension of Time for Making Certain Elections
- plr-201822016 Extension of Time for Making Certain Elections
- plr-201822015 Extension of Time for Making Certain Elections
- plr-201822014 Extension of Time for Making Certain Elections
- plr-201822013 Extension of Time for Making Certain Elections
- plr-201822012 Extension of Time for Making Certain Elections
- plr-201822011 Extension of Time for Making Certain Elections
- plr-201822010 Extension of Time for Making Certain Elections
- plr-201822009 Extension of Time for Making Certain Elections
- plr-201822008 Transfer to Corporation Controlled by Transferor
- plr-201822007 Section 168; MACRS
- plr-201822006 Late Elections
- plr-201822005 Extension of Time for Making Certain Elections
- plr-201822004 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations
- plr-201822003 Inadvertent Terminations
- plr-201822002 Inadvertent Termination
- plr-201822001 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201821012 Definition of Involuntary Conversion Events
- plr-201821011 Inadvertent Terminations
- plr-201821010 Inadvertent Terminations
- plr-201821009 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201821008 By a Surviving Spouse
- plr-201821007 Other
- plr-201821006 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201821005 Exception for Program-Related Investments
- plr-201821004 Estates or Trusts
- plr-201821003 Estates or Trusts
- plr-201821002 Estates or Trusts
- plr-201821001 Inadvertent Terminations
- plr-201820017 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201820016 Spin-Off
- plr-201820015 Extension of Time for Making Certain Elections
- plr-201820014 Mixed Straddle Account
- plr-201820013 Amortization of Goodwill & Certain Other Intangibles
- plr-201820012 Income Requirements
- plr-201820011 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201820010 Extension of Time for Making Certain Elections
- plr-201820009 Inadvertent Terminations
- plr-201820008 Tax On Generation Skipping Transfers
- plr-201820007 Tax On Generation Skipping Transfers
- plr-201820006 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201820005 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201820004 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201820003 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201820002 Using Stock of Corporation Controlling Merged Corporation
- plr-201820001 Inadvertent Terminations
- plr-201819010 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201819009 Section 442; Accounting Periods
- plr-201819008 Section 1502; Election to File Consolidated Return
- plr-201819007 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations
- plr-201819006 Extension of Time for Making Certain Elections
- plr-201819005 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201819004 Workmen's Compensation
- plr-201819003 Inadvertent Terminations
- plr-201819002 Inadvertent Terminations
- plr-201819001 Inadvertent Termination
- plr-201818011 Section 168; MACRS
- plr-201818010 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized)
- plr-201818009 Essential Governmental Function
- plr-201818008 Essential Governmental Function
- plr-201818007 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201818006 Section 168; MACRS
- plr-201818005 Wills or Revocable Trusts Executed Before October 22, 1986
- plr-201818004 Section 168; MACRS
- plr-201818003 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201818002 Section 168; MACRS
- plr-201818001 Inadvertent Termination
- plr-201817018 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201817017 Other
- plr-201817016 Tax On Generation Skipping Transfers
- plr-201817015 Inadvertent Terminations
- plr-201817014 Tax On Generation Skipping Transfers
- plr-201817013 Tax On Generation Skipping Transfers
- plr-201817012 Tax On Generation Skipping Transfers
- plr-201817011 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201817010 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201817009 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201817008 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01)
- plr-201817007 Other
- plr-201817006 Normalization Rules
- plr-201817005 Extension of Time for Making Certain Elections
- plr-201817004 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations
- plr-201817003 Tax On Generation Skipping Transfers
- plr-201817002 Tax On Generation Skipping Transfers
- plr-201817001 Distribution of Stock and Securities of a Controlled Corporation
- plr-201816009 Hedging Transactions
- plr-201816008 Property Similar or Related in Service or Use
- plr-201816007 Political Subdivisions
- plr-201816006 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201816005 Normalization Rules
- plr-201816004 Governmental Benefits and Subsidies
- plr-201816003 Income Requirements
- plr-201816002 Income Requirements
- plr-201816001 Income Requirements
- plr-201815015 Definitions
- plr-201815014 Extension of Time for Making Certain Elections
- plr-201815013 Accounting Methods
- plr-201815012 Extension of Time for Making Certain Elections
- plr-201815011 Definitions
- plr-201815010 Definitions
- plr-201815009 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201815008 Includible Corporation v. Not an Includible Corporation
- plr-201815007 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201815006 Inadvertent Terminations
- plr-201815005 Governmental Benefits and Subsidies
- plr-201815004 Termination of Election
- plr-201815003 Shareholder Consent
- plr-201815002 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201815001 Extension of Time for Making Certain Elections
- plr-201814008 Extension of Time for Making Certain Elections
- plr-201814007 Definitions
- plr-201814006 Retroactive Elections
- plr-201814005 Tax On Generation Skipping Transfers
- plr-201814004 Extension of Time for Making Certain Elections
- plr-201814003 Definitions
- plr-201814002 Tax On Generation Skipping Transfers
- plr-201814001 Tax On Generation Skipping Transfers
- plr-201813016 Contributions in Aid of Construction
- plr-201813015 Inadvertent Terminations
- plr-201813014 Inadvertent Terminations
- plr-201813013 Inadvertent Terminations
- plr-201813012 Inadvertent Terminations
- plr-201813011 Inadvertent Terminations
- plr-201813010 Inadvertent Terminations
- plr-201813009 Inadvertent Terminations
- plr-201813008 Inadvertent Terminations
- plr-201813007 Inadvertent Terminations
- plr-201813006 Section 1502; Election to File Consolidated Return
- plr-201813005 Section 42; Low-Income Housing Credit
- plr-201813004 Extension of Time for Making Certain Elections
- plr-201813003 Inadvertent Terminations
- plr-201813002 Inadvertent Terminations
- plr-201813001 Inadvertent Terminations
- plr-201812009 Rents From Real Property
- plr-201812008 Fair Market Value Method
- plr-201812007 Fair Market Value Method
- plr-201812006 Election
- plr-201812005 Passive Foreign Investment Company
- plr-201812004 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201812003 Passive Investment Income
- plr-201812002 Business Purpose
- plr-201812001 Business Purpose
- plr-201811012 Extension of Time for Making Certain Elections
- plr-201811011 Extension of Time for Making Certain Elections
- plr-201811010 Extension of Time for Making Certain Elections
- plr-201811009 Definitions and Special Rules
- plr-201811008 Church Plan
- plr-201811007 Section 168; MACRS
- plr-201811006 Section 168; MACRS
- plr-201811005 Inadvertent Terminations
- plr-201811004 Definitions
- plr-201811003 Extension of Time for Making Certain Elections
- plr-201811002 Gifts by Husband or Wife to Third Party (Gift Splitting) (Allowed v. Not Allowed)
- plr-201811001 Inadvertent Terminations
- plr-201810006 Election by Small Business Corporation
- plr-201810005 Nonrecognition of Gain or Loss on Contributions
- plr-201810004 Fixed or Determinable Gains, Profits, or Income
- plr-201810003 Inadvertent Terminations
- plr-201810002 Other
- plr-201810001 Stock of Members
- plr-201809006 Retroactive Elections
- plr-201809005 Definitions; Special Rules
- plr-201809004 Extension of Time for Making Certain Elections
- plr-201809003 Residential Energy Efficient Property
- plr-201809002 Election
- plr-201809001 Election
- plr-201808013 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201808012 Retroactive Elections
- plr-201808011 Other
- plr-201808010 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201808009 Extension of Time for Making Certain Elections
- plr-201808008 Other
- plr-201808007 Section 168; MACRS
- plr-201808006 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201808005 Extension of Time for Making Certain Elections
- plr-201808004 Liquidating Trusts
- plr-201808003 Special Valuation Rules for Transfers in Trust
- plr-201808002 Special Valuation Rules for Transfers in Trust
- plr-201808001 Special Valuation Rules for Transfers in Trust
- plr-201807009 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201807008 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities
- plr-201807007 Election by Foreign Insurance Company to be Treated as Domestic Corporation
- plr-201807006 Late Elections
- plr-201807005 Election
- plr-201807004 Other
- plr-201807003 Other
- plr-201807002 Other
- plr-201807001 Exceptions to General Rule
- plr-201806007 Registration Required Bond
- plr-201806006 Extension of Time for Making Certain Elections
- plr-201806005 Closing of Partnership Taxable Year
- plr-201806004 Other
- plr-201806003 Other
- plr-201806002 Other
- plr-201806001 Other
- plr-201805012 Transfer by Corporation in Title 11 Case (Type "G")
- plr-201805011 Other
- plr-201805010 Inadvertent Terminations
- plr-201805009 Inadvertent Terminations
- plr-201805008 Redemption Through Use of Related Corporations
- plr-201805007 Redemption Through Use of Related Corporations
- plr-201805006 Redemption Through Use of Related Corporations
- plr-201805005 Redemption Through Use of Related Corporations
- plr-201805004 Redemption Through Use of Related Corporations
- plr-201805003 Redemption Through Use of Related Corporations
- plr-201805002 Medical, Etc. Benefits
- plr-201804007 Extension of Time for Making Certain Elections
- plr-201804006 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201804005 Extension of Time for Making Certain Elections
- plr-201804004 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201804003 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201804002 Extension of Time for Making Certain Elections
- plr-201804001 Shareholder Consent
- plr-201803008 Nonshareholder Contribution to Capital for Bio Fuels Subsidies
- plr-201803007 Church Plan
- plr-201803006 Restriction on Cash-Outs
- plr-201803005 Taxation of Designated Settlement Funds
- plr-201803004 Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year
- plr-201803003 Tax On Generation Skipping Transfers
- plr-201803002 Extension of Time for Making Certain Elections
- plr-201803001 Extension of Time for Making Certain Elections
- plr-201802013 Section 442; Accounting Periods
- plr-201802012 Section 442; Accounting Periods
- plr-201802011 Section 442; Accounting Periods
- plr-201802010 Section 442; Accounting Periods
- plr-201802009 Section 1502; Election to File Consolidated Return
- plr-201802008 Other
- plr-201802007 Certain Transfers to Creditors
- plr-201802006 Extension of Time for Making Certain Elections
- plr-201802005 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201802004 Tax On Insurance Companies Other Than Life Insurance Companies
- plr-201802003 (Formerly Section 28) Clinical Testing Expenses for Certain Drugs
- plr-201802002 Extension of Time for Making Certain Elections
- plr-201802001 Extension of Time for Making Certain Elections
- plr-201801012 Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled
- plr-201801011 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201801010 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201801009 Other
- plr-201801008 Inadvertent Terminations
- plr-201801007 Eligible v. Ineligible
- plr-201801006 Other
- plr-201801005 Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled
- plr-201801004 Shareholder Consent
- plr-201801003 Extension of Time for Making Certain Elections
- plr-201801002 Section 472; LIFO Election
- plr-201801001 Extension of Time for Making Certain Elections
2017
- plr-201752007 Other
- plr-201752006 Inadvertent Terminations
- plr-201752005 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201752004 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201752003 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201752002 Normalization Rules
- plr-201752001 Branch Tax
- plr-201751013 Extension of Time for Making Certain Elections
- plr-201751012 Section 1502; Election to File Consolidated Return
- plr-201751011 Income Requirements
- plr-201751010 Election
- plr-201751009 Other
- plr-201751008 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201751007 Inadvertent Terminations
- plr-201751006 Qualifying Income
- plr-201751005 Extension of Time for Making Certain Elections
- plr-201751004 Extension of Time for Making Certain Elections
- plr-201751003 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners
- plr-201751002 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners
- plr-201751001 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners
- plr-201750015 Extension of Time for Making Certain Elections
- plr-201750014 Extension of Time for Making Certain Elections
- plr-201750013 Inadvertent Terminations
- plr-201750012 Section 168; MACRS
- plr-201750011 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201750010 Minimum Funding Waiver
- plr-201750009 Fixed Investment Trusts
- plr-201750008 Accounting Methods
- plr-201750007 Inadvertent Terminations
- plr-201750006 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes
- plr-201750005 Election
- plr-201750004 Benefit Distributions
- plr-201750003 Agricultural and Horticultural Cooperatives
- plr-201750002 Extension of Time for Making Certain Elections
- plr-201750001 Extension of Time for Making Certain Elections
- plr-201749010 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201749009 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201749008 REMIC Defined
- plr-201749007 Non-Exempt Trust
- plr-201749006 Inadvertent Terminations
- plr-201749005 REMIC Defined
- plr-201749004 Other
- plr-201749003 Extension of Time for Making Certain Elections
- plr-201749002 Excess Losses
- plr-201749001 Definitions
- plr-201748007 Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled
- plr-201748006 Extension of Time for Making Certain Elections
- plr-201748005 Election
- plr-201748004 Inadvertent Terminations
- plr-201748003 Inadvertent Terminations
- plr-201748002 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201748001 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201746022 Election by Foreign Insurance Company to be Treated as Domestic Corporation
- plr-201746021 Other
- plr-201746020 Extension of Time for Making Certain Elections
- plr-201746019 Aggregating Non-Operating Mineral Interests
- plr-201746018 Election
- plr-201746017 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201746016 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201746015 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201746014 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201746013 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201746012 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201746011 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201746010 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201746009 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201746008 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201746007 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201746006 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201746005 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201746004 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201746003 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201746002 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201746001 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201745011 Inadvertent Terminations
- plr-201745010 Inadvertent Terminations
- plr-201745009 Inadvertent Terminations
- plr-201745008 Inadvertent Terminations
- plr-201745007 Extension of Time for Making Certain Elections
- plr-201745006 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201745005 Partnerships v. Associations
- plr-201745004 IDC Expenditures
- plr-201745003 Election
- plr-201745002 Normalization Rules
- plr-201745001 Definition of Taxable Expenditure
- plr-201744017 Extension of Time for Making Certain Elections
- plr-201744016 Fair Market Value Method
- plr-201744015 Fair Market Value Method
- plr-201744014 Fair Market Value Method
- plr-201744013 Inadvertent Terminations
- plr-201744012 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201744011 Section 1502; Election to File Consolidated Return
- plr-201744010 Other
- plr-201744009 Election by Foreign Insurance Company to be Treated as Domestic Corporation
- plr-201744008 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners
- plr-201744007 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners
- plr-201744006 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners
- plr-201744005 Section 168; MACRS
- plr-201744004 Retroactive Elections
- plr-201744003 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201744002 Definitions
- plr-201744001 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201743017 Device
- plr-201743016 Late Elections
- plr-201743015 Inadvertent Terminations
- plr-201743014 Reelection
- plr-201743013 Valuation of Farm Real Property
- plr-201743012 Inadvertent Terminations
- plr-201743011 Discharge of Indebtedness
- plr-201743010 Governmental Benefits and Subsidies
- plr-201743009 Normalization Rules
- plr-201743008 Extension of Time for Making Certain Elections
- plr-201743007 Extension of Time for Making Certain Elections
- plr-201743006 Inadvertent Terminations
- plr-201743005 Extension of Time for Making Certain Elections
- plr-201743004 Extension of Time for Making Certain Elections
- plr-201743003 Extension of Time for Making Certain Elections
- plr-201743002 Eligible Deferred Compensation Plan Defined
- plr-201743001 Inadvertent Terminations
- plr-201742020 Section 42; Low-Income Housing Credit
- plr-201742019 Definitions
- plr-201742018 Definitions
- plr-201742017 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities
- plr-201742016 Inadvertent Terminations
- plr-201742015 Inadvertent Terminations
- plr-201742014 Revised Schedules
- plr-201742013 Income Requirements
- plr-201742012 Income Requirements
- plr-201742011 Income Requirements
- plr-201742010 Income Requirements
- plr-201742009 Income Requirements
- plr-201742008 Income Requirements
- plr-201742007 REMIC Defined
- plr-201742006 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners
- plr-201742005 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201742004 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201742003 Inadvertent Terminations
- plr-201742002 Income of States, Municipalities, etc.
- plr-201742001 Extension of Time for Making Certain Elections
- plr-201741017 Section 42; Low-Income Housing Credit
- plr-201741016 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201741015 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201741014 Inadvertent Terminations
- plr-201741013 Election to Use Taxable Year
- plr-201741012 Dividend
- plr-201741011 Extension of Time for Making Certain Elections
- plr-201741010 Political Subdivisions
- plr-201741009 Inadvertent Terminations
- plr-201741008 Inadvertent Terminations
- plr-201741007 Section 168; MACRS
- plr-201741006 Section 1502; Election to File Consolidated Return
- plr-201741005 Normalization Rules
- plr-201741004 Normalization Rules
- plr-201741003 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201741002 Rents From Real Property
- plr-201741001 Qualifying Income
- plr-201740019 Extension of Time for Making Certain Elections
- plr-201740017 Rents From Real Property
- plr-201740016 Section 446
- plr-201740015 Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled
- plr-201740014 Other
- plr-201740013 Extension of Time for Making Certain Elections
- plr-201740012 Revised Schedules
- plr-201740011 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201740010 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201740009 Revised Schedules
- plr-201740008 Revised Schedules
- plr-201740007 Extension of Time for Making Certain Elections
- plr-201740006 Extension of Time for Making Certain Elections
- plr-201740005 Section 446
- plr-201740004 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201740003 Other
- plr-201740002 Acquisition Indebtedness
- plr-201740001 Inadvertent Terminations
- plr-201739010 Church Plan
- plr-201739009 Foreign Personal Holding Company Income
- plr-201739008 Other
- plr-201739007 Inadvertent Terminations
- plr-201739006 Retroactive Elections
- plr-201739005 Other
- plr-201739004 Association v. Trust
- plr-201739003 Extension of Time for Making Certain Elections
- plr-201739002 Private Activity Bond; Qualified Bond
- plr-201739001 Normalization Rules
- plr-201738011 Passive Investment Income
- plr-201738010 Definitions
- plr-201738009 Extension of Time for Making Certain Elections
- plr-201738008 Extension of Time for Making Certain Elections
- plr-201738007 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201738006 Section 1502; Election to File Consolidated Return
- plr-201738005 Other
- plr-201738004 Extension of Time for Making Certain Elections
- plr-201738003 REMIC Defined
- plr-201738002 Section 338(g); Election Under Section 1.338-1T(c)(1)
- plr-201738001 REMIC Defined
- plr-201737010 Change in Identity, etc. (Type "F")
- plr-201737009 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a))
- plr-201737008 Powers of Appointment (Transfer v. Not a Transfer)
- plr-201737007 Extension of Time for Making Certain Elections
- plr-201737006 Extension of Time for Making Certain Elections
- plr-201737005 Inadvertent Terminations
- plr-201737004 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a))
- plr-201737003 Definition of Excess Business Holdings
- plr-201737002 Section 168; MACRS
- plr-201737001 Powers of Appointment (Transfer v. Not a Transfer)
- plr-201736020 Qualifying Income
- plr-201736019 Life Insurance Contract Defined
- plr-201736018 Distributions
- plr-201736017 Extension of Time for Making Certain Elections
- plr-201736016 Accounting Methods
- plr-201736015 Estates or Trusts
- plr-201736014 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a))
- plr-201736013 Definitions
- plr-201736012 Definitions
- plr-201736011 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a))
- plr-201736010 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a))
- plr-201736009 Extension of Time for Making Certain Elections
- plr-201736008 Extension of Time for Making Certain Elections
- plr-201736007 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201736006 Definitions
- plr-201736005 Election
- plr-201736004 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201736003 Section 168; MACRS
- plr-201736002 Capital Expenditures (Deductible v. Not Deductible)
- plr-201736001 Other
- plr-201735020 Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations)
- plr-201735019 Extension of Time for Making Certain Elections
- plr-201735018 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a))
- plr-201735017 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201735016 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a))
- plr-201735015 Extension of Time for Making Certain Elections
- plr-201735014 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a))
- plr-201735013 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a))
- plr-201735012 Definitions
- plr-201735011 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a))
- plr-201735010 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a))
- plr-201735009 Constructive Additions
- plr-201735008 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a))
- plr-201735007 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a))
- plr-201735006 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a))
- plr-201735005 Tax On Generation Skipping Transfers
- plr-201735004 Section 442; Accounting Periods
- plr-201735003 Qualified Export Assets
- plr-201735002 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a))
- plr-201735001 Estates or Trusts
- plr-201734008 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a))
- plr-201734006 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a))
- plr-201734005 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a))
- plr-201734004 Device
- plr-201734003 Other
- plr-201734002 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a))
- plr-201734001 Extension of Time for Making Certain Elections
- plr-201733011 IDC Expenditures
- plr-201733010 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a))
- plr-201733009 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a))
- plr-201733008 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a))
- plr-201733007 Extension of Time for Making Certain Elections
- plr-201733006 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a))
- plr-201733005 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a))
- plr-201733004 Outside Directors
- plr-201733003 Other
- plr-201733002 Definitions
- plr-201733001 Qualified Subchapter S Trusts
- plr-201732029 Inclusion Ratio
- plr-201732028 Extension of Time for Making Certain Elections
- plr-201732027 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a))
- plr-201732026 Extension of Time for Making Certain Elections
- plr-201732025 Section 1502; Election to File Consolidated Return
- plr-201732024 Extension of Time for Making Certain Elections
- plr-201732023 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a))
- plr-201732022 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a))
- plr-201732021 Tax On Insurance Companies Other Than Life Insurance Companies
- plr-201732020 Inadvertent Terminations
- plr-201732019 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a))
- plr-201732018 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a))
- plr-201732017 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a))
- plr-201732016 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a))
- plr-201732015 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201732014 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a))
- plr-201732013 Extension of Time for Making Certain Elections
- plr-201732012 Income Requirements
- plr-201732011 Extension of Time for Making Certain Elections
- plr-201732010 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a))
- plr-201732009 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a))
- plr-201732008 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a))
- plr-201732007 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a))
- plr-201732006 Qualifying Income
- plr-201732005 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a))
- plr-201732004 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a))
- plr-201732003 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a))
- plr-201732002 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a))
- plr-201732001 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a))
- plr-201731011 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201731010 Inclusion Ratio
- plr-201731009 State
- plr-201731008 Assets for Control of Transferee (Type "D")
- plr-201731007 Late Elections
- plr-201731006 Extension of Time for Making Certain Elections
- plr-201731005 Inclusion Ratio
- plr-201731004 Certain Transfers to Creditors
- plr-201731003 Assets for Control of Transferee (Type "D")
- plr-201731002 REMIC Defined
- plr-201731001 REMIC Defined
- plr-201730022 Charitable Remainder Unitrust
- plr-201730021 Ceases to be Small Business Corporation
- plr-201730020 Disposition of Interest
- plr-201730019 Trusts
- plr-201730018 Excise Taxes on Acts of Self-Dealing
- plr-201730017 Excise Taxes on Acts of Self-Dealing
- plr-201730016 Late Elections
- plr-201730015 Cases Where Persons Receiving Payment Must Collect Services and Facilities Tax
- plr-201730014 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a))
- plr-201730013 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a))
- plr-201730012 Excise Taxes on Acts of Self-Dealing
- plr-201730011 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a))
- plr-201730010 Distributions Within a Consolidated Group
- plr-201730009 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a))
- plr-201730008 Section 1502; Election to File Consolidated Return
- plr-201730007 Election by Foreign Insurance Company to be Treated as Domestic Corporation
- plr-201730006 REMIC Defined
- plr-201730005 Other
- plr-201730004 Other
- plr-201730003 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a))
- plr-201730002 Inadvertent Terminations
- plr-201730001 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a))
- plr-201729019 Extension of Time for Making Certain Elections
- plr-201729018 Extension of Time for Making Certain Elections
- plr-201729017 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a))
- plr-201729016 Inadvertent Terminations
- plr-201729015 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201729014 Charitable Remainder Unitrust
- plr-201729013 Trusts
- plr-201729012 Disposition of Interest
- plr-201729011 Disposition of Interest
- plr-201729010 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a))
- plr-201729009 Allocation of Income and Deductions
- plr-201729008 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a))
- plr-201729007 Extension of Time for Making Certain Elections
- plr-201729006 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a))
- plr-201729005 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a))
- plr-201729004 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a))
- plr-201729003 Retroactive Elections
- plr-201729002 Late Elections
- plr-201728021 Qualifying Income
- plr-201728020 Inadvertent Terminations
- plr-201728019 Accounting Methods
- plr-201728018 Other
- plr-201728017 Other
- plr-201728016 Extension of Time for Making Certain Elections
- plr-201728015 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201728014 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a))
- plr-201728013 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201728012 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201728011 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201728010 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201728009 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201728008 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201728007 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201728006 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201728005 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201728004 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a))
- plr-201728003 Hedging Transactions
- plr-201728002 Section 1502; Election to File Consolidated Return
- plr-201728001 Extension of Time for Making Certain Elections
- plr-201727003 Arbitrage
- plr-201727002 Terminal Rental Adjustment Clause
- plr-201727001 Inadvertent Terminations
- plr-201726011 Section 42; Low-Income Housing Credit
- plr-201726010 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201726009 Election
- plr-201726008 Accounting Methods
- plr-201726007 Private Activity Bond; Qualified Bond
- plr-201726006 Accounting Methods
- plr-201726005 Initial Schedules
- plr-201726004 Nonshareholder Contribution to Capital for Bio Fuels Subsidies
- plr-201726003 Section 442; Accounting Periods
- plr-201726002 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201726001 Qualified Scholarship Funding Bond
- plr-201725025 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a))
- plr-201725024 Covered Employees
- plr-201725023 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a))
- plr-201725022 Inadvertent Terminations
- plr-201725021 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a))
- plr-201725020 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a))
- plr-201725019 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a))
- plr-201725018 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a))
- plr-201725017 Conversion to Tax Exempt
- plr-201725016 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a))
- plr-201725015 Section 266; Carrying Charges
- plr-201725014 Initial Schedules
- plr-201725013 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a))
- plr-201725012 Extension of Time for Making Certain Elections
- plr-201725011 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a))
- plr-201725010 Extension of Time for Making Certain Elections
- plr-201725009 Excise Taxes on Acts of Self-Dealing
- plr-201725008 Excise Taxes on Taxable Expenditures
- plr-201725007 Extension of Time for Making Certain Elections
- plr-201725006 Extension of Time for Making Certain Elections
- plr-201725005 Extension of Time for Making Certain Elections
- plr-201725004 Extension of Time for Making Certain Elections
- plr-201725003 Extension of Time for Making Certain Elections
- plr-201725002 Extension of Time for Making Certain Elections
- plr-201725001 Section 50(d)(5) Passthrough of Investment Credit
- plr-201724024 Qualifying Income
- plr-201724023 Extension of Time for Making Certain Elections
- plr-201724022 Extension of Time for Making Certain Elections
- plr-201724021 Inadvertent Terminations
- plr-201724020 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a))
- plr-201724019 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a))
- plr-201724018 Extension of Time for Making Certain Elections
- plr-201724017 Extension of Time for Making Certain Elections
- plr-201724016 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201724015 Extension of Time for Making Certain Elections
- plr-201724014 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a))
- plr-201724013 Inadvertent Terminations
- plr-201724012 Trade or Business (Deductible v. Not Deductible)
- plr-201724011 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a))
- plr-201724010 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201724009 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201724008 Extension of Time for Making Certain Elections
- plr-201724007 Other Definitions
- plr-201724006 Late Elections
- plr-201724005 Section 42; Low-Income Housing Credit
- plr-201724004 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a))
- plr-201724003 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a))
- plr-201724002 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a))
- plr-201724001 Excise Taxes on Taxable Expenditures
- plr-201723016 Revised Schedules
- plr-201723015 Revised Schedules
- plr-201723014 Revised Schedules
- plr-201723013 Revised Schedules
- plr-201723012 Extension of Time for Making Certain Elections
- plr-201723011 Inadvertent Terminations
- plr-201723010 Accounting Methods
- plr-201723009 Termination
- plr-201723008 Termination
- plr-201723007 Section 168; MACRS
- plr-201723006 Disqualified Person
- plr-201723005 Disqualified Person
- plr-201723004 Qualifying Income
- plr-201723003 Tax On Generation Skipping Transfers
- plr-201723002 Tax On Generation Skipping Transfers
- plr-201723001 Extension of Time for Making Certain Elections
- plr-201722024 Election
- plr-201722023 Qualifying Income
- plr-201722022 Inadvertent Terminations
- plr-201722021 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a))
- plr-201722020 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a))
- plr-201722019 Passive Investment Income
- plr-201722018 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201722017 Extension of Time for Making Certain Elections
- plr-201722016 Income Requirements
- plr-201722015 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201722014 Cash or Deferred Arrangements
- plr-201722013 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201722012 Stock of Members
- plr-201722011 Extension of Time for Making Certain Elections
- plr-201722010 Election
- plr-201722009 Minimum Funding Waiver
- plr-201722008 Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86)
- plr-201722007 Inclusion of Amounts in Gross Income of Beneficiaries of Estates and Trusts Accumulating Income or Distributing Corpus
- plr-201722006 Public Utility Property
- plr-201722005 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a))
- plr-201722004 Gross Income v. Not Gross Income
- plr-201722003 Election by Foreign Insurance Company to be Treated as Domestic Corporation
- plr-201722002 Extension of Time for Making Certain Elections
- plr-201722001 Section 168; MACRS
- plr-201721014 Distributions of Appreciated Property
- plr-201721012 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a))
- plr-201721011 Other
- plr-201721010 Revised Schedules
- plr-201721009 Revised Schedules
- plr-201721008 Inadvertent Terminations
- plr-201721007 Qualifying Income
- plr-201721006 Special Valuation Rules for Transfers in Trust
- plr-201721005 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a))
- plr-201721004 Inadvertent Terminations
- plr-201721003 Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year
- plr-201721002 Certain Transfers to Creditors
- plr-201721001 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a))
- plr-201720009 Certain Employee Contributions
- plr-201720008 Definition of Real Estate Investment Trust
- plr-201720007 Extension of Time for Making Certain Elections
- plr-201720006 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a))
- plr-201720005 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a))
- plr-201720004 Extension of Time for Making Certain Elections
- plr-201720003 Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year
- plr-201720002 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201720001 Income of States, Municipalities, etc.
- plr-201719024 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a))
- plr-201719023 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a))
- plr-201719022 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a))
- plr-201719021 Gross Income Requirement
- plr-201719020 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a))
- plr-201719019 Extension of Time for Making Certain Elections
- plr-201719018 Religious, Charitable, etc., Institutions and Community Chest
- plr-201719017 Extension of Time for Making Certain Elections
- plr-201719016 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a))
- plr-201719015 Extension of Time for Making Certain Elections
- plr-201719014 Extension of Time for Making Certain Elections
- plr-201719013 Extension of Time for Making Certain Elections
- plr-201719012 Extension of Time for Making Certain Elections
- plr-201719011 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a))
- plr-201719010 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a))
- plr-201719009 Payments Made in Settlement of Payment Card and Third Party Network Transactions
- plr-201719008 Tax On Generation Skipping Transfers
- plr-201719007 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201719006 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201719005 Extension of Time for Making Certain Elections
- plr-201719004 Qualifying Distribution
- plr-201719003 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201719002 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201719001 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201718035 Fair Market Value Method
- plr-201718034 Fair Market Value Method
- plr-201718033 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a))
- plr-201718032 Gross Income Requirement
- plr-201718031 Extension of Time for Making Certain Elections
- plr-201718030 Gross Income Requirement
- plr-201718029 Other Funds
- plr-201718028 Extension of Time for Making Certain Elections
- plr-201718027 Extension of Time for Making Certain Elections
- plr-201718026 Extension of Time for Making Certain Elections
- plr-201718025 Extension of Time for Making Certain Elections
- plr-201718024 Extension of Time for Making Certain Elections
- plr-201718023 Insolvent Taxpayer
- plr-201718022 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a))
- plr-201718021 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a))
- plr-201718020 Foreign Personal Holding Company Income
- plr-201718019 Extension of Time for Making Certain Elections
- plr-201718018 Taxation of Designated Settlement Funds
- plr-201718017 Modified Accelerated Cost Recovery System
- plr-201718016 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a))
- plr-201718015 Normalization Rules
- plr-201718014 Tax On Generation Skipping Transfers
- plr-201718013 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201718012 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners
- plr-201718010 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners
- plr-201718009 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners
- plr-201718008 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners
- plr-201718007 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners
- plr-201718006 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners
- plr-201718005 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners
- plr-201718004 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners
- plr-201718003 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners
- plr-201718002 Excise Taxes on Acts of Self-Dealing
- plr-201718001 Income of States, Municipalities, etc.
- plr-201717040 Other
- plr-201717039 Other
- plr-201717038 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201717037 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a))
- plr-201717036 Late Elections
- plr-201717035 Gross Income Requirement
- plr-201717034 Gross Income Requirement
- plr-201717033 Gross Income Requirement
- plr-201717032 Gross Income Requirement
- plr-201717031 Gross Income Requirement
- plr-201717030 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a))
- plr-201717029 Gross Income Requirement
- plr-201717028 Gross Income Requirement
- plr-201717027 Gross Income Requirement
- plr-201717026 Gross Income Requirement
- plr-201717025 Gross Income Requirement
- plr-201717024 Gross Income Requirement
- plr-201717023 Section 1502; Election to File Consolidated Return
- plr-201717022 Gross Income Requirement
- plr-201717021 Gross Income Requirement
- plr-201717020 Gross Income Requirement
- plr-201717019 Inadvertent Terminations
- plr-201717018 Section 1502; Election to File Consolidated Return
- plr-201717017 Election
- plr-201717016 Inadvertent Terminations
- plr-201717015 Election
- plr-201717014 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201717013 Late Elections
- plr-201717012 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a))
- plr-201717011 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a))
- plr-201717010 50-Percent Exclusion for Gain from Certain Small Business Stocks
- plr-201717009 Late Elections
- plr-201717008 Normalization Rules
- plr-201717007 Extension of Time for Making Certain Elections
- plr-201717006 Extension of Time for Making Certain Elections
- plr-201717005 Requirements to be Taxed as a REIT
- plr-201717004 Extension of Time for Making Certain Elections
- plr-201717003 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a))
- plr-201717002 Section 168; MACRS
- plr-201717001 Extension of Time for Making Certain Elections
- plr-201716046 Gross Income Requirement
- plr-201716044 Rents From Real Property
- plr-201716043 Definition of Real Estate Investment Trust
- plr-201716042 Gross Income Requirement
- plr-201716041 Gross Income Requirement
- plr-201716040 Gross Income Requirement
- plr-201716039 Gross Income Requirement
- plr-201716038 Gross Income Requirement
- plr-201716037 Gross Income Requirement
- plr-201716036 Gross Income Requirement
- plr-201716035 Gross Income Requirement
- plr-201716034 Gross Income Requirement
- plr-201716033 Gross Income Requirement
- plr-201716032 Gross Income Requirement
- plr-201716031 Gross Income Requirement
- plr-201716030 Gross Income Requirement
- plr-201716029 Gross Income Requirement
- plr-201716028 Gross Income Requirement
- plr-201716027 Gross Income Requirement
- plr-201716026 Gross Income Requirement
- plr-201716025 Gross Income Requirement
- plr-201716024 Gross Income Requirement
- plr-201716023 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201716022 Revised Schedules
- plr-201716021 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a))
- plr-201716020 Investment Company Exception
- plr-201716019 Investment Company Exception
- plr-201716018 Investment Company Exception
- plr-201716017 Investment Company Exception
- plr-201716016 Investment Company Exception
- plr-201716015 Extension of Time for Making Certain Elections
- plr-201716014 Extension of Time for Making Certain Elections
- plr-201716013 Extension of Time for Making Certain Elections
- plr-201716012 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a))
- plr-201716011 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201716010 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a))
- plr-201716009 Inadvertent Terminations
- plr-201716008 Extension of Time for Making Certain Elections
- plr-201716007 Section 1502; Election to File Consolidated Return
- plr-201716006 Inadvertent Terminations
- plr-201716005 Extension of Time for Making Certain Elections
- plr-201716004 Inadvertent Terminations
- plr-201716003 Inadvertent Terminations
- plr-201716002 Definition of Real Estate Investment Trust
- plr-201716001 Gross Income Requirement
- plr-201714028 Transactions Between Partner and Partnership
- plr-201714027 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a))
- plr-201714026 Extension of Time for Making Certain Elections
- plr-201714025 Extension of Time for Making Certain Elections
- plr-201714024 Late Elections
- plr-201714023 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a))
- plr-201714022 Extension of Time for Making Certain Elections
- plr-201714021 Extension of Time for Making Certain Elections
- plr-201714020 Extension of Time for Making Certain Elections
- plr-201714019 Other
- plr-201714018 Inadvertent Terminations
- plr-201714017 REMIC Defined
- plr-201714016 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a))
- plr-201714015 Inadvertent Terminations
- plr-201714014 Inadvertent Terminations
- plr-201714013 Other
- plr-201714012 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a))
- plr-201714011 Inadvertent Terminations
- plr-201714010 Section 59(e)
- plr-201714009 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a))
- plr-201714008 Deemed Allocation to Certain Lifetime Direct Skips
- plr-201714007 Inadvertent Terminations
- plr-201714006 Section 168; MACRS
- plr-201714005 Section 168; MACRS
- plr-201714004 Section 168; MACRS
- plr-201714003 Charitable Deduction
- plr-201714002 Charitable Deduction
- plr-201714001 Income of States, Municipalities, etc.
- plr-201713009 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a))
- plr-201713008 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a))
- plr-201713007 REMIC Defined
- plr-201713006 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a))
- plr-201713005 Section 168; MACRS
- plr-201713004 Section 168; MACRS
- plr-201713003 Split-Interest Trusts
- plr-201713002 Split-Interest Trusts
- plr-201712012 Section 442; Accounting Periods
- plr-201712011 Other
- plr-201712010 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a))
- plr-201712009 Extension of Time for Making Certain Elections
- plr-201712008 Inadvertent Terminations
- plr-201712007 Inadvertent Terminations
- plr-201712006 Inadvertent Terminations
- plr-201712005 Tax On Generation Skipping Transfers
- plr-201712004 Tax On Generation Skipping Transfers
- plr-201712003 Tax On Generation Skipping Transfers
- plr-201712002 Income of States, Municipalities, etc.
- plr-201712001 Income of States, Municipalities, etc.
- plr-201711008 Section 1502; Election to File Consolidated Return
- plr-201711007 Other
- plr-201711006 Extension of Time for Making Certain Elections
- plr-201711005 Extension of Time for Making Certain Elections
- plr-201711004 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201711003 Extension of Time for Making Certain Elections
- plr-201711002 Transitional Rules
- plr-201711001 Extension of Time for Making Certain Elections
- plr-201710022 Inadvertent Terminations
- plr-201710021 Ceases to be Small Business Corporation
- plr-201710020 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a))
- plr-201710019 Certain Publicly Traded Partnerships Treated as Corporations
- plr-201710018 Inadvertent Terminations
- plr-201710017 Inadvertent Terminations
- plr-201710016 Extension of Time for Making Certain Elections
- plr-201710015 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a))
- plr-201710014 Extension of Time for Making Certain Elections
- plr-201710013 Inadvertent Terminations
- plr-201710012 Extension of Time for Making Certain Elections
- plr-201710011 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a))
- plr-201710010 Extension of Time for Making Certain Elections
- plr-201710009 Inadvertent Terminations
- plr-201710008 Nonrecognition of Gain or Loss on Contributions
- plr-201710007 Nonrecognition of Gain or Loss on Contributions
- plr-201710006 Retirements
- plr-201710005 Unrelated v. Not Unrelated Trade or Business
- plr-201710004 Extension of Time for Making Certain Elections
- plr-201710003 Extension of Time for Making Certain Elections
- plr-201710002 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a))
- plr-201710001 Inadvertent Terminations
- plr-201709022 Extension of Time for Making Certain Elections
- plr-201709021 Section 442; Accounting Periods
- plr-201709020 Inclusion of Amounts in Gro
- plr-201709019 Extension of Time for Making Certain Elections
- plr-201709018 Election to Use Taxable Year
- plr-201709017 Election to Use Taxable Year
- plr-201709016 Inadvertent Terminations
- plr-201709015 Inadvertent Terminations
- plr-201709014 Extension of Time for Making Certain Elections
- plr-201709013 Extension of Time for Making Certain Elections
- plr-201709012 Extension of Time for Making Certain Elections
- plr-201709011 Distributions in Lieu of Money
- plr-201709010 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201709009 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201709008 Normalization Rules
- plr-201709007 Section 168; MACRS
- plr-201709006 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201709005 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201709004 Affiliated Group v. Not an Affiliated Group
- plr-201709003 Amortization of Goodwill & Certain Other Intangibles
- plr-201709002 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201709001 Allocation of Basis
- plr-201708001 Election
- plr-201707011 Extension of Time for Making Certain Elections
- plr-201707010 Income from Prohibited Transactions
- plr-201707009 Extension of Time for Making Certain Elections
- plr-201707008 Irrevocable Trusts
- plr-201707007 Irrevocable Trusts
- plr-201707006 Repurchase Premium
- plr-201707005 Wills or Revocable Trusts Executed Before October 22, 1986
- plr-201707004 Wills or Revocable Trusts Executed Before October 22, 1986
- plr-201707003 Wills or Revocable Trusts Executed Before October 22, 1986
- plr-201707002 Inadvertent Terminations
- plr-201707001 Individual Retirement Accounts
- plr-201706017 Extension of Time for Making Certain Elections
- plr-201706016 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a))
- plr-201706015 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a))
- plr-201706014 Inadvertent Terminations
- plr-201706013 Extension of Time for Making Certain Elections
- plr-201706012 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a))
- plr-201706011 Extension of Time for Making Certain Elections
- plr-201706010 Definitions
- plr-201706009 Like Kind Property
- plr-201706008 Extension of Time for Making Certain Elections
- plr-201705004 Deferral of Loss from Sale or Exchange Between Members
- plr-201705003 Treatment of Variable Contracts
- plr-201705002 Extension of Time for Making Certain Elections
- plr-201705001 Reporting and Withholding Requirements
- plr-201704017 Extension of Time for Making Certain Elections
- plr-201704016 Late Elections
- plr-201704015 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201704014 Definitions; Special Rules
- plr-201704013 Hedging Transactions
- plr-201704012 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a))
- plr-201704011 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a))
- plr-201704010 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a))
- plr-201704009 Extension of Time for Making Certain Elections
- plr-201704008 Extension of Time for Making Certain Elections
- plr-201704007 Liquidating Trusts
- plr-201704006 Extension of Time for Making Certain Elections
- plr-201704005 Extension of Time for Making Certain Elections
- plr-201704004 Extension of Time for Making Certain Elections
- plr-201704003 Securities In Affiliated Corporations
- plr-201704002 Liquidating Trusts
- plr-201704001 Extension of Time for Making Certain Elections
- plr-201703012 Certain Transfers to Creditors
- plr-201703011 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a))
- plr-201703010 Other
- plr-201703009 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a))
- plr-201703008 Extension of Time for Making Certain Elections
- plr-201703007 Extension of Time for Making Certain Elections
- plr-201703006 Extension of Time for Making Certain Elections
- plr-201703005 Definitions--Debt-Financed Property
- plr-201703004 Definition of Self-Dealing
- plr-201703003 Business Enterprise
- plr-201703002 Minimum Funding Waiver
- plr-201703001 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a))
- plr-201702036 Fair Market Value Method
- plr-201702035 Definitions Relating to Corpor
- plr-201702034 Property Similar or Related in Service or Use
- plr-201702033 Extension of Time for Making Certain Elections
- plr-201702032 Extension of Time for Making Certain Elections
- plr-201702031 Extension of Time for Making Certain Elections
- plr-201702030 Extension of Time for Making Certain Elections
- plr-201702029 Disqualified Benefits
- plr-201702028 Extension of Time for Making Certain Elections
- plr-201702027 Extension of Time for Making Certain Elections
- plr-201702026 Extension of Time for Making Certain Elections
- plr-201702025 Extension of Time for Making Certain Elections
- plr-201702024 Other
- plr-201702023 Extension of Time for Making Certain Elections
- plr-201702022 Extension of Time for Making Certain Elections
- plr-201702021 Extension of Time for Making Certain Elections
- plr-201702020 Extension of Time for Making Certain Elections
- plr-201702019 Section 1502; Election to File Consolidated Return
- plr-201702018 Irrevocable Trusts
- plr-201702017 Irrevocable Trusts
- plr-201702016 Irrevocable Trusts
- plr-201702015 Damages
- plr-201702014 Inadvertent Terminations
- plr-201702013 Liquidating Trusts
- plr-201702012 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201702011 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201702010 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201702009 54AA.00-00 Build America Bonds
- plr-201702008 Damages
- plr-201702007 Inadvertent Terminations
- plr-201702006 Definitions Applicable to Subparts A, B, C, and D
- plr-201702005 Definitions Applicable to Subparts A, B, C, and D
- plr-201702004 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible)
- plr-201702003 Inadvertent Terminations
- plr-201702002 Definitions--Debt-Financed Property
- plr-201702001 Retroactive Elections
- plr-201701018 Fair Market Value Method
- plr-201701017 Extension of Time for Making Certain Elections
- plr-201701016 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201701015 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201701014 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a))
- plr-201701013 Qualified Subchapter S Subsidiary
- plr-201701012 Qualified Subchapter S Subsidiary
- plr-201701011 Qualified Subchapter S Subsidiary
- plr-201701010 Other
- plr-201701009 Sale or Exchange of Patents (Capital Transaction v. Not a Capital Transaction)
- plr-201701008 Extension of Time for Making Certain Elections
- plr-201701007 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a))
- plr-201701006 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a))
- plr-201701005 Other
- plr-201701004 Inadvertent Terminations
- plr-201701003 Election
- plr-201701002 Unrelated v. Not Unrelated Trade or Business
- plr-201701001 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a))
2016
- plr-201653018 Inadvertent Terminations
- plr-201653016 Extension of Time for Making Certain Elections
- plr-201653015 Extension of Time for Making Certain Elections
- plr-201653014 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a))
- plr-201653013 Extension of Time for Making Certain Elections
- plr-201653012 Extension of Time for Making Certain Elections
- plr-201653011 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a))
- plr-201653010 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a))
- plr-201653009 Persons Treated as Grantors
- plr-201653008 Persons Treated as Grantors
- plr-201653007 Persons Treated as Grantors
- plr-201653006 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners
- plr-201653005 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners
- plr-201653004 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners
- plr-201653003 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners
- plr-201653002 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners
- plr-201653001 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners
- plr-201652018 Election
- plr-201652017 Extension of Time for Making Certain Elections
- plr-201652016 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a))
- plr-201652015 Inadvertent Terminations
- plr-201652014 Other
- plr-201652013 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201652012 Earnings and Profits
- plr-201652011 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201652010 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a))
- plr-201652009 Extension of Time for Making Certain Elections
- plr-201652008 Extension of Time for Making Certain Elections
- plr-201652007 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a))
- plr-201652006 R and D Expenditures
- plr-201652005 Extension of Time for Making Certain Elections
- plr-201652004 Excise Taxes on Taxable Expenditures
- plr-201652003 Inadvertent Terminations
- plr-201652002 Definition of Qualified Interests
- plr-201652001 Income of States, Municipalities, etc.
- plr-201651012 Treatment of Variable Contracts
- plr-201651011 Other
- plr-201651010 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized)
- plr-201651009 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201651008 Certain Publicly Traded Partnerships Treated as Corporations
- plr-201651007 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a))
- plr-201651006 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a))
- plr-201651005 Inadvertent Terminations
- plr-201651004 Retroactive Elections
- plr-201651003 Extension of Time for Making Certain Elections
- plr-201651002 Treatment of Variable Contracts
- plr-201651001 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201650011 REMIC Defined
- plr-201650010 Extension of Time for Making Certain Elections
- plr-201650009 Extension of Time for Making Certain Elections
- plr-201650008 Inadvertent Terminations
- plr-201650007 Inadvertent Terminations
- plr-201650006 Timely filed returns
- plr-201650005 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners
- plr-201650004 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a))
- plr-201650003 Qualified Pension, Profit-Sharing, and Stock Bonus Plan
- plr-201650002 Qualified Pension, Profit-Sharing, and Stock Bonus Plan
- plr-201650001 Extension of Time for Making Certain Elections
- plr-201649013 Income Requirements
- plr-201649012 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized)
- plr-201649011 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201649010 REMIC Defined
- plr-201649009 REMIC Defined
- plr-201649008 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201649007 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201649006 REMIC Defined
- plr-201649005 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201649004 Election
- plr-201649003 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201649002 Extension of Time for Making Certain Elections
- plr-201649001 Section 168; MACRS
- plr-201648016 Foreign Personal Holding Company Income
- plr-201648015 Foreign Personal Holding Company Income
- plr-201648014 Section 1502; Election to File Consolidated Return
- plr-201648013 Exchanges Not Solely In Kind
- plr-201648012 Section 1502; Election to File Consolidated Return
- plr-201648011 Extension of Time for Making Certain Elections
- plr-201648010 Extension of Time for Making Certain Elections
- plr-201648009 Charitable Remainder Unitrust
- plr-201648008 Charitable Remainder Unitrust
- plr-201648007 Charitable Remainder Unitrust
- plr-201648006 Inadvertent Terminations
- plr-201648005 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201648004 Title 11 or Similar Case
- plr-201648003 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a))
- plr-201648002 Extension of Time for Making Certain Elections
- plr-201648001 Alimony--Separate Maintenance Payments
- plr-201647006 Revised Schedules
- plr-201647005 Definition of Real Estate Investment Trust
- plr-201647004 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a))
- plr-201647003 Extension of Time for Making Certain Elections
- plr-201647002 Extension of Time for Making Certain Elections
- plr-201647001 Tax On Generation Skipping Transfers
- plr-201646003 Extension of Time for Making Certain Elections
- plr-201646002 Inadvertent Terminations
- plr-201646001 Additional First Year Depreciation
- plr-201645011 Excise Taxes on Excess Business Holdings
- plr-201645010 Applicable Federal Interest Rate/Prevailing State Assumed Interest Rate
- plr-201645009 Accounting Methods
- plr-201645008 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201645007 Late Elections
- plr-201645006 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a))
- plr-201645005 Inadvertent Terminations
- plr-201645004 Other
- plr-201645003 Election
- plr-201645002 Extension of Time for Making Certain Elections
- plr-201645001 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201644019 Unrelated v. Not Unrelated Trade or Business
- plr-201644018 Transfer by Corporation in Title 11 Case (Type "G")
- plr-201644017 Revocability of Election
- plr-201644016 Revocability of Election
- plr-201644015 Revocability of Election
- plr-201644014 Special Rules for Decommissioning Cost
- plr-201644013 Special Rules for Decommissioning Cost
- plr-201644012 Revised Schedules
- plr-201644011 Revised Schedules
- plr-201644010 Foreign Personal Holding Company Income
- plr-201644009 Foreign Personal Holding Company Income
- plr-201644008 Foreign Personal Holding Company Income
- plr-201644007 Inadvertent Terminations
- plr-201644006 Inadvertent Terminations
- plr-201644005 Other
- plr-201644004 Inadvertent Terminations
- plr-201644003 Extension of Time for Making Certain Elections
- plr-201644002 Extension of Time for Making Certain Elections
- plr-201644001 Extension of Time for Making Certain Elections
- plr-201643019 Division
- plr-201643018 Division
- plr-201643017 Division
- plr-201643016 Division
- plr-201643015 State
- plr-201643014 Qualified Governmental Excess Benefit Plans
- plr-201643013 Definitions
- plr-201643012 Definitions
- plr-201643011 Definitions
- plr-201643010 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201643009 Wages Subject to Withholding
- plr-201643008 Five-Year Requirement
- plr-201643007 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a))
- plr-201643006 Extension of Time for Making Certain Elections
- plr-201643005 Liquidating Trusts
- plr-201643004 Extension of Time for Making Certain Elections
- plr-201643003 Workmen's Compensation
- plr-201643002 Inadvertent Terminations
- plr-201643001 Definitions
- plr-201642036 Payment of Benefits to Members
- plr-201642031 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a))
- plr-201642030 Irrevocable Trusts
- plr-201642029 Irrevocable Trusts
- plr-201642028 Irrevocable Trusts
- plr-201642027 Irrevocable Trusts
- plr-201642026 Material Change in Operations Existing Blue Cross or Blue Shield Organizations
- plr-201642025 Retroactive Elections
- plr-201642024 Extension of Time for Making Certain Elections
- plr-201642023 Extension of Time for Making Certain Elections
- plr-201642022 Extension of Time for Making Certain Elections
- plr-201642021 Inadvertent Terminations
- plr-201642020 Extension of Time for Making Certain Elections
- plr-201642019 Reversionary Interests
- plr-201642018 Extension of Time for Making Certain Elections
- plr-201642017 Extension of Time for Making Certain Elections
- plr-201642016 Extension of Time for Making Certain Elections
- plr-201642015 Extension of Time for Making Certain Elections
- plr-201642014 Extension of Time for Making Certain Elections
- plr-201642013 Capital Expenditures (Deductible v. Not Deductible)
- plr-201642012 Election
- plr-201642011 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities
- plr-201642010 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201642009 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201642008 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a))
- plr-201642007 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a))
- plr-201642006 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a))
- plr-201642005 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a))
- plr-201642004 Extension of Time for Making Certain Elections
- plr-201642003 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201642002 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201642001 Foundation Manager
- plr-201641021 Charitable, Etc. Contributions and Gifts
- plr-201641020 Powers of Appointment (Transfer v. Not a Transfer)
- plr-201641019 Investment Adjustment
- plr-201641018 Extension of Time for Making Certain Elections
- plr-201641017 Extension of Time for Making Certain Elections
- plr-201641016 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201641015 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201641014 Extension of Time for Making Certain Elections
- plr-201641013 Extension of Time for Making Certain Elections
- plr-201641012 Other
- plr-201641011 Distribution of Stock and Securities of a Controlled Corporation
- plr-201641010 Extension of Time for Making Certain Elections
- plr-201641009 Extension of Time for Making Certain Elections
- plr-201641008 Extension of Time for Making Certain Elections
- plr-201641007 Election
- plr-201641006 Revised Schedules
- plr-201641005 Extension of Time for Making Certain Elections
- plr-201641004 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201641003 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a))
- plr-201641002 Private Activity Bond; Qualified Bond
- plr-201641001 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201640026 Rollover Contributions
- plr-201640025 Religious, Charitable, etc., Institutions and Community Chest
- plr-201640024 Agriculture and Horticulture Organizations
- plr-201640023 Religious, Charitable, etc., Institutions and Community Chest
- plr-201640022 Private v. Public Interest Served
- plr-201640021 Civic Leagues and Social Welfare Groups (See Also 0501.03-25)
- plr-201640020 Social Clubs
- plr-201640019 Private v. Public Interest Served
- plr-201640013 Inclusion Ratio
- plr-201640012 Interest Expense Allocation/Apportionment
- plr-201640011 Extension of Time for Making Certain Elections
- plr-201640010 Special Rules for Computing Investment Credit
- plr-201640009 Other
- plr-201640008 Applicable Federal Interest Rate/Prevailing State Assumed Interest Rate
- plr-201640007 Income from Prohibited Transactions
- plr-201640006 Extension of Time for Making Certain Elections
- plr-201640005 Normalization Rules
- plr-201640004 Extension of Time for Making Certain Elections
- plr-201640003 Election
- plr-201640002 Extension of Time for Making Certain Elections
- plr-201640001 Inadvertent Terminations
- plr-201639014 Liquidations Under Section 332
- plr-201639013 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201639012 Inadvertent Terminations
- plr-201639011 Inadvertent Terminations
- plr-201639010 Inadvertent Terminations
- plr-201639009 Extension of Time for Making Certain Elections
- plr-201639008 Extension of Time for Making Certain Elections
- plr-201639007 Extension of Time for Making Certain Elections
- plr-201639006 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201639005 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201639004 Mixed Straddles
- plr-201639003 Extension of Time for Making Certain Elections
- plr-201639002 Extension of Time for Making Certain Elections
- plr-201639001 Medical, Etc. Benefits
- plr-201638025 Grants to Individuals
- plr-201638021 Extension of Time for Making Certain Elections
- plr-201638020 Extension of Time for Making Certain Elections
- plr-201638019 Liquidating Trusts
- plr-201638018 Extension of Time for Making Certain Elections
- plr-201638017 Extension of Time for Making Certain Elections
- plr-201638016 Extension of Time for Making Certain Elections
- plr-201638015 Extension of Time for Making Certain Elections
- plr-201638014 Extension of Time for Making Certain Elections
- plr-201638013 Extension of Time for Making Certain Elections
- plr-201638012 Fair Market Value Method
- plr-201638011 Extension of Time for Making Certain Elections
- plr-201638010 Extension of Time for Making Certain Elections
- plr-201638009 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201638008 Other
- plr-201638007 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201638006 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201638005 Extension of Time for Making Certain Elections
- plr-201638004 Change in Identity, etc. (Type "F")
- plr-201638003 Inadvertent Terminations
- plr-201638002 Transportation of Persons by Air (Taxable v. Nontaxable)
- plr-201638001 Section 168; MACRS
- plr-201637013 Assets for Control of Transferee (Type "D")
- plr-201637011 Mixed Straddle Account
- plr-201637010 Earnings and Profits
- plr-201637009 Extension of Time for Making Certain Elections
- plr-201637008 Extension of Time for Making Certain Elections
- plr-201637007 Qualifying Income
- plr-201637006 Workmen's Compensation
- plr-201637005 Foreign Personal Holding Company Income
- plr-201637004 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201637003 Other
- plr-201637002 Other
- plr-201636050 Rollover Contributions
- plr-201636049 Rollover Contributions
- plr-201636048 Grants to Individuals
- plr-201636047 Grants to Individuals
- plr-201636046 Private v. Public Interest Served
- plr-201636045 Social Clubs
- plr-201636044 Homeowners Association
- plr-201636043 Charitable Remainder Unitrust
- plr-201636042 Charitable Remainder Unitrust
- plr-201636040 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a))
- plr-201636039 Qualifying Income
- plr-201636038 Accounting Methods
- plr-201636037 Dividend
- plr-201636036 Dividend
- plr-201636035 Inadvertent Terminations
- plr-201636034 Property Similar or Related in Service or Use
- plr-201636033 Election by Small Business Corporation
- plr-201636032 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners
- plr-201636031 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners
- plr-201636030 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners
- plr-201636029 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners
- plr-201636028 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners
- plr-201636027 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners
- plr-201636026 Extension of Time for Making Certain Elections
- plr-201636025 Qualifying Income
- plr-201636024 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201636023 Late Elections
- plr-201636022 Extension of Time for Making Certain Elections
- plr-201636021 Excise Taxes on Excess Business Holdings
- plr-201636020 Extension of Time for Making Certain Elections
- plr-201636019 Extension of Time for Making Certain Elections
- plr-201636018 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations
- plr-201636017 Inadvertent Terminations
- plr-201636016 Other
- plr-201636015 Inadvertent Terminations
- plr-201636014 Inadvertent Terminations
- plr-201636013 Inadvertent Terminations
- plr-201636012 Extension of Time for Making Certain Elections
- plr-201636011 Other
- plr-201636010 Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year
- plr-201636009 Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year
- plr-201636008 Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year
- plr-201636007 Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year
- plr-201636006 Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year
- plr-201636005 Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year
- plr-201636004 Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year
- plr-201636003 50-Percent Exclusion for Gain from Certain Small Business Stocks
- plr-201636002 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201636001 Additional First Year Depreciation
- plr-201635005 Extension of Time for Making Certain Elections
- plr-201635004 Employment
- plr-201635003 Election
- plr-201635002 Inadvertent Terminations
- plr-201635001 Change in Identity, etc. (Type "F")
- plr-201634020 Election
- plr-201634019 Qualified Subchapter S Trusts
- plr-201634018 Extension of Time for Making Certain Elections
- plr-201634017 Inclusion Ratio
- plr-201634016 Inclusion Ratio
- plr-201634015 Powers of Appointment (Transfer v. Not a Transfer)
- plr-201634014 Extension of Time for Making Certain Elections
- plr-201634013 Inadvertent Terminations
- plr-201634012 Income of States, Municipalities, etc.
- plr-201634011 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a))
- plr-201634010 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized)
- plr-201634009 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201634008 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201634007 Inadvertent Terminations
- plr-201634006 Extension of Time for Making Certain Elections
- plr-201634005 Extension of Time for Making Certain Elections
- plr-201634004 Inadvertent Terminations
- plr-201634003 Inadvertent Terminations
- plr-201634002 Other
- plr-201634001 Inadvertent Terminations
- plr-201633031 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201633030 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201633029 Inadvertent Terminations
- plr-201633028 Nonrecognition of Gain or Loss on Contributions
- plr-201633027 Tax On Insurance Companies Other Than Life Insurance Companies
- plr-201633026 Extension of Time for Making Certain Elections
- plr-201633025 Benefit Distributions
- plr-201633024 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201633023 Tax On Generation Skipping Transfers
- plr-201633022 Tax On Generation Skipping Transfers
- plr-201633021 Power to Vest Corpus or Income in Self
- plr-201633020 Qualifying Income
- plr-201633019 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201633018 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201633017 More than One Class of Stock
- plr-201633016 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201633015 Extension of Time for Making Certain Elections
- plr-201633014 Distribution of Stock and Securities of a Controlled Corporation
- plr-201633013 Other
- plr-201633012 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a))
- plr-201633011 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a))
- plr-201633010 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a))
- plr-201633009 Five-Year Requirement
- plr-201633008 Extension of Time for Making Certain Elections
- plr-201633007 Other
- plr-201633006 Extension of Time for Making Certain Elections
- plr-201633005 Inadvertent Terminations
- plr-201633004 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a))
- plr-201633003 Extension of Time for Making Certain Elections
- plr-201633002 Extension of Time for Making Certain Elections
- plr-201633001 Extension of Time for Making Certain Elections
- plr-201632025 Grants to Individuals
- plr-201632024 Grants to Individuals
- plr-201632023 Organizational and Operational Tests
- plr-201632022 Social Welfare Groups (See Also 0501.04-00)
- plr-201632021 Section 501(c)(3) Organizations
- plr-201632020 Private v. Public Interest Served
- plr-201632019 Section 338(g); Election Under Section 1.338-1T(c)(1)
- plr-201632018 Extension of Time for Making Certain Elections
- plr-201632017 Extension of Time for Making Certain Elections
- plr-201632016 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201632015 Individual Retirement Accounts
- plr-201632014 Extension of Time for Making Certain Elections
- plr-201632013 Inadvertent Terminations
- plr-201632012 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201632011 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201632010 Inadvertent Terminations
- plr-201632009 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201632008 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201632007 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201632006 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201632005 Extension of Time for Making Certain Elections
- plr-201632004 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
- plr-201632003 Extension of Time for Making Certain Elections
- plr-201632002 Other
- plr-201632001 Extension of Time for Making Certain Elections
- plr-201631010 Election
- plr-201631009 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201631008 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201631007 Inadvertent Terminations
- plr-201631006 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201631005 Distributions in Lieu of Money
- plr-201631004 Section 1502; Election to File Consolidated Return
- plr-201631003 Extension of Time for Making Certain Elections
- plr-201631002 Extension of Time for Making Certain Elections
- plr-201631001 Extension of Time for Making Certain Elections
- plr-201630014 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201630013 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201630012 Extension of Time for Making Certain Elections
- plr-201630011 Private Activity Bond; Qualified Bond
- plr-201630010 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a))
- plr-201630009 Unrelated Business Taxable Income (Taxable v. Not Taxable)
- plr-201630008 IIC Outbound
- plr-201630007 Extension of Time for Making Certain Elections
- plr-201630006 Retroactive Elections
- plr-201630005 Extension of Time for Making Certain Elections
- plr-201630004 Other
- plr-201630003 Other
- plr-201630002 Tax Exempt Bonds
- plr-201630001 Extension of Time for Making Certain Elections
- plr-201629006 Election
- plr-201629005 Retroactive Elections
- plr-201629004 Extension of Time for Making Certain Elections
- plr-201629003 Distributions in Lieu of Money
- plr-201629002 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201629001 Inadvertent Terminations
- plr-201628024 Rollover Contributions
- plr-201628023 Grants to Individuals
- plr-201628022 Set-Asides
- plr-201628021 Treatment of Wholly Owned Subsidiaries
- plr-201628020 Treatment of Wholly Owned Subsidiaries
- plr-201628019 Section 1502; Election to File Consolidated Return
- plr-201628018 Extension of Time for Making Certain Elections
- plr-201628017 Election
- plr-201628016 Extension of Time for Making Certain Elections
- plr-201628015 Extension of Time for Making Certain Elections
- plr-201628014 Inadvertent Terminations
- plr-201628013 Inclusion Ratio
- plr-201628012 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201628011 Extension of Time for Making Certain Elections
- plr-201628010 Persons Treated as Grantors
- plr-201628009 Investment Requirements
- plr-201628008 Gross Income v. Not Gross Income
- plr-201628007 Special Rules for Allocation of GST Exemption
- plr-201628006 Benefit Distributions
- plr-201628005 Benefit Distributions
- plr-201628004 Benefit Distributions
- plr-201628003 Other
- plr-201628002 General Requirements
- plr-201628001 Definitions
- plr-201627001 Plan of Reorganization
- plr-201626029 Rollover Contributions
- plr-201626028 Grants to Individuals
- plr-201626027 Grants to Individuals
- plr-201626026 Grants to Individuals
- plr-201626025 Religious, Charitable, etc., Institutions and Community Chest
- plr-201626022 Extension of Time for Making Certain Elections
- plr-201626021 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a))
- plr-201626020 Extension of Time for Making Certain Elections
- plr-201626019 Extension of Time for Making Certain Elections
- plr-201626018 Extension of Time for Making Certain Elections
- plr-201626017 Spin-Off
- plr-201626016 Terminations of Interest in and Distributions From Trusts
- plr-201626015 Extension of Time for Making Certain Elections
- plr-201626014 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a))
- plr-201626013 Section 168; MACRS
- plr-201626012 Alternative Basis Recovery
- plr-201626011 Alternative Basis Recovery
- plr-201626010 Alternative Basis Recovery
- plr-201626009 Alternative Basis Recovery
- plr-201626008 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a))
- plr-201626007 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201626006 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201626005 Exceptions
- plr-201626004 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable)
- plr-201626003 Exceptions
- plr-201626002 Plan of Reorganization
- plr-201626001 Extension of Time for Making Certain Elections
- plr-201625013 Transfers to Controlled Corporations
- plr-201625012 Transfers to Controlled Corporations
- plr-201625010 Revocability of Election
- plr-201625009 Other
- plr-201625008 Revocability of Election
- plr-201625007 Revocability of Election
- plr-201625006 Other
- plr-201625005 Tax on Reversion of Qualified Plan Assets to Employer
- plr-201625004 Inurement
- plr-201625003 Extension of Time for Making Certain Elections
- plr-201625002 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a))
- plr-201625001 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
- plr-201624020 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201624019 Extension of Time for Making Certain Elections
- plr-201624018 Extension of Time for Making Certain Elections
- plr-201624017 Extension of Time for Making Certain Elections
- plr-201624016 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201624015 Extension of Time for Making Certain Elections
- plr-201624014 Extension of Time for Making Certain Elections
- plr-201624013 Definition of Self-Dealing
- plr-201624012 Receipts for Employees
- plr-201624011 Distribution of Stock and Securities of a Controlled Corporation
- plr-201624010 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201624009 Extension of Time for Making Certain Elections
- plr-201624008 Extension of Time for Making Certain Elections
- plr-201624007 Extension of Time for Making Certain Elections
- plr-201624006 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201624005 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201624004 Five-Year Requirement
- plr-201624003 Inadvertent Terminations
- plr-201624002 Extension of Time for Making Certain Elections
- plr-201624001 Definition of Self-Dealing
- plr-201623008 Definitions
- plr-201623007 Other Definitions and Special Rules
- plr-201623005 Extension of Time for Making Certain Elections
- plr-201623004 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201623003 Receipts for Employees
- plr-201623002 Inadvertent Terminations
- plr-201623001 Distributions
- plr-201622040 Rollover Contributions
- plr-201622039 Rollover Contributions
- plr-201622038 Rollover Contributions
- plr-201622037 Rollover Contributions
- plr-201622036 Rollover Contributions
- plr-201622035 Corporations
- plr-201622034 Grants to Individuals
- plr-201622033 Performance of Particular Services for Members
- plr-201622030 Retroactive Elections
- plr-201622029 Retroactive Elections
- plr-201622028 Retroactive Elections
- plr-201622027 Extension of Time for Making Certain Elections
- plr-201622026 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a))
- plr-201622025 Extension of Time for Making Certain Elections
- plr-201622024 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a))
- plr-201622023 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a))
- plr-201622022 Election
- plr-201622021 Extension of Time for Making Certain Elections
- plr-201622020 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201622019 Other
- plr-201622018 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201622017 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201622016 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201622015 Inadvertent Terminations
- plr-201622014 Investment Company Exception
- plr-201622013 Extension of Time for Making Certain Elections
- plr-201622012 Qualified Stock Purchase
- plr-201622011 Payments Made in Settlement of Payment Card and Third Party Network Transactions
- plr-201622010 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201622009 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a))
- plr-201622008 Definitions
- plr-201622007 Exceptions to Dealer Dispositions
- plr-201622006 Extension of Time for Making Certain Elections
- plr-201622005 Extension of Time for Making Certain Elections
- plr-201622004 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201622003 Management Contracts
- plr-201622002 Extension of Time for Making Certain Elections
- plr-201622001 Investment Company Exception
- plr-201621009 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a))
- plr-201621008 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a))
- plr-201621007 Extension of Time for Making Certain Elections
- plr-201621006 Extension of Time for Making Certain Elections
- plr-201621005 Extension of Time for Making Certain Elections
- plr-201621004 Extension of Time for Making Certain Elections
- plr-201621003 Extension of Time for Making Certain Elections
- plr-201621002 Extension of Time for Making Certain Elections
- plr-201621001 Extension of Time for Making Certain Elections
- plr-201620020 Rollover Contributions
- plr-201620019 Liquidity Shortfall
- plr-201620018 Grants to Individuals
- plr-201620017 Grants to Individuals
- plr-201620016 Publicly Supported Organizations
- plr-201620015 Religious, Charitable, etc., Institutions and Community Chest
- plr-201620014 Domestic Fraternal Societies, Orders, and Associations
- plr-201620013 Religious, Charitable, etc., Institutions and Community Chest
- plr-201620012 Religious, Charitable, etc., Institutions and Community Chest
- plr-201620011 Income Inures v. does Not Inure to Private Individual
- plr-201620009 Other
- plr-201620008 Extension of Time for Making Certain Elections
- plr-201620007 Inadvertent Terminations
- plr-201620006 Reelection
- plr-201620005 Extension of Time for Making Certain Elections
- plr-201620004 Liquidating Trusts
- plr-201620003 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201620002 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201620001 Income Requirements
- plr-201619007 Nonshareholder Contribution to Capital for Bio Fuels Subsidies
- plr-201619006 Payments Made in Settlement of Payment Card and Third Party Network Transactions
- plr-201619005 Normalization Rules
- plr-201619004 Treatment of Certain Foreign Currency Transactions
- plr-201619003 Taxable Income of Cooperatives
- plr-201619002 Qualifying Income
- plr-201619001 Division
- plr-201618011 Individual Retirement Accounts
- plr-201618009 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a))
- plr-201618008 Tax Benefits for Gulf Opportunity Zone
- plr-201618007 Election
- plr-201618006 Extension of Time for Making Certain Elections
- plr-201618005 Extension of Time for Making Certain Elections
- plr-201618004 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a))
- plr-201618003 Qualified Subchapter S Trusts
- plr-201618002 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201618001 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201617004 Treatment of Material Changes
- plr-201617003 Extension of Time for Making Certain Elections
- plr-201617002 Moving Expenses
- plr-201617001 Inadvertent Terminations
- plr-201616013 Rollover Contributions
- plr-201616012 Minimum Funding Standards for Multiemployer Plans
- plr-201616007 Section 42; Low-Income Housing Credit
- plr-201616006 Other
- plr-201616005 Revised Schedules
- plr-201616004 Timely v. Untimely Elections
- plr-201616003 Revised Schedules
- plr-201616002 Campaign, Political, etc., Expenses
- plr-201616001 Inadvertent Terminations
- plr-201615011 Extension of Time for Making Certain Elections
- plr-201615010 Extension of Time for Making Certain Elections
- plr-201615009 Extension of Time for Making Certain Elections
- plr-201615008 Section 146; Volume Cap
- plr-201615007 Extension of Time for Making Certain Elections
- plr-201615006 Extension of Time for Making Certain Elections
- plr-201615005 Extension of Time for Making Certain Elections
- plr-201615004 Special Election for QTIP
- plr-201615003 Inadvertent Terminations
- plr-201615002 Inadvertent Terminations
- plr-201615001 Mixed Straddles
- plr-201614039 Grants to Individuals
- plr-201614038 Private v. Public Interest Served
- plr-201614030 Extension of Time for Making Certain Elections
- plr-201614029 Inadvertent Terminations
- plr-201614028 Extension of Time for Making Certain Elections
- plr-201614027 Extension of Time for Making Certain Elections
- plr-201614026 Registration-required Obligations
- plr-201614025 Late Elections
- plr-201614024 Extension of Time for Making Certain Elections
- plr-201614023 Extension of Time for Making Certain Elections
- plr-201614022 Extension of Time for Making Certain Elections
- plr-201614021 Extension of Time for Making Certain Elections
- plr-201614020 Extension of Time for Making Certain Elections
- plr-201614019 Qualified Subchapter S Trusts
- plr-201614018 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201614017 Series of Transactions
- plr-201614016 Extension of Time for Making Certain Elections
- plr-201614015 Extension of Time for Making Certain Elections
- plr-201614014 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201614013 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201614012 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201614011 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201614010 Other
- plr-201614009 Income from Prohibited Transactions
- plr-201614008 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners
- plr-201614007 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners
- plr-201614006 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners
- plr-201614005 Extension of Time for Making Certain Elections
- plr-201614004 Qualifying Income
- plr-201614003 Qualified Subchapter S Trusts
- plr-201614002 Qualified Subchapter S Trusts
- plr-201614001 Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled
- plr-201613013 Other
- plr-201613012 Credit to Holders of Qualified Tax Credit Bonds
- plr-201613011 Extension of Time for Making Certain Elections
- plr-201613010 Extension of Time for Making Certain Elections
- plr-201613009 Extension of Time for Making Certain Elections
- plr-201613008 Assets for Control of Transferee (Type "D")
- plr-201613007 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners
- plr-201613006 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a))
- plr-201613005 Liquidating Trusts
- plr-201613004 Inadvertent Terminations
- plr-201613003 Transactions Between Partner and Partnership
- plr-201613002 Transactions Between Partner and Partnership
- plr-201613001 Transactions Between Partner and Partnership
- plr-201612017 Rollover Contributions
- plr-201612016 Rollover Contributions
- plr-201612015 Grants to Individuals
- plr-201612014 Social Clubs
- plr-201612012 Assets for Control of Transferee (Type "D")
- plr-201612011 Inadvertent Terminations
- plr-201612010 Extension of Time for Making Certain Elections
- plr-201612009 Extension of Time for Making Certain Elections
- plr-201612008 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a))
- plr-201612007 Election by Foreign Insurance Company to be Treated as Domestic Corporation
- plr-201612006 Intercompany Transactions
- plr-201612005 Extension of Time for Making Certain Elections
- plr-201612004 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a))
- plr-201612003 Special Rules for Decommissioning Cost
- plr-201612002 Inadvertent Terminations
- plr-201612001 Roth IRA
- plr-201611018 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201611017 Qualifying Income
- plr-201611016 Section 338(g); Election Under Section 1.338-1T(c)(1)
- plr-201611015 Change in Identity, etc. (Type "F")
- plr-201611014 Extension of Time for Making Certain Elections
- plr-201611013 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201611012 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201611011 Energy Credit; Reforestation Credit
- plr-201611010 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201611009 Extension of Time for Making Certain Elections
- plr-201611008 Extension of Time for Making Certain Elections
- plr-201611007 Wages
- plr-201611006 Other
- plr-201611005 Other
- plr-201611004 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201611003 Medical, Etc. Benefits
- plr-201611002 Includibility of Item as Income in Respect of Decedent Generally
- plr-201611001 Other
- plr-201610026 Organizational and Operational Tests
- plr-201610025 Private v. Public Interest Served
- plr-201610024 Rollover Contributions
- plr-201610023 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation)
- plr-201610022 Grants to Individuals
- plr-201610016 Extension of Time for Making Certain Elections
- plr-201610015 Registration-required Obligations
- plr-201610014 Section 472; LIFO Election
- plr-201610013 Extension of Time for Making Certain Elections
- plr-201610012 Qualified Subchapter S Trusts
- plr-201609005 Credit to Holders of Qualified Tax Credit Bonds
- plr-201609004 Taxation of Real Estate Investment Trusts and Their Beneficiaries
- plr-201609003 Property Similar or Related in Service or Use
- plr-201609002 Section 168; MACRS
- plr-201609001 Imposition of Tax
- plr-201608021 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation)
- plr-201608020 Grants to Individuals
- plr-201608019 Grants to Individuals
- plr-201608018 Grants to Individuals
- plr-201608017 Grants to Individuals
- plr-201608016 Educational Organizations
- plr-201608001 Extension of Time for Making Certain Elections
- plr-201607025 Indirect Burden on the State
- plr-201607024 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a))
- plr-201607023 Extension of Time for Making Certain Elections
- plr-201607022 Extension of Time for Making Certain Elections
- plr-201607021 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201607020 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201607019 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a))
- plr-201607018 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201607017 Inadvertent Terminations
- plr-201607016 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201607015 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201607014 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201607013 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201607012 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201607011 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201607010 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201607009 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201607008 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201607007 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201607006 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201607005 Section 266; Carrying Charges
- plr-201607004 Fixed or Determinable Gains, Profits, or Income
- plr-201606026 Section 42; Low-Income Housing Credit
- plr-201606025 Regulation Section 1.337(d); Loss on Stock of Subsidiary
- plr-201606024 Extension of Time for Making Certain Elections
- plr-201606023 Section 42; Low-Income Housing Credit
- plr-201606022 Section 42; Low-Income Housing Credit
- plr-201606021 Section 42; Low-Income Housing Credit
- plr-201606020 Workmen's Compensation
- plr-201606019 Section 1502; Election to File Consolidated Return
- plr-201606018 Section 42; Low-Income Housing Credit
- plr-201606017 Regulation Section 1.337(d); Loss on Stock of Subsidiary
- plr-201606016 Section 42; Low-Income Housing Credit
- plr-201606015 Election to Include in Gross Income in Year of Transfer
- plr-201606014 Active Business
- plr-201606013 Extension of Time for Making Certain Elections
- plr-201606012 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a))
- plr-201606011 Definitions
- plr-201606010 Definitions
- plr-201606009 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201606008 Section 442; Accounting Periods
- plr-201606007 Section 442; Accounting Periods
- plr-201606006 Liquidations Under Section 332
- plr-201606005 Section 168; MACRS
- plr-201606004 Accruing to the State v. Accruing to Nongovernmental Persons
- plr-201606003 Extension of Time for Making Certain Elections
- plr-201606002 Tax On Generation Skipping Transfers
- plr-201606001 Extension of Time for Making Certain Elections
- plr-201605016 Distribution of Control
- plr-201605015 Receipts for Employees
- plr-201605014 Other
- plr-201605013 Stock of Members
- plr-201605012 Extension of Time for Making Certain Elections
- plr-201605011 Extension of Time for Making Certain Elections
- plr-201605010 Extension of Time for Making Certain Elections
- plr-201605009 Extension of Time for Making Certain Elections
- plr-201605008 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a))
- plr-201605007 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201605006 Discrimination in Availability of Form of Benefit
- plr-201605005 Income Requirements
- plr-201605004 Continuation of Partnership
- plr-201605003 Extension of Time for Making Certain Elections
- plr-201605002 Inadvertent Terminations
- plr-201605001 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201604021 Grants to Individuals
- plr-201604020 Grants to Individuals
- plr-201604019 Homeowners Association
- plr-201604018 Organizational and Operational Tests
- plr-201604016 Extension of Time for Making Certain Elections
- plr-201604015 Extension of Time for Making Certain Elections
- plr-201604014 Extension of Time for Making Certain Elections
- plr-201604013 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a))
- plr-201604012 Section 442; Accounting Periods
- plr-201604011 Extension of Time for Making Certain Elections
- plr-201604010 Certain Trusts Permitted as Shareholders
- plr-201604009 Certain Trusts Permitted as Shareholders
- plr-201604008 Deemed Distributions
- plr-201604007 Election
- plr-201604006 Election by Small Business Corporation
- plr-201604005 Inadvertent Terminations
- plr-201604004 Inadvertent Terminations
- plr-201604003 Payments Made in Settlement of Payment Card and Third Party Network Transactions
- plr-201604002 Retroactive Elections
- plr-201604001 Tax On Generation Skipping Transfers
- plr-201603024 Extension of Time for Making Certain Elections
- plr-201603022 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201603021 Extension of Time for Making Certain Elections
- plr-201603020 Assets for Control of Transferee (Type "D")
- plr-201603019 Section 168; MACRS
- plr-201603018 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201603017 Normalization Rules
- plr-201603016 Inadvertent Terminations
- plr-201603015 Election by Small Business Corporation
- plr-201603014 50-Percent Exclusion for Gain from Certain Small Business Stocks
- plr-201603013 50-Percent Exclusion for Gain from Certain Small Business Stocks
- plr-201603012 50-Percent Exclusion for Gain from Certain Small Business Stocks
- plr-201603011 50-Percent Exclusion for Gain from Certain Small Business Stocks
- plr-201603010 50-Percent Exclusion for Gain from Certain Small Business Stocks
- plr-201603009 Additional First Year Depreciation
- plr-201603008 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities
- plr-201603007 Extension of Time for Making Certain Elections
- plr-201603006 Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled
- plr-201603005 Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled
- plr-201603004 Qualified Terminable Interest Property
- plr-201603003 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a))
- plr-201603002 Nonrecognition of Gain or Loss
- plr-201603001 Inadvertent Terminations
- plr-201602013 Rollover Contributions
- plr-201602012 Rollover Contributions
- plr-201602004 Qualifying Income
- plr-201602003 Income Requirements
- plr-201602002 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201602001 Extension of Time for Making Certain Elections
2015
- plr-201601010 Other
- plr-201601009 Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled
- plr-201601008 Further Manufacture
- plr-201601007 Section 1502; Election to File Consolidated Return
- plr-201601006 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a))
- plr-201601005 REMIC Defined
- plr-201601004 Agricultural and Horticultural Cooperatives
- plr-201601003 Election
- plr-201601002 Inadvertent Terminations
- plr-201601001 Certain Transfers to Creditors
- plr-201552034 Religious, Charitable, etc., Institutions and Community Chest
- plr-201552033 Title-Holding Company
- plr-201552032 Political Activities Organizations
- plr-201552031 Religious, Charitable, etc., Institutions and Community Chest
- plr-201552023 Interest Expense Allocation/Apportionment
- plr-201552022 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201552021 Section 442; Accounting Periods
- plr-201552020 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201552019 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201552018 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201552017 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201552016 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201552015 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201552014 Interest Expense Allocation/Apportionment
- plr-201552013 Interest Expense Allocation/Apportionment
- plr-201552012 Section 42; Low-Income Housing Credit
- plr-201552011 Distributions in Lieu of Money
- plr-201552010 Extension of Time for Making Certain Elections
- plr-201552009 Extension of Time for Making Certain Elections
- plr-201552008 Cost Sharing Arrangements: Stock Based Compensation (Stock Options)
- plr-201552007 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201552006 Extension of Time for Making Certain Elections
- plr-201552005 Election
- plr-201552004 Section 168; MACRS
- plr-201552003 Election
- plr-201552002 Separate Lines of Business and Operating Units
- plr-201552001 Assignments
- plr-201551009 Active Business
- plr-201551008 Extension of Time for Making Certain Elections
- plr-201551007 Investment Requirements
- plr-201551006 Anticipatory Assignment of Income
- plr-201551005 Active Business
- plr-201551004 Church Plan
- plr-201551003 Charitable Purposes
- plr-201551002 Filing Requirements
- plr-201551001 Filing Requirements
- plr-201550049 Rollover Contributions
- plr-201550048 Grants to Individuals
- plr-201550047 Grants to Individuals
- plr-201550046 Grants to Individuals
- plr-201550045 Grants to Individuals
- plr-201550044 Religious, Charitable, etc., Institutions and Community Chest
- plr-201550043 Educational Organizations
- plr-201550033 Section 1502; Election to File Consolidated Return
- plr-201550032 Extension of Time for Making Certain Elections
- plr-201550031 LIFO Conformity Requirement
- plr-201550030 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201550029 Section 168; MACRS
- plr-201550028 Other
- plr-201550027 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201550026 Definitions
- plr-201550025 Extension of Time for Making Certain Elections
- plr-201550024 Extension of Time for Making Certain Elections
- plr-201550023 Extension of Time for Making Certain Elections
- plr-201550022 Late Elections
- plr-201550021 Revised Schedules
- plr-201550020 Revised Schedules
- plr-201550019 Revised Schedules
- plr-201550018 Accounting Methods
- plr-201550017 Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution)
- plr-201550016 R and D Expenditures
- plr-201550015 Additional Tax
- plr-201550014 Inadvertent Terminations
- plr-201550013 Extension of Time for Making Certain Elections
- plr-201550012 Persons Treated as Grantors
- plr-201550011 Persons Treated as Grantors
- plr-201550010 Persons Treated as Grantors
- plr-201550009 Persons Treated as Grantors
- plr-201550008 Persons Treated as Grantors
- plr-201550007 Persons Treated as Grantors
- plr-201550006 Persons Treated as Grantors
- plr-201550005 Persons Treated as Grantors
- plr-201550004 Extension of Time for Making Certain Elections
- plr-201550003 Extension of Time for Making Certain Elections
- plr-201550002 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201550001 Inadvertent Terminations
- plr-201549025 Extension of Time for Making Certain Elections
- plr-201549023 Extension of Time for Making Certain Elections
- plr-201549022 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a))
- plr-201549021 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201549020 Acquisition Costs
- plr-201549019 Inadvertent Terminations
- plr-201549018 Definitions
- plr-201549017 Inadvertent Terminations
- plr-201549016 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201549015 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201549014 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201549013 Rents From Real Property
- plr-201549012 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201549011 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201549010 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes
- plr-201549009 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201549008 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201549007 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201549006 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201549005 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201549004 Qualifying Income
- plr-201549003 Inadvertent Terminations
- plr-201549002 Inadvertent Terminations
- plr-201549001 Inadvertent Terminations
- plr-201548027 Rollover Contributions
- plr-201548026 Rollover Contributions
- plr-201548025 Private v. Public Interest Served
- plr-201548024 Religious, Charitable, etc., Institutions and Community Chest
- plr-201548023 Grants to Individuals
- plr-201548022 Grants to Individuals
- plr-201548021 Private v. Public Interest Served
- plr-201548020 Homeowners Association
- plr-201548018 Retroactive Elections
- plr-201548017 Normalization Rules
- plr-201548016 Section 1502; Election to File Consolidated Return
- plr-201548015 Inadvertent Terminations
- plr-201548014 Election
- plr-201548013 Qualifying Income
- plr-201548012 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201548011 Trade or Business (Deductible v. Not Deductible)
- plr-201548010 Extension of Time for Making Certain Elections
- plr-201548009 Section 168; MACRS
- plr-201548008 Section 168; MACRS
- plr-201548007 Section 168; MACRS
- plr-201548006 Carryback and Carryforward of Unused Credits
- plr-201548005 Section 168; MACRS
- plr-201548004 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a))
- plr-201548003 Other
- plr-201548002 Extension of Time for Making Certain Elections
- plr-201548001 Extension of Time for Making Certain Elections
- plr-201547003 Nonrecognition of Gain or Loss on Contributions
- plr-201547002 Revised Schedules
- plr-201547001 Revised Schedules
- plr-201546013 Rollover Contributions
- plr-201546012 Qualified Governmental Excess Benefit Plans
- plr-201546011 Other
- plr-201546010 Retroactive Elections
- plr-201546009 Modifications of debt instruments
- plr-201546008 Revised Schedules
- plr-201546007 Revised Schedules
- plr-201546006 Income Requirements
- plr-201546005 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201546004 Inadvertent Terminations
- plr-201546003 Inadvertent Terminations
- plr-201546002 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201546001 Inadvertent Terminations
- plr-201545020 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201545019 Revised Schedules
- plr-201545015 Inadvertent Terminations
- plr-201545014 Other
- plr-201545013 Other
- plr-201545012 Inadvertent Terminations
- plr-201545011 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201545010 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations
- plr-201545009 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201545008 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201545007 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201545006 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201545005 Extension of Time for Making Certain Elections
- plr-201545004 Extension of Time for Making Certain Elections
- plr-201545003 Inadvertent Terminations
- plr-201545002 Qualifying Income
- plr-201545001 Organizations to Which Part Applies
- plr-201544033 Rollover Contributions
- plr-201544032 Grants to Individuals
- plr-201544031 501(c)(3) Organization
- plr-201544030 Religious, Charitable, etc., Institutions and Community Chest
- plr-201544029 Religious, Charitable, etc., Institutions and Community Chest
- plr-201544028 Religious, Charitable, etc., Institutions and Community Chest
- plr-201544027 Religious, Charitable, etc., Institutions and Community Chest
- plr-201544026 Social Clubs
- plr-201544023 Extension of Time for Making Certain Elections
- plr-201544022 Qualified Subchapter S Subsidiary
- plr-201544021 Other
- plr-201544020 Election by Small Business Corporation
- plr-201544019 Health and Accident Insurance
- plr-201544018 Normalization Rules
- plr-201544017 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a))
- plr-201544016 Inadvertent Terminations
- plr-201544015 Distributions in Lieu of Money
- plr-201544014 Section 168; MACRS
- plr-201544013 Extension of Time for Making Certain Elections
- plr-201544012 Extension of Time for Making Certain Elections
- plr-201544011 Election
- plr-201544010 Election
- plr-201544009 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201544008 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201544007 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201544006 Inadvertent Terminations
- plr-201544005 Gift v. Not a Gift
- plr-201544004 Extension of Time for Making Certain Elections
- plr-201544003 Extension of Time for Making Certain Elections
- plr-201544002 Exceptions to General Rule
- plr-201544001 Extension of Time for Making Certain Elections
- plr-201543012 Church Plan
- plr-201543011 Extension of Time for Making Certain Elections
- plr-201543010 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201543009 Election
- plr-201543008 Mixed Straddle Account
- plr-201543007 Other
- plr-201543006 Tax On Generation Skipping Transfers
- plr-201543005 Other
- plr-201543004 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities
- plr-201543002 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201543001 Classification of Property
- plr-201542012 Liquidity Shortfall
- plr-201542011 Rollover Contributions
- plr-201542010 Rollover Contributions
- plr-201542009 Rollover Contributions
- plr-201542008 Rollover Contributions
- plr-201542007 Other
- plr-201542006 Revised Schedules
- plr-201542005 Section 1502; Election to File Consolidated Return
- plr-201542004 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized)
- plr-201542003 Group-Term Life Insurance--Employees (Payments Included v. Not Included)
- plr-201542002 Extension of Time for Making Certain Elections
- plr-201542001 Inadvertent Terminations
- plr-201541010 Normalization Rules
- plr-201541009 Certain Publicly Traded Partnerships Treated as Corporations
- plr-201541008 Qualifying Income
- plr-201541007 Extension of Time for Making Certain Elections
- plr-201541006 Section 1502; Election to File Consolidated Return
- plr-201541005 Revised Schedules
- plr-201541004 Definitions
- plr-201541003 Inadvertent Terminations
- plr-201541002 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201541001 Section 168; MACRS
- plr-201540019 "Exclusively" Test
- plr-201540018 Grants to Individuals
- plr-201540017 Performance of Particular Services for Members
- plr-201540016 Section 501(c)(3) Organizations
- plr-201540015 Deduction for Certain Foreign Deferred Compensation Plans
- plr-201540014 Certain Employee Contributions
- plr-201540009 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities
- plr-201540008 Extension of Time for Making Certain Elections
- plr-201540007 Revised Schedules
- plr-201540006 Renunciation of Testate or Intestate Share
- plr-201540005 Extension of Time for Making Certain Elections
- plr-201540004 Look-Through Diversification
- plr-201540003 Election Out
- plr-201540002 Election
- plr-201540001 Other
- plr-201539027 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201539026 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201539025 Payments Made in Settlement of Payment Card and Third Party Network Transactions
- plr-201539024 Assigned
- plr-201539023 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201539022 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201539021 Extension of Time for Making Certain Elections
- plr-201539020 Low-Income Housing Credit
- plr-201539019 Inadvertent Terminations
- plr-201539018 Timely filed returns
- plr-201539017 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201539016 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201539015 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201539014 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201539013 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201539012 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201539011 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201539010 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201539009 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201539008 Extension of Time for Making Certain Elections
- plr-201539007 Extension of Time for Making Certain Elections
- plr-201539006 Election by Foreign Insurance Company to be Treated as Domestic Corporation
- plr-201539005 Extension of Time for Making Certain Elections
- plr-201539004 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201539003 Extension of Time for Making Certain Elections
- plr-201539002 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201539001 Extension of Time for Making Certain Elections
- plr-201538029 Minimum funding standards for single-employer defined benefit pension plans
- plr-201538028 Rollover Contributions
- plr-201538027 Religious, Charitable, etc., Institutions and Community Chest
- plr-201538026 Religious, Charitable, etc., Institutions and Community Chest
- plr-201538025 Section 501(c)(3) Organizations
- plr-201538024 Church Plan
- plr-201538023 Church Plan
- plr-201538022 Exceptions
- plr-201538021 Definition of Employer Securities
- plr-201538020 Definitions
- plr-201538016 Reelection
- plr-201538015 Spin-Off
- plr-201538014 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201538012 Qualifying Income
- plr-201538011 Essential Governmental Function
- plr-201538010 Inadvertent Terminations
- plr-201538009 Inadvertent Terminations
- plr-201538008 Ordinary Trusts
- plr-201538007 Ordinary Trusts
- plr-201538006 Ordinary Trusts
- plr-201538005 Electricity Produced from Certain Renewable Sources
- plr-201538004 Electricity Produced from Certain Renewable Sources
- plr-201538003 Section 168; MACRS
- plr-201538002 Extension of Time for Making Certain Elections
- plr-201538001 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201537020 Definition of Real Estate Investment Trust
- plr-201537019 Income of States, Municipalities, etc.
- plr-201537018 Assets for Control of Transferee (Type "D")
- plr-201537017 Section 168; MACRS
- plr-201537016 Extension of Time for Making Certain Elections
- plr-201537015 Deduction Of Taxes, Interest, And Business Depreciation By Cooperative Housing Corporation Tenant-Stockholder
- plr-201537014 Qualifying Income
- plr-201537013 Section 442; Accounting Periods
- plr-201537012 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a))
- plr-201537011 Extension of Time for Making Certain Elections
- plr-201537010 Extension of Time for Making Certain Elections
- plr-201537009 Election by Foreign Insurance Company to be Treated as Domestic Corporation
- plr-201537008 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201537007 Qualifying Income
- plr-201537006 Section 168; MACRS
- plr-201537005 Section 168; MACRS
- plr-201537004 Certain Transfers to Creditors
- plr-201537003 Recognition of Precontribution Gain in Case of Certain Distributions to Contributing Partner
- plr-201537002 Recognition of Precontribution Gain in Case of Certain Distributions to Contributing Partner
- plr-201537001 Inadvertent Terminations
- plr-201536026 Grants to Individuals
- plr-201536017 Residential Energy Efficient Property
- plr-201536016 Distributions in Lieu of Money
- plr-201536015 Extension of Time for Making Certain Elections
- plr-201536014 Inadvertent Terminations
- plr-201536003 Section 168; MACRS
- plr-201536002 Extension of Time for Making Certain Elections
- plr-201536001 Other
- plr-201535015 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201535014 Election
- plr-201535013 Section 168; MACRS
- plr-201535012 Extension of Time for Making Certain Elections
- plr-201535011 Extension of Time for Making Certain Elections
- plr-201535010 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201535009 Extension of Time for Making Certain Elections
- plr-201535008 Payments Made in Settlement of Payment Card and Third Party Network Transactions
- plr-201535007 Statutory Merger or Consolidation (Type "A")
- plr-201535006 Spin-Off
- plr-201535005 Section 442; Accounting Periods
- plr-201535004 Extension of Time for Making Certain Elections
- plr-201535003 Section 42; Low-Income Housing Credit
- plr-201535002 Other
- plr-201535001 Election
- plr-201534020 Religious, Charitable, etc., Institutions and Community Chest
- plr-201534019 Grants to Individuals
- plr-201534018 Set-Asides
- plr-201534017 Grants to Individuals
- plr-201534016 Religious, Charitable, etc., Institutions and Community Chest
- plr-201534015 Religious, Charitable, etc., Institutions and Community Chest
- plr-201534014 Religious, Charitable, etc., Institutions and Community Chest
- plr-201534007 Section 338(g); Election Under Section 1.338-1T(c)(1)
- plr-201534006 Section 446
- plr-201534005 Extension of Time for Making Certain Elections
- plr-201534004 Extension of Time for Making Certain Elections
- plr-201534003 Extension of Time for Making Certain Elections
- plr-201534002 Extension of Time for Making Certain Elections
- plr-201534001 Normalization Rules
- plr-201533010 Inadvertent Terminations
- plr-201533009 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201533008 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201533007 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201533006 Treatment of Wholly Owned Subsidiaries
- plr-201533005 Extension of Time for Making Certain Elections
- plr-201533004 Section 1502; Election to File Consolidated Return
- plr-201533003 Election
- plr-201533002 Electricity Produced from Certain Renewable Sources
- plr-201533001 Electricity Produced from Certain Renewable Sources
- plr-201532042 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation)
- plr-201532041 Rollover Contributions
- plr-201532040 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation)
- plr-201532039 Rollover Contributions
- plr-201532038 Rollover Contributions
- plr-201532037 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01)
- plr-201532036 Wages Subject to Withholding
- plr-201532035 Tax on Reversion of Qualified Plan Assets to Employer
- plr-201532031 Extension of Time for Making Certain Elections
- plr-201532030 Other
- plr-201532029 Contributions to the Capital of a Corporation
- plr-201532028 Extension of Time for Making Certain Elections
- plr-201532027 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201532026 Exceptions
- plr-201532025 Normalization Rules
- plr-201532024 Normalization Rules
- plr-201532023 Association v. Trust
- plr-201532022 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities
- plr-201532021 Like Kind Property
- plr-201532020 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201532019 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201532018 Normalization Rules
- plr-201532017 Extension of Time for Making Certain Elections
- plr-201532016 Gross Income v. Not Gross Income
- plr-201532015 Inadvertent Terminations
- plr-201532014 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201532013 Definitions Applicable to Subparts A, B, C, and D
- plr-201532012 Definitions Applicable to Subparts A, B, C, and D
- plr-201532011 Definitions Applicable to Subparts A, B, C, and D
- plr-201532010 Definitions Applicable to Subparts A, B, C, and D
- plr-201532009 Definitions Applicable to Subparts A, B, C, and D
- plr-201532008 Definitions Applicable to Subparts A, B, C, and D
- plr-201532007 Accounting Methods
- plr-201532006 Extension of Time for Making Certain Elections
- plr-201532005 Other
- plr-201532004 Other
- plr-201532003 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201532002 Extension of Time for Making Certain Elections
- plr-201532001 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201531014 Assets for Control of Transferee (Type "D")
- plr-201531013 Alimony--Separate Maintenance Payments
- plr-201531012 Normalization Rules
- plr-201531011 Normalization Rules
- plr-201531010 Normalization Rules
- plr-201531009 Like Kind Property
- plr-201531008 Inadvertent Terminations
- plr-201531007 Definitions Applicable to Subparts A, B, C, and D
- plr-201531006 Definitions Applicable to Subparts A, B, C, and D
- plr-201531005 Definitions Applicable to Subparts A, B, C, and D
- plr-201531004 Definitions Applicable to Subparts A, B, C, and D
- plr-201531003 Definitions Applicable to Subparts A, B, C, and D
- plr-201531002 Credit to Holders of Qualified Tax Credit Bonds
- plr-201531001 Extension of Time for Making Certain Elections
- plr-201530025 Rollover Contributions
- plr-201530024 Rollover Contributions
- plr-201530023 Grants to Individuals
- plr-201530022 Recovery of Certain Items Previously Deducted (Excluded v. Not Excluded)
- plr-201530017 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T
- plr-201530016 Inadvertent Terminations
- plr-201530015 Other
- plr-201530014 Other Requirements
- plr-201530013 Definitions Applicable to Subparts A, B, C, and D
- plr-201530012 Definitions Applicable to Subparts A, B, C, and D
- plr-201530011 Definitions Applicable to Subparts A, B, C, and D
- plr-201530010 Definitions Applicable to Subparts A, B, C, and D
- plr-201530009 Definitions Applicable to Subparts A, B, C, and D
- plr-201530008 Definitions Applicable to Subparts A, B, C, and D
- plr-201530007 Extension of Time for Making Certain Elections
- plr-201530006 Extension of Time for Making Certain Elections
- plr-201530005 Section 42; Low-Income Housing Credit
- plr-201530004 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201530003 Inadvertent Terminations
- plr-201530002 Inadvertent Terminations
- plr-201530001 Election Out
- plr-201529007 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201529005 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201529004 Organizations to Which Part Applies
- plr-201529003 Extension of Time for Making Certain Elections
- plr-201529002 Extension of Time for Making Certain Elections
- plr-201529001 Other
- plr-201528043 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation)
- plr-201528042 Rollover Contributions
- plr-201528041 Grants to Individuals
- plr-201528040 Grants to Individuals
- plr-201528039 Grants to Individuals
- plr-201528038 Disqualified Benefits
- plr-201528037 Inadvertent Terminations
- plr-201528036 Retroactive Elections
- plr-201528035 Qualified Scholarship Funding Bond
- plr-201528034 Extension of Time for Making Certain Elections
- plr-201528033 Electricity Produced from Certain Renewable Sources
- plr-201528032 Electricity Produced from Certain Renewable Sources
- plr-201528031 Accounting Methods
- plr-201528030 Section 168; MACRS
- plr-201528029 Tax On Generation Skipping Transfers
- plr-201528028 Inadvertent Terminations
- plr-201528027 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201528026 Fines and Penalties
- plr-201528025 Inadvertent Terminations
- plr-201528024 Irrevocable Trusts
- plr-201528023 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201528022 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201528021 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201528020 Inadvertent Terminations
- plr-201528019 Late Elections
- plr-201528018 Section 168; MACRS
- plr-201528017 Inadvertent Terminations
- plr-201528016 Five-Year Requirement
- plr-201528015 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201528014 Special Valuation Rules for Transfers in Trust
- plr-201528013 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201528012 Extension of Time for Making Certain Elections
- plr-201528011 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201528010 Essential Governmental Function
- plr-201528009 Retroactive Elections
- plr-201528008 Retroactive Elections
- plr-201528007 Termination
- plr-201528006 Assets for Control of Transferee (Type "D")
- plr-201528005 Section 146; Volume Cap
- plr-201528004 Definitions
- plr-201528003 Other
- plr-201528002 Election
- plr-201528001 Property Transferred in Connection With Performance of Services
- plr-201527040 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded)
- plr-201527039 Certain Publicly Traded Partnerships Treated as Corporations
- plr-201527038 Other
- plr-201527037 Election
- plr-201527036 Section 1502; Election to File Consolidated Return
- plr-201527035 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201527034 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201527033 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201527032 Definitions Applicable to Subparts A, B, C, and D
- plr-201527031 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201527030 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201527029 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201527028 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201527027 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201527026 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201527025 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201527024 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201527023 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201527022 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201527021 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201527020 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201527019 Inadvertent Terminations
- plr-201527018 Governmental Benefits and Subsidies
- plr-201527017 Low-Income Housing Credit
- plr-201527016 Extension of Time for Making Certain Elections
- plr-201527015 Extension of Time for Making Certain Elections
- plr-201527014 Extension of Time for Making Certain Elections
- plr-201527013 Income Requirements
- plr-201527012 Income Requirements
- plr-201527011 Tax On Generation Skipping Transfers
- plr-201527010 Extension of Time for Making Certain Elections
- plr-201527009 Inadvertent Terminations
- plr-201527008 Inadvertent Terminations
- plr-201527007 Inadvertent Terminations
- plr-201527006 Extension of Time for Making Certain Elections
- plr-201527005 Inadvertent Terminations
- plr-201527004 Association v. Trust
- plr-201527003 Allocation of Basis
- plr-201527002 Inclusion Ratio
- plr-201527001 Inclusion Ratio
- plr-201526027 Rollover Contributions
- plr-201526026 Rollover Contributions
- plr-201526025 Minimum Funding Standards for Multiemployer Plans
- plr-201526024 Minimum Funding Standards for Multiemployer Plans
- plr-201526023 Organizational and Operational Tests
- plr-201526022 Religious, Charitable, etc., Institutions and Community Chest
- plr-201526021 Private v. Public Interest Served
- plr-201526020 Publishing Activities, Radio, Television, etc.
- plr-201526019 Religious, Charitable, etc., Institutions and Community Chest
- plr-201526018 Religious, Charitable, etc., Institutions and Community Chest
- plr-201526017 Grants to Individuals
- plr-201525009 Inadvertent Terminations
- plr-201525008 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201525007 Factors: Lease vs. Service Contract
- plr-201525006 Inadvertent Terminations
- plr-201525005 Inadvertent Terminations
- plr-201525004 Inadvertent Terminations
- plr-201525003 Special Valuation Rules for Transfers in Trust
- plr-201525002 Special Valuation Rules for Transfers in Trust
- plr-201525001 Inclusion of Amounts in Gross Income of Beneficiar
- plr-201524031 Rollover Contributions
- plr-201524030 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation)
- plr-201524029 Rollover Contributions
- plr-201524028 Rollover Contributions
- plr-201524027 Rollover Amounts
- plr-201524026 Religious, Charitable, etc., Institutions and Community Chest
- plr-201524025 Grants to Individuals
- plr-201524023 Late Elections
- plr-201524022 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201524021 Clinical Testing
- plr-201524020 Gross Income Requirement
- plr-201524019 Late Elections
- plr-201524018 Electricity Produced from Certain Renewable Sources
- plr-201524017 Income Requirements
- plr-201524016 Worthless Securities
- plr-201524015 Definitions
- plr-201524014 Definitions
- plr-201524013 Election Out
- plr-201524012 Election Out
- plr-201524011 Election Out
- plr-201524010 Election Out
- plr-201524009 Inadvertent Terminations
- plr-201524008 Section 1502; Election to File Consolidated Return
- plr-201524007 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201524006 Inadvertent Terminations
- plr-201524005 Distribution of Stock and Securities of a Controlled Corporation
- plr-201524004 Organizations to Which Part Applies
- plr-201524003 Organizations to Which Part Applies
- plr-201524002 Organizations to Which Part Applies
- plr-201524001 Section 442; Accounting Periods
- plr-201523020 By a Surviving Spouse
- plr-201523018 Qualifying Income
- plr-201523017 Association v. Trust
- plr-201523016 Inadvertent Terminations
- plr-201523015 Extension of Time for Making Certain Elections
- plr-201523014 Energy Credit; Reforestation Credit
- plr-201523013 Extension of Time for Making Certain Elections
- plr-201523012 Extension of Time for Making Certain Elections
- plr-201523011 Other
- plr-201523010 Late Elections
- plr-201523009 Extension of Time for Making Certain Elections
- plr-201523008 Passive Investment Income
- plr-201523007 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201523006 Extension of Time for Making Certain Elections
- plr-201523005 Inadvertent Terminations
- plr-201523004 Inadvertent Terminations
- plr-201523003 Other Definitions
- plr-201523002 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201521014 Extension of Time for Making Certain Elections
- plr-201521011 Other
- plr-201521010 Election
- plr-201521009 Workmen's Compensation
- plr-201521008 Regulation Section 1.337(d); Loss on Stock of Subsidiary
- plr-201521007 Other
- plr-201521006 Investment Requirements
- plr-201521005 Revised Schedules
- plr-201521004 Tax On Generation Skipping Transfers
- plr-201521003 Tax On Generation Skipping Transfers
- plr-201521002 Tax On Generation Skipping Transfers
- plr-201519028 Exemptions
- plr-201519026 Section 168; MACRS
- plr-201519025 Late Elections
- plr-201519024 Electricity Produced from Certain Renewable Sources
- plr-201519023 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201519022 Retroactive Elections
- plr-201519021 Normalization Rules
- plr-201519020 Election
- plr-201519019 Electricity Produced from Certain Renewable Sources
- plr-201519018 Inadvertent Terminations
- plr-201519017 Parachute Payment
- plr-201519016 Inadvertent Terminations
- plr-201519015 Security or Payment Test
- plr-201519014 Extension of Time for Making Certain Elections
- plr-201519013 Late Elections
- plr-201519012 Inclusion of Amounts in Gross Income of Beneficiaries of Estates and Trusts Accumulating Income or Distributing Corpus
- plr-201519011 Other
- plr-201519010 Inadvertent Terminations
- plr-201519009 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201519008 Inadvertent Terminations
- plr-201519007 Late Elections
- plr-201519006 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201519005 Inadvertent Terminations
- plr-201519004 Other
- plr-201519003 Royalties
- plr-201519002 Inadvertent Terminations
- plr-201519001 Investment In Contract
- plr-201518022 Minimum funding standards for single-employer defined benefit pension plans
- plr-201518021 Religious, Charitable, etc., Institutions and Community Chest
- plr-201518020 Revocation (Gladstone Issue)
- plr-201518019 Grants to Individuals
- plr-201518018 Civic Leagues and Social Welfare Groups (See Also 0501.03-25)
- plr-201517004 Reelection
- plr-201517003 Disqualified Debt Instruments
- plr-201517002 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201517001 Extension of Time for Making Certain Elections
- plr-201516079 Grants to Individuals
- plr-201516078 Grants to Individuals
- plr-201516077 Grants to Individuals
- plr-201516076 Grants to Individuals
- plr-201516075 Grants to Individuals
- plr-201516074 Grants to Individuals
- plr-201516073 Grants to Individuals
- plr-201516072 Grants to Individuals
- plr-201516071 Grants to Individuals
- plr-201516070 Grants to Individuals
- plr-201516069 Educational Organizations
- plr-201516068 Grants to Individuals
- plr-201516067 Grants to Individuals
- plr-201516066 Private v. Public Interest Served
- plr-201516052 Election
- plr-201516051 Credit to Holders of Qualified Tax Credit Bonds
- plr-201516050 Distributions in Lieu of Money
- plr-201516049 Extension of Time for Making Certain Elections
- plr-201516048 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201516047 Preferential Dividends
- plr-201516046 Qualified Subchapter S Subsidiary
- plr-201516045 Qualified Subchapter S Subsidiary
- plr-201516044 Qualified Subchapter S Subsidiary
- plr-201516043 Qualified Subchapter S Subsidiary
- plr-201516042 Qualified Subchapter S Subsidiary
- plr-201516041 Extension of Time for Making Certain Elections
- plr-201516040 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201516039 Electricity Produced from Certain Renewable Sources
- plr-201516038 Electricity Produced from Certain Renewable Sources
- plr-201516037 Extension of Time for Making Certain Elections
- plr-201516036 Separate Shares
- plr-201516035 Extension of Time for Making Certain Elections
- plr-201516034 Definitions
- plr-201516033 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201516032 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201516031 Income of States, Municipalities, etc.
- plr-201516030 Discrimination in Favor of Highly Compensated Employees
- plr-201516029 Inadvertent Terminations
- plr-201516028 Definitions Applicable to Subparts A, B, C, and D
- plr-201516027 Late Elections
- plr-201516026 Accounting Methods
- plr-201516025 Extension of Time for Making Certain Elections
- plr-201516024 Liquidating Trusts
- plr-201516023 Gross Income v. Not Gross Income
- plr-201516022 Gross Income v. Not Gross Income
- plr-201516021 Section 168; MACRS
- plr-201516020 Definitions Applicable to Subparts A, B, C, and D
- plr-201516019 Tax On Generation Skipping Transfers
- plr-201516018 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201516017 Inadvertent Terminations
- plr-201516016 Inadvertent Terminations
- plr-201516015 Inadvertent Terminations
- plr-201516014 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized)
- plr-201516013 Election
- plr-201516012 Extension of Time for Making Certain Elections
- plr-201516011 Extension of Time for Making Certain Elections
- plr-201516010 Mixed Straddle Account
- plr-201516009 Inadvertent Terminations
- plr-201516008 Definitions Applicable to Subparts A, B, C, and D
- plr-201516007 Taxes
- plr-201516006 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201516005 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201516004 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201516003 Inadvertent Terminations
- plr-201516002 Inadvertent Terminations
- plr-201516001 Inadvertent Terminations
- plr-201515022 Extension of Time for Making Certain Elections
- plr-201515021 Extension of Time for Making Certain Elections
- plr-201515016 Essential Governmental Function
- plr-201515015 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201515014 Revised Schedules
- plr-201515013 Inadvertent Terminations
- plr-201515012 Organizations to Which Part Applies
- plr-201515011 Inadvertent Terminations
- plr-201515010 Inadvertent Terminations
- plr-201515009 Investment Requirements
- plr-201515008 Other
- plr-201515007 Qualified Basis
- plr-201515006 Special Rules
- plr-201515005 Tax On Generation Skipping Transfers
- plr-201515004 Tax On Generation Skipping Transfers
- plr-201515003 Tax On Generation Skipping Transfers
- plr-201515002 Tax On Generation Skipping Transfers
- plr-201515001 Investment In Contract
- plr-201514021 Rollover Contributions
- plr-201514020 Rollover Contributions
- plr-201514019 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade
- plr-201514018 Grants to Individuals
- plr-201514017 Grants to Individuals
- plr-201514016 Expenditure Responsibility
- plr-201514015 Religious, Charitable, etc., Institutions and Community Chest
- plr-201514014 Religious, Charitable, etc., Institutions and Community Chest
- plr-201514013 Business Activities
- plr-201514012 Religious, Charitable, etc., Institutions and Community Chest
- plr-201514011 Private v. Public Interest Served
- plr-201514010 Religious, Charitable, etc., Institutions and Community Chest
- plr-201514009 Religious, Charitable, etc., Institutions and Community Chest
- plr-201514007 Section 1502; Election to File Consolidated Return
- plr-201514006 Cost Sharing Arrangements: Stock Based Compensation (Stock Options)
- plr-201514005 Credit to Holders of Qualified Tax Credit Bonds
- plr-201514004 Electricity Produced from Certain Renewable Sources
- plr-201514003 Certain Publicly Traded Partnerships Treated as Corporations
- plr-201514002 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201514001 Barter Exchanges
- plr-201512005 Grants to Individuals
- plr-201512004 Supporting Organizations
- plr-201512003 Grants to Individuals
- plr-201512002 Set-Asides
- plr-201512001 Assets for Control of Transferee (Type "D")
- plr-201511019 Section 42; Low-Income Housing Credit
- plr-201511017 Reelection
- plr-201511016 Inadvertent Terminations
- plr-201511015 Transfer to Corporation Controlled by Transferor
- plr-201511014 Inadvertent Terminations
- plr-201511013 Adjustments for Change in Computing Reserves
- plr-201511012 Other
- plr-201511011 Extension of Time for Making Certain Elections
- plr-201511010 Tax On Generation Skipping Transfers
- plr-201511009 Tax On Generation Skipping Transfers
- plr-201511008 Tax On Generation Skipping Transfers
- plr-201511007 Tax On Generation Skipping Transfers
- plr-201511006 Tax On Generation Skipping Transfers
- plr-201511005 Tax On Generation Skipping Transfers
- plr-201511004 Tax On Generation Skipping Transfers
- plr-201511003 Tax On Generation Skipping Transfers
- plr-201511002 Tax On Generation Skipping Transfers
- plr-201511001 Certain Transfers to Creditors
- plr-201510062 Rollover Contributions
- plr-201510061 Minimum Funding Waiver
- plr-201510060 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
- plr-201510058 Section 501(c)(3) Organizations
- plr-201510057 Grants to Individuals
- plr-201510056 Excise Taxes on Excess Business Holdings
- plr-201510055 Excise Taxes on Excess Business Holdings
- plr-201510054 Grants to Individuals
- plr-201510053 Grants to Individuals
- plr-201510052 Grants to Individuals
- plr-201510051 Grants to Individuals
- plr-201510050 Excise Taxes on Acts of Self-Dealing
- plr-201510049 Grants to Individuals
- plr-201510048 Grants to Individuals
- plr-201510042 Retroactive Elections
- plr-201510041 Retroactive Elections
- plr-201510040 Retroactive Elections
- plr-201510039 Extension of Time for Making Certain Elections
- plr-201510038 Property Used Predominantly Outside the United States
- plr-201510037 Section 338(g); Election Under Section 1.338-1T(c)(1)
- plr-201510036 IDC Expenditures
- plr-201510035 Section 168; MACRS
- plr-201510034 Section 168; MACRS
- plr-201510033 Section 168; MACRS
- plr-201510032 Section 168; MACRS
- plr-201510031 Section 168; MACRS
- plr-201510030 In General
- plr-201510029 Extension of Time for Making Certain Elections
- plr-201510028 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201510027 Section 168; MACRS
- plr-201510026 Electricity Produced from Certain Renewable Sources
- plr-201510025 Meaning of Terms and Special Rules
- plr-201510024 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201510023 Tax On Generation Skipping Transfers
- plr-201510022 Tax On Generation Skipping Transfers
- plr-201510021 Tax On Generation Skipping Transfers
- plr-201510020 Tax On Generation Skipping Transfers
- plr-201510019 Tax On Generation Skipping Transfers
- plr-201510018 Tax On Generation Skipping Transfers
- plr-201510017 Tax On Generation Skipping Transfers
- plr-201510016 Tax On Generation Skipping Transfers
- plr-201510015 Tax On Generation Skipping Transfers
- plr-201510014 Tax On Generation Skipping Transfers
- plr-201510013 Tax On Generation Skipping Transfers
- plr-201510012 Tax On Generation Skipping Transfers
- plr-201510011 Tax On Generation Skipping Transfers
- plr-201510010 Tax On Generation Skipping Transfers
- plr-201510009 Tax On Generation Skipping Transfers
- plr-201510008 Persons Treated as Grantors
- plr-201510007 Persons Treated as Grantors
- plr-201510006 Persons Treated as Grantors
- plr-201510005 Persons Treated as Grantors
- plr-201510004 Persons Treated as Grantors
- plr-201510003 Persons Treated as Grantors
- plr-201510002 Persons Treated as Grantors
- plr-201510001 Persons Treated as Grantors
- plr-201509028 Retroactive Elections
- plr-201509027 Reelection
- plr-201509026 Extension of Time for Making Certain Elections
- plr-201509025 Extension of Time for Making Certain Elections
- plr-201509024 Extension of Time for Making Certain Elections
- plr-201509023 Extension of Time for Making Certain Elections
- plr-201509022 Extension of Time for Making Certain Elections
- plr-201509021 Extension of Time for Making Certain Elections
- plr-201509020 Extension of Time for Making Certain Elections
- plr-201509019 Definition of Real Estate Investment Trust
- plr-201509018 Tax On Generation Skipping Transfers
- plr-201509017 Tax On Generation Skipping Transfers
- plr-201509016 Tax On Generation Skipping Transfers
- plr-201509015 Tax On Generation Skipping Transfers
- plr-201509014 Tax On Generation Skipping Transfers
- plr-201509013 Tax On Generation Skipping Transfers
- plr-201509012 Tax On Generation Skipping Transfers
- plr-201509011 Tax On Generation Skipping Transfers
- plr-201509010 Tax On Generation Skipping Transfers
- plr-201509009 Tax On Generation Skipping Transfers
- plr-201509008 Tax On Generation Skipping Transfers
- plr-201509007 Tax On Generation Skipping Transfers
- plr-201509006 Tax On Generation Skipping Transfers
- plr-201509005 Tax On Generation Skipping Transfers
- plr-201509004 Tax On Generation Skipping Transfers
- plr-201509003 Tax On Generation Skipping Transfers
- plr-201509002 Tax On Generation Skipping Transfers
- plr-201509001 Essential Governmental Function
- plr-201508021 Rollover Contributions
- plr-201508020 Grants to Individuals
- plr-201508019 Grants to Individuals
- plr-201508018 Grants to Individuals
- plr-201508017 Grants to Individuals
- plr-201508016 Grants to Individuals
- plr-201508015 Grants to Individuals
- plr-201508014 Grants to Individuals
- plr-201508013 Grants to Individuals
- plr-201508012 Grants to Individuals
- plr-201508011 Agriculture and Horticulture Organizations
- plr-201508010 Retroactive Elections
- plr-201508009 Retroactive Elections
- plr-201508008 Retroactive Elections
- plr-201508007 Section 168; MACRS
- plr-201508006 Section 168; MACRS
- plr-201508005 Section 168; MACRS
- plr-201508004 Section 168; MACRS
- plr-201508003 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201508002 Inadvertent Terminations
- plr-201508001 Length of Service Award Plans
- plr-201507008 Income for Benefit of Grantor
- plr-201507007 Accounting Methods
- plr-201507006 Other
- plr-201507005 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201507004 Organizations to Which Part Applies
- plr-201507003 Section 1502; Election to File Consolidated Return
- plr-201507002 Furnishing Water
- plr-201507001 Retroactive Elections
- plr-201506019 Minimum funding standards for single-employer defined benefit pension plans
- plr-201506018 Minimum funding standards for single-employer defined benefit pension plans
- plr-201506017 Extension of Time for Making Certain Elections
- plr-201506016 Rollover Contributions
- plr-201506015 Roth IRA
- plr-201506014 Rollover Contributions
- plr-201506013 Rollover Contributions
- plr-201506012 Grants to Individuals
- plr-201506011 Religious, Charitable, etc., Institutions and Community Chest
- plr-201506009 Inadvertent Terminations
- plr-201506008 "Property" Defined
- plr-201506007 Section 168; MACRS
- plr-201506006 Other
- plr-201506005 Electricity Produced from Certain Renewable Sources
- plr-201506004 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201506003 More than One Class of Stock
- plr-201506002 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201506001 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201505037 Section 42; Low-Income Housing Credit
- plr-201505036 Fair Market Value Method
- plr-201505035 Distributions in Lieu of Money
- plr-201505034 Inadvertent Terminations
- plr-201505033 Section 168; MACRS
- plr-201505032 Section 168; MACRS
- plr-201505031 Section 168; MACRS
- plr-201505030 Section 168; MACRS
- plr-201505029 Section 168; MACRS
- plr-201505028 Other
- plr-201505027 Extension of Time for Making Certain Elections
- plr-201505026 Extension of Time for Making Certain Elections
- plr-201505025 Extension of Time for Making Certain Elections
- plr-201505024 Extension of Time for Making Certain Elections
- plr-201505023 Extension of Time for Making Certain Elections
- plr-201505022 Extension of Time for Making Certain Elections
- plr-201505021 Extension of Time for Making Certain Elections
- plr-201505020 Extension of Time for Making Certain Elections
- plr-201505019 Extension of Time for Making Certain Elections
- plr-201505018 Extension of Time for Making Certain Elections
- plr-201505017 Extension of Time for Making Certain Elections
- plr-201505016 Inadvertent Terminations
- plr-201505015 ITC Expenditures
- plr-201505014 Extension of Time for Making Certain Elections
- plr-201505013 Spin-Off
- plr-201505012 Liquidation v. Reorganization
- plr-201505011 Extension of Time for Making Certain Elections
- plr-201505010 Extension of Time for Making Certain Elections
- plr-201505009 Extension of Time for Making Certain Elections
- plr-201505008 Inadvertent Terminations
- plr-201505007 Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled
- plr-201505006 Affiliated Group v. Not an Affiliated Group
- plr-201505005 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201505004 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201505003 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property
- plr-201505002 Section 168; MACRS
- plr-201505001 Basis of Distributed Property Other Than Money
- plr-201504021 Rollover Contributions
- plr-201504020 Rollover Contributions
- plr-201504019 Grants to Individuals
- plr-201504018 Grants to Individuals
- plr-201504017 Private v. Public Interest Served
- plr-201504009 Extension of Time for Making Certain Elections
- plr-201504008 Foreign Personal Holding Company Income
- plr-201504007 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized)
- plr-201504006 Foreign Personal Holding Company Income
- plr-201504005 Treatment of Variable Contracts
- plr-201504004 Registration-required Obligations
- plr-201504003 Extension of Time for Making Certain Elections
- plr-201504002 Reelection
- plr-201504001 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201503010 Investment Requirements
- plr-201503009 Foreign Personal Holding Company Income
- plr-201503008 Other
- plr-201503007 Section 338(g); Election Under Section 1.338-1T(c)(1)
- plr-201503006 Spin-Off
- plr-201503005 Revocation of Elections
- plr-201503004 Inadvertent Terminations
- plr-201503003 Extension of Time for Making Certain Elections
- plr-201503002 Electricity Produced from Certain Renewable Sources
- plr-201503001 Nonshareholder Contribution to Capital for Bio Fuels Subsidies
- plr-201502021 Foreign Situs Trust
- plr-201502020 Extension of Time for Making Certain Elections
- plr-201502019 Grants to Individuals
- plr-201502018 Grants to Individuals
- plr-201502017 Private v. Public Interest Served
- plr-201502016 Religious, Charitable, etc., Institutions and Community Chest
- plr-201502008 Arbitrage
- plr-201502007 Extension of Time for Making Certain Elections
- plr-201502006 Extension of Time for Making Certain Elections
- plr-201502005 Election
- plr-201502004 Late Elections
- plr-201502003 Treatment of Variable Contracts
- plr-201502002 Other
- plr-201502001 Other
- plr-201501009 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201501008 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201501007 Inadvertent Terminations
- plr-201501006 Late Elections
- plr-201501005 Section 42; Low-Income Housing Credit
- plr-201501004 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201501003 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201501002 Reg. 301.7701-3 Classification of Certain Business Entities
- plr-201501001 Reg. 301.7701-3 Classification of Certain Business Entities
Chief Counsel Advice4,041 sections
2022
- cca-202252008 Interest or Dividend
- cca-202248010 Adequacy of Return to Start Limitations Running (Sufficient v Insufficient)
- cca-202246010 Tax Matters Partner
- cca-202246009 Disclosure within the Department of Treasury
- cca-202244010 Accuracy-related penalty
- cca-202243009 Definitions
- cca-202243008 Amount Involved
- cca-202241006 Miscellaneous Issues
- cca-202240019 Codified Economic Substance
- cca-202240018 Qualified Pension, Profit-Sharing, and Stock Bonus Plan
- cca-202240017 Intercompany Transactions
- cca-202237010 Gross Income v. Not Gross Income
- cca-202236010 Charitable, Etc. Contributions and Gifts
- cca-202235010 Fixed or Determinable Annual Or Periodical Income
- cca-202235009 Section 965 Transition Tax-determination of SFC status including ownership, attribution rules, etc.,-Basis adjustments, IRC 959 account maintenance
- cca-202233014 Special Rule for Charitable Remainder Trusts
- cca-202232015 Promoting Abusive Tax Shelters
- cca-202231014 Limitations on Assessment and Collection (Barred v. Not Barred)
- cca-202230008 Examination of Books and Witnesses
- cca-202224011 Bad Debts
- cca-202224010 Determination of Amount of and Recognition of Gain or Loss
- cca-202220015 Disclosure to Taxpayer's Designee
- cca-202219015 Net Operating Loss Deductions (Deductible v. Not Deductible)
- cca-202216016 Limitation of Amount
- cca-202216015 Extension of Time by Agreement
- cca-202209012 Credit for Prior Year Minimum Tax Liability
- cca-202205025 Disclosure to Taxpayer's Designee
- cca-202205024 (Was Formerly Section 44B) Targeted Jobs Credit
- cca-202204008 Release of Lien or Discharge of Property
- cca-202204007 50-Percent Exclusion for Gain from Certain Small Business Stocks
- cca-202203013 Investment of Earnings in U.S. Property
- cca-202202014 Exemption of Insolvent Banks From Tax
- cca-202202013 Qualified Pension, Profit-Sharing, and Stock Bonus Plan
- cca-202202012 Qualified Pension, Profit-Sharing, and Stock Bonus Plan
- cca-202202011 Estate Tax Returns
- cca-202202010 Income Tax Withheld
2017
- cca-201752008 Compensation Limitation for Certain Health Insurance Providers
- cca-201751014 Services
- cca-201748009 Time for Performing Certain Acts Postponed by Reason of Service in a Combat Zone
- cca-201748008 Fines and Penalties
- cca-201746023 Employer Appointment of Agent
- cca-201745012 Sufficient v. Insufficient Consideration
- cca-201744018 Tax Matters Partner
- cca-201742025 Tax Matters Partner
- cca-201742024 Disclosure for Tax Administration Purposes
- cca-201742023 Privacy Act
- cca-201742022 Retirement Income Accounts
- cca-201742021 Penalty Amount
- cca-201741018 Partner's Interest in Partnership
- cca-201740021 Time for Performing Certain Acts Postponed by Reason of Service in a Combat Zone
- cca-201740020 Proceedings for Determination of Employment Status
- cca-201739015 Carrybacks: Net Operating Loss and Capital Loss
- cca-201739014 Amended or Supplemental Claims
- cca-201739013 Civil Actions for Refund
- cca-201739012 Authority to Issue
- cca-201739011 Indian Tribal Government
- cca-201736023 Substantiation
- cca-201736022 Exception For Certain Loans
- cca-201736021 Authority
- cca-201735021 Worker Classification
- cca-201733014 Anti-Abuse
- cca-201733013 Failure to File Partnership Return
- cca-201733012 Total Reserves Defined
- cca-201729001 Citizens or Residents of the United States Living Abroad
- cca-201728022 Return Information
- cca-201727008 Imposition of Tax
- cca-201727007 Credits Against Estimated Tax
- cca-201727004 Suspension of Statute of Limitations
- cca-201726012 Optional Adjustments to Basis of Partnership Property
- cca-201725028 Tax Matters Partner
- cca-201725027 Nonqualified Deferred Compensation
- cca-201725026 Assessment of Criminal Restitution
- cca-201724026 Derived for the Lease, Rental, License, Sale, Exchange, or Other Disposition
- cca-201724025 In General
- cca-201723024 Participation in Administrative Proceedings; Waivers; Agreements
- cca-201723023 Authority to Postpone Certain Tax-Related Deadlines by Reason of Presidentially Declared Disasters
- cca-201723022 Abatements
- cca-201723021 Special Rules Applicable to Certain Employment Taxes
- cca-201723020 Disclosure
- cca-201723019 Termination Assessments of Income Tax
- cca-201723018 LIENS: Priority over security interests
- cca-201723017 Arbitrage
- cca-201722028 Gross Income From Property
- cca-201722027 Levy Procedure
- cca-201722026 Interest on Underpayment, Nonpayment, or Extensions of Time for Payment of Tax (Interest v. No Interest Imposed)
- cca-201722025 Tax Matters Partner
- cca-201721019 Partnership Item
- cca-201721018 Levy and Distraint
- cca-201721017 Disclosure for Investigative Purposes
- cca-201721016 Suspension of Running of Period of Limitation (Suspended v. Not Suspended)
- cca-201721015 Interest
- cca-201721013 Partner's Distributive Share
- cca-201719026 Timeliness of Claim
- cca-201719025 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded)
- cca-201718011 Deduction and Recapture of Certain Mining Exploration Expenditures
- cca-201716045 Non-Qualified Preferred Stock
- cca-201714029 Allocation and Apportionment of Deductions (In General)
- cca-201713010 Capital Expenditures (Deductible v. Not Deductible)
- cca-201713001 Failure to File Tax Returns or Pay Tax (Addition v. No Addition to Tax)
- cca-201711011 Indian General Welfare Benefits
- cca-201711010 Effect of Failure to Notify
- cca-201711009 Reasonable Cause Exception
- cca-201710029 Inconsistent Position v. No Inconsistent Position
- cca-201710028 Extension by Agreement
- cca-201710027 Definitions
- cca-201710026 Income Directly Derived From Land
- cca-201710025 Validity and Priority of Lien Against Mortgagees, Pledgees, Purchasers, and Judgment Creditors (Valid v. Invalid)
- cca-201710024 Certificate of Discharge
- cca-201710023 Withholding on Payments of Indian Casino Profits
- cca-201703013 Accident and Health Plans (Excluded v. Not Excluded)
- cca-201702037 Tax On Insurance Companies Other Than Life Insurance Companies
2016
- cca-201653017 Holding and Investment Companies
- cca-201652023 Waiver of Limitation (Waived v. Not Waived)
- cca-201652022 Limitations on Assessment and Collection (Barred v. Not Barred)
- cca-201652021 Disclosure-Includes FOIA
- cca-201652020 Direct Seller
- cca-201652019 Tax Matters Partner
- cca-201651015 Transfers of Intangible Property to Foreign Corporations Under Section 367(d)
- cca-201651014 Loan Fees and Finance Charges (But Not Rev. Rul. 72-100)
- cca-201651013 Amounts Paid, Credited, or Required to Be Distributed
- cca-201650020 Employer ID Numbers
- cca-201650019 Electronic Signature
- cca-201650018 Limitations on Assessment and Collection (Barred v. Not Barred)
- cca-201650017 Portability Election under � 2010(c)(5)(A)
- cca-201650016 Confidentiality and Disclosure of Returns and Return Information
- cca-201650015 Coordination with Deficiency Proceedings
- cca-201650013 Worthless Securities
- cca-201650012 Credit for Increasing Research Activities
- cca-201645013 Restrictions on Examination of Taxpayer
- cca-201645012 Nonqualified Deferred Compensation
- cca-201644020 Suspension of Running of Period of Limitation (Suspended v. Not Suspended)
- cca-201643023 Qualifying Advanced Energy Project Credit
- cca-201643022 Time for Performance of Acts Where Last Day Falls on Saturday, Sunday, or Legal Holiday
- cca-201643021 Abatement of Private Foundation First Tier Taxes In Certain Cases
- cca-201643020 Estate and Gift Taxes
- cca-201642035 Deductions For Losses
- cca-201642034 Losses Incurred
- cca-201642033 Cost of Goods Sold Allocable to Domestic Production Gross Receipts
- cca-201642032 Treatment of Reinsurance Contract
- cca-201641022 Special Rules for Computing Investment Credit
- cca-201640018 Limitations Applicable to Dividends Received From Regulated Investment Company
- cca-201640017 Special Estimated Tax Payments
- cca-201640016 Erroneous claim for refund or credit
- cca-201640015 Contributions by Employees
- cca-201640014 Limited Partners
- cca-201639015 Supplemental Unemployment Benefit Plans
- cca-201638023 Disclosure of Return in Individual's Title 11 Case
- cca-201637015 Miscellaneous Issues
- cca-201637014 Miscellaneous Issues
- cca-201637012 Illness and Incompetency
- cca-201637001 Authority of Officers of Internal Revenue Service
- cca-201636041 Limitation of Amount
- cca-201634023 Supplemental Unemployment Benefit Plans
- cca-201634021 Definitions
- cca-201633033 Returns Relating to Cash Received in Trade or Business
- cca-201631011 Freedom of Information Act
- cca-201630015 Derived from a Qualified Film
- cca-201629008 Failure to Furnish Certain Payee Statements
- cca-201629007 Net Unrealized Built-in Gain
- cca-201625017 Exception for Refunds Within 45 Days
- cca-201625016 Verification of Returns
- cca-201625014 Erroneous Refund Recovery
- cca-201625011 Reasonable Allowance
- cca-201624021 Acquisition Costs
- cca-201623010 Frivolous Income Tax Return
- cca-201623009 Qualified Real Property Business Indebtedness Exclusion
- cca-201623006 Fines and Penalties
- cca-201622031 Accident and Health Plans (Excluded v. Not Excluded)
- cca-201621014 Disclosure of Decedent's Return
- cca-201621013 Jurisdiction of District Courts
- cca-201621012 Examination of Books and Witnesses
- cca-201621011 Freedom of Information Act
- cca-201621010 REFUNDS: Offset
- cca-201620010 Tax Matters Partner
- cca-201619009 Gross Income v. Not Gross Income
- cca-201619008 Settlements with Security and Exchange Commission
- cca-201618010 Definitions for Chapter 100
- cca-201617009 Allowance of Credit
- cca-201617008 Nonpartnership Item
- cca-201617007 Limitations in Case of Petition to Tax Court
- cca-201617006 Accrued Benefit Requirements
- cca-201617005 Interest on Overpayments (Interest v. No Interest)
- cca-201616011 Assessment of Criminal Restitution
- cca-201616010 Validity and Priority of Lien Against Mortgagees, Pledgees, Purchasers, and Judgment Creditors (Valid v. Invalid)
- cca-201616009 Extension of Time for Making Certain Elections
- cca-201616008 Definitions for Chapter 100
- cca-201615013 Discrimination as to Coverage
- cca-201615012 Due Diligence
- cca-201614040 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt)
- cca-201614037 General Rule for Methods of Accounting (Permissible v. Not Permissible)
- cca-201614036 Gifts Not Shown on the Return - Exception to Period of Limitations
- cca-201614035 Exemption of Insolvent Banks From Tax
- cca-201614034 Affected Item
- cca-201614033 Distributions of Property
- cca-201614031 Apportionment
- cca-201612013 Specified Business
- cca-201610021 Definitions for Chapter 100
- cca-201610020 Form and Contents of Waiver
- cca-201608015 Confidentiality and Disclosure of Returns and Return Information
- cca-201608014 Tax Treatment Determined At Partnership Level
- cca-201607027 Erroneous claim for refund or credit
- cca-201607026 Indeterminate Income
- cca-201606027 Economic Risk of Loss
- cca-201605018 Allowance Only to Same Taxpayer (Libson Shops)
- cca-201605017 Property Held For Productive Use or Investment
- cca-201604017 Deferral and Ratable Inclusion of Income from Business Debt Reacquisitions
- cca-201603029 Conversion Under 6223(e)
- cca-201603028 Derived from The Disposition of Computer Software
- cca-201603027 Starting Date (Avon Products)
- cca-201603026 Time for Performance of Acts Where Last Day Falls on Saturday, Sunday, or Legal Holiday
- cca-201603025 Additional Income and Taxes Generated from the Backdating or Discounting of Exercised Stock Options
- cca-201603023 Definitions of Company's Share and Policyholder's Share
- cca-201602011 Coordination with Bankruptcy Code
- cca-201602010 Form and Contents of Waiver
- cca-201602009 Release of Exemption
2012
- cca-201252015 Amounts Treated as Overpayments 1252016.pdf 61 12/28/2012 201252016 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable)
- cca-201251017 Exception for Small Partnerships
- cca-201251016 Definitions
- cca-201251015 Teachers, Students, and Trainees
- cca-201251014 Tax Matters Partner
- cca-201251013 Tax Matters Partner
- cca-201251012 Wagering Tax (Taxable v. Not Taxable)
- cca-201250022 Insurance Company Taxable Income
- cca-201250020 Disclosure for Tax Administration Purposes
- cca-201249015 Interest on Underpayment, Nonpayment, or Extensions of Time for Payment of Tax (Interest v. No Interest Imposed)
- cca-201248022 Bingo, Keno, and Slot Machine Winnings
- cca-201248021 Failure to Surrender Property (See 6332.00-00)
- cca-201248020 Exempt Property (See 6334.00-00)
- cca-201247015 Omission of Income (25% Rule)--Exception to Period of Limitations
- cca-201247014 Extension to Entities Filing Partnership Returns, Etc.
- cca-201247013 Coordination with Income Tax Treaties
- cca-201247011 Determination v. No Determination
- cca-201247010 Redemption of Stock v. Not a Redemption
- cca-201246036 Assessment Authority
- cca-201246035 Collection Due Process - Levy
- cca-201246034 Modified Accelerated Cost Recovery System
- cca-201246033 Recission of Notices of Deficiency
- cca-201246031 Substantiation; Disallowance of Certain Entertainment, etc., Expense (Allowable v. Not Allowable)
- cca-201246030 Definition of Manufactured, Produced, Grown or Extracted
- cca-201246029 Accrual Method
- cca-201246028 Bingo, Keno, and Slot Machine Winnings
- cca-201245019 Transportation of Persons by Air (Taxable v. Nontaxable)
- cca-201245018 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable)
- cca-201244019 Regulations with Respect to Certain Special Enforcement Areas
- cca-201244018 Time for Filing Application
- cca-201244017 Passive Activity Losses and Credits Limited
- cca-201244016 State and Local Taxes and Liens
- cca-201243014 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns)
- cca-201243013 Intercompany Transactions
- cca-201242011 Occupational Tax (Taxable v. Not Taxable)
- cca-201241008 Extension by Agreement
- cca-201241007 Regulations with Respect to Certain Special Enforcement Areas
- cca-201241006 Other Requests
- cca-201241005 Partner's Distributive Share
- cca-201240023 Limitations on Assessment and Collection (Barred v. Not Barred)
- cca-201240022 Levy and Distraint
- cca-201240021 Finality
- cca-201240020 Collection Due Process - Levy
- cca-201240019 Subpart F Income Defined
- cca-201239010 Period of Limitations for Making Assessments
- cca-201239009 Confidentiality and Disclosure of Returns and Return Information
- cca-201239008 Qualified Conservation Contribution
- cca-201239007 Collection Due Process - Levy
- cca-201239006 Adjustments
- cca-201238028 Return Not Filed--Exception to Period of Limitations
- cca-201238027 Deferred Exchanges
- cca-201238026 Intent v. No Intent to Defraud
- cca-201238025 Definitions
- cca-201237018 Disclosure within the Department of Treasury
- cca-201237017 Adjustment to Basis of Stock of, and Indebtedness Owing, Shareholders
- cca-201235020 Limitations on Assessment and Collection (Barred v. Not Barred)
- cca-201235019 Tentative Adjustments
- cca-201235018 Settlement Agreement
- cca-201235017 Penalties for Aiding and Abetting Understatement of Tax Liability
- cca-201235016 Tax Matters Partner May Bind Certain Other Partners
- cca-201235015 Partnerships
- cca-201235014 Settlement Agreement
- cca-201235013 Civil Actions by Persons Other Than Taxpayers
- cca-201235012 Disclosure to Taxpayer's Designee
- cca-201235010 Intangible Drilling Costs
- cca-201235009 Necessity for Signature of Commissioner
- cca-201234027 Allocation Between Capital Expenditure and Expense
- cca-201234026 Allocation Between Capital Expenditure and Expense
- cca-201234025 Failure v. No Failure
- cca-201234024 Section 179 Property
- cca-201233015 Small Aircraft on Nonestablished Lines (Taxable v. Nontaxable)
- cca-201231011 Tax Refunds
- cca-201231010 United Kingdom
- cca-201231004 Involuntary
- cca-201231001 Form of Bonds
- cca-201228037 Payment of Insurance Premiums
- cca-201228036 Redeterminations, Changes in Use
- cca-201228035 Patronage Dividends
- cca-201226028 Rules for Application of Assessable Penalties
- cca-201226027 Extension of Time to Pay Estate Tax
- cca-201226025 Derived for the Lease, Rental, License, Sale, Exchange, or Other Disposition
- cca-201226024 Fractional Aircraft
- cca-201226023 Penalty with Respect to Certain Unadulterated Fuels
- cca-201226022 Indoor Tanning Services Excise Tax
- cca-201226021 Corporations
- cca-201225012 Gaming & Shipping Industries - Class Life of Floating Gaming Facilities
- cca-201225011 Determination of Rate of Interest; Compounding of Interest
- cca-201224033 Backup Withholding
- cca-201224032 Authority to Make Credits or Refunds
- cca-201224031 Examination of Books and Witnesses
- cca-201224030 Reproduction of Returns and Other Documents
- cca-201224029 Computation of Tax Where Taxpayer Restores Substantial Amount Held Under Claim of Right
- cca-201223018 Collection Due Process - Levy
- cca-201223017 Collection Due Process - Levy
- cca-201223016 Further Deficiency Notice Restricted
- cca-201311026 Securities
- cca-201222039 Extension by Agreement
- cca-201222038 Closing Agreements
- cca-201222037 Partnership
- cca-201222001 Determination of Rate of Interest; Compounding of Interest
- cca-201221019 Exception for Small Partnerships
- cca-201221018 Returns Regarding Payments of Interest
- cca-201221017 Partnership Item
- cca-201221016 Suspension of Statutory Period
- cca-201221015 Partnerships v. Associations
- cca-201221013 Election to Deduct or Capitalize Certain Expenditures
- cca-201220033 Timeliness of Claim
- cca-201220032 Authority to Postpone Certain Tax-Related Deadlines by Reason of Presidentially Declared Disasters
- cca-201220031 In General
- cca-201220029 Definition of Underpayment
- cca-201220028 Improvement by Lessee
- cca-201220027 Sham Trusts
- cca-201220026 Year Taxable
- cca-201219023 Tax Matters Partner
- cca-201219022 Exception for Small Partnerships
- cca-201219020 Disclosure to Contractors
- cca-201219019 Tax Matters Partner
- cca-201219018 Notice to Partners of Proceedings
- cca-201219017 Tax Matters Partner
- cca-201219016 Period of Limitations for Making Assessments
- cca-201218013 General Rule
- cca-201218012 Notice to Partners of Proceedings
- cca-201218010 Credit for Producing Fuel from a Nonconventional Source (Redesignates Existing Sec. 29 as Sec. 45K as of 12/31/2005)
- cca-201216039 Lien for Taxes (Lien Right v. No Lien Right)
- cca-201216038 Wages
- cca-201216037 Extension of Time for Making Certain Elections
- cca-201216036 Disclosure to Federal Employees for Tax Administration Purposes
- cca-201216035 Tax Matters Partner May Bind Certain Other Partners
- cca-201216033 Timeliness of Claim
- cca-201215009 Additional Administration Provisions
- cca-201215008 Carrybacks: Net Operating Loss and Capital Loss
- cca-201215007 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes
- cca-201215006 Abatements
- cca-201214031 Estate Tax Liens
- cca-201214030 Levy Procedure
- cca-201214029 Chief Counsel Advice
- cca-201214028 Credit of Overpayment Against Any Tax Liability
- cca-201214027 Signing of Returns and Other Documents
- cca-201214026 Common Law Tests
- cca-201214025 Taxpayer Return Information
- cca-201214024 Disclosure to Taxpayer's Designee
- cca-201213028 Period of Limitations for Making Assessments
- cca-201213027 Notice to Partners of Proceedings
- cca-201213026 Accuracy-related penalty
- cca-201213025 Miscellaneous Issues
- cca-201213023 Trade or Business (Deductible v. Not Deductible)
- cca-201213022 Limitations on Losses of Individuals - Casualty and Theft
- cca-201212020 Liability
- cca-201212019 Notice to Partners of Proceedings
- cca-201212014 Interest and Carrying Costs - Straddles
- cca-201212008 Italy
- cca-201211023 Validity and Priority of Lien Against Mortgagees, Pledgees, Purchasers, and Judgment Creditors (Valid v. Invalid)
- cca-201211022 Administrative Procedures
- cca-201211018 Administrative Procedures
- cca-201211017 Regulations with Respect to Certain Special Enforcement Areas
- cca-201211016 Production of Books
- cca-201211015 Agent or Guardian
- cca-201211014 Rules Applicable to Penalties Under Section 6700, 6701, and 6702 (See Also 6700, 6701, 6702)
- cca-201211013 Partnership Item
- cca-201211012 Extension by Agreement
- cca-201211011 Oil and Gas Activities
- cca-201211010 Imposition and Rate of Tax on Petroleum
- cca-201210037 Computational Adjustment
- cca-201210036 Affected Item
- cca-201210035 Rules of Practice, Procedure, and Evidence
- cca-201210034 Partnership Item
- cca-201210033 Failure to File Tax Returns or Pay Tax (Addition v. No Addition to Tax)
- cca-201210032 Estate Tax Liens
- cca-201210031 Signing of Returns and Other Documents
- cca-201210030 Information for Secretary's Notices
- cca-201210029 Limitation of Amount
- cca-201210028 Automatic Data Processing Systems
- cca-201210026 Transportation of Persons by Air (Taxable v. Nontaxable)
- cca-201208030 Damages, Court Awards, Settlements
- cca-201208029 Derived for the Lease, Rental, License, Sale, Exchange, or Other Disposition
- cca-201208028 Application of Section 6048 6677.03-00|Reasonable Cause Exception
- cca-201208027 Correction of Error
- cca-201208026 Present v. Future Interests
- cca-201207008 Accuracy-related penalty
- cca-201207007 Limitations on Assessment and Collection (Barred v. Not Barred)
- cca-201207006 Information to Beneficiaries of Estates and Trusts
- cca-201207005 Tax Matters Partner
- cca-201206017 Affected Item
- cca-201206016 Waiver of Limitation (Waived v. Not Waived)
- cca-201206014 Amended Returns as Waivers
- cca-201205008 Wages Subject to Withholding
- cca-201205007 Definitions
- cca-201204013 Tax Matters Partner
- cca-201204011 Claims Arising Out of Erroneous Computations
- cca-201204008 Foreign Tax Credit
- cca-201203015 Biodiesel and Renewable Diesel Used as a Fuel
- cca-201203014 Additional First Year Depreciation
- cca-201203013 Damages, Court Awards, Settlements
- cca-201202027 Carrybacks: Net Operating Loss and Capital Loss
- cca-201202026 Reasonable Cause Exception
- cca-201202025 Items Cease to Be Partnership Items in Certain Cases
- cca-201202024 Tax Matters Partner
- cca-201202023 Tax Treatment Determined At Partnership Level
- cca-201202022 Disclosure in Judicial or Administrative Tax Administration Proceedings
- cca-201202021 Change of Methods (Permissible v. Not Permissible)
- cca-201202018 Consent to Sale
- cca-201201017 Home Equity Indebtedness
2010
- cca-201052017 Definition of Income Tax
- cca-201052016 Restrictions Applicable to Deficiencies; Petition to Tax Court
- cca-201052015 Offers in Compromises
- cca-201052014 Offers in Compromises
- cca-201052013 Definitions and Special Rules
- cca-201052012 Distributions of Property
- cca-201052011 Limitations on Assessment and Collection (Barred v. Not Barred)
- cca-201052010 Extension of Time for Paying Tax
- cca-201052009 Periods of Limitation on Suits (Barred v. Not Barred)
- cca-201052004 Equitable Remedies
- cca-201052003 Postmark Date Governs
- cca-201051021 Indian Health Care Benefits
- cca-201049041 Mode or Time of Collection
- cca-201049039 Signing of Corporation Returns
- cca-201049038 Retirement and Abandonment
- cca-201049037 Signing of Corporation Returns
- cca-201049036 Tax Matters Partner
- cca-201049035 Limitations on Credit or Refund (Barred v. Not Barred)
- cca-201049034 Limitations on Credit or Refund (Barred v. Not Barred)
- cca-201049033 Assessment Authority
- cca-201049032 Administrative Adjustments Requests
- cca-201049031 Deposits
- cca-201049030 Joint Return v Separate Returns
- cca-201049028 Exclusion From Gross Income
- cca-201049027 Backup Withholding
- cca-201049026 Classification of Property
- cca-201049025 Qualified Subchapter S Subsidiary
- cca-201048043 Administrative Adjustments Requests
- cca-201048042 Partner's Return Must Be Consistent with Partnership Return or Secretary Notified of Inconsistency
- cca-201048041 Prospective Application of Rulings
- cca-201048040 Persons Required to Make Returns of Income (Required v. Not Required)
- cca-201048039 Prepetition Priority Taxes
- cca-201048030 Periods of Limitation on Suits (Barred v. Not Barred)
- cca-201047022 Adequacy of Return to Start Limitations Running (Sufficient v Insufficient)
- cca-201047021 Unused Losses and Excess Deductions
- cca-201047020 Nontaxable Uses
- cca-201046015 Hedging transactions
- cca-201046014 Low-Income Housing Credit
- cca-201046010 Communications Tax (Taxable v. Not Taxable)
- cca-201046009 Look-Back Method
- cca-201045023 Damages
- cca-201045022 Disclosure of Reportable Transactions
- cca-201045021 Dyed Fuel Sold for Use or Used in a Taxable Use
- cca-201044014 Returns Relating to Cash Received in Trade or Business
- cca-201044013 Decrease in Partner's Liabilities
- cca-201044012 Tax Matters Partner
- cca-201044011 Joint Return v Separate Returns
- cca-201044010 Partnership Item
- cca-201044009 Collection Due Process - Levy
- cca-201044008 Returns Prepared for or Executed by Secretary
- cca-201044007 Employees
- cca-201044006 Periods of Limitation on Suits (Barred v. Not Barred)
- cca-201044004 Nontaxable Uses
- cca-201044003 Anti-Avoidance
- cca-201043038 Penalty
- cca-201043036 Certain Users of Gasoline and Special Fuels
- cca-201043033 Accuracy Related Penalty on Understatements with respect to Reportable Transactions
- cca-201043029 Link-Chain Method
- cca-201043028 Upwards Adjustments to Customs Value
- cca-201043027 Notice of Sale
- cca-201042037 Persons Required to Make Returns of Income (Required v. Not Required)
- cca-201042036 Affected Item
- cca-201042035 Limitations on Assessment and Collection (Barred v. Not Barred)
- cca-201042034 Time for Filing Claim
- cca-201042033 Limitations on Assessment and Collection (Barred v. Not Barred)
- cca-201042032 Exception for Small Partnerships
- cca-201042031 Federal Service
- cca-201042030 Extension by Agreement
- cca-201042029 Administrative Adjustments Requests
- cca-201042028 Request for Tax Matters Partner
- cca-201042027 Extension by Agreement
- cca-201042026 Tax Matters Partner
- cca-201042025 Low-Income Housing Credit
- cca-201042024 Understatement of Taxpayer's Liability by Income Tax Return Preparer
- cca-201042023 Gross Income Requirement
- cca-201041044 Self Employment Tax and Tax on Wages
- cca-201041043 Industry Practice
- cca-201041042 Accuracy Related Penalty on Understatements with respect to Reportable Transactions
- cca-201041041 Binds All Partners
- cca-201041040 Pass-Thru of Items to Shareholders
- cca-201041039 Settlement Agreement
- cca-201041038 Mailing Notice
- cca-201041037 Tax Matters Partner
- cca-201041036 Partner's Return Must Be Consistent with Partnership Return or Secretary Notified of Inconsistency
- cca-201041035 Enforcement of Levy
- cca-201040018 Qualified Asset Account
- cca-201040017 Reports of Refunds and Credits
- cca-201040016 Accuracy Related Penalty on Understatements with respect to Reportable Transactions
- cca-201040015 Disclosure of Partnership Return
- cca-201040014 Confidentiality and Disclosure of Returns and Return Information
- cca-201040013 Partnership Item
- cca-201040012 Wages
- cca-201040011 Extension by Agreement
- cca-201040010 Extension by Agreement
- cca-201040009 Regulations with Respect to Certain Special Enforcement Areas
- cca-201040008 Exception for Small Partnerships
- cca-201040007 Citizens and Domestic Corporations
- cca-201040006 Accuracy Related Penalty on Understatements with respect to Reportable Transactions
- cca-201040005 Collection Due Process - Levy
- cca-201040004 Amortization of Goodwill & Certain Other Intangibles
- cca-201039033 Extension by Agreement
- cca-201039032 Partner
- cca-201039031 Extension by Agreement
- cca-201039030 Partner
- cca-201039029 Definitions
- cca-201039028 Accuracy Related Penalty on Understatements with respect to Reportable Transactions
- cca-201039027 Release of Lien or Discharge of Property
- cca-201039025 Failure to Report Information under Sec. 4101
- cca-201037028 Definition of Personal Holding Company
- cca-201037027 Backup Withholding
- cca-201036023 Extension by Agreement
- cca-201036022 Determination of Gross Income
- cca-201036021 Attorneys
- cca-201036020 Foreign Tax Credit
- cca-201036019 Reg. 301.7701-3 Classification of Certain Business Entities
- cca-201036018 Notice
- cca-201036017 Exception for Small Partnerships
- cca-201036016 Levy Procedure
- cca-201036009 Capital Expenditures (Deductible v. Not Deductible)
- cca-201036001 Net Casualty Loss
- cca-201035023 Order of Crediting Payments
- cca-201035022 Ministers, Members of Religious Orders, Christian Science Practitioners (Election)
- cca-201035021 Other Requests
- cca-201035020 Common Law Tests
- cca-201035019 Common Law Tests
- cca-201035018 R 1970 (Repealed) Burden of Proof of Exemptions in Case of Marihuana Offenses
- cca-201035017 Settlement Agreement
- cca-201035015 Compensation v. Not Compensation
- cca-201034024 Failure to File Tax Returns or Pay Tax (Addition v. No Addition to Tax)
- cca-201034023 Notice to Partners of Proceedings
- cca-201034022 Authority to Postpone Certain Tax-Related Deadlines by Reason of Presidentially Declared Disasters
- cca-201034021 Affected Item
- cca-201034020 Items Cease to Be Partnership Items in Certain Cases
- cca-201034019 Lien for Taxes (Lien Right v. No Lien Right)
- cca-201034018 Hedging transactions
- cca-201033038 General Rule for Methods of Accounting (Permissible v. Not Permissible)
- cca-201033037 Affected Item
- cca-201033036 Partnership Item
- cca-201033035 Extension by Agreement
- cca-201033034 Period of Limitations for Making Assessments
- cca-201033033 Not Employees Under Section 530 of 1978 Revenue Act
- cca-201033031 Reduction of Tax Attributes
- cca-201033030 EQUITABLE REMEDIES
- cca-201032041 Extension by Agreement
- cca-201032040 Notice to Partners of Proceedings
- cca-201032039 Tax Treatment Determined At Partnership Level
- cca-201032038 Additional First Year Depreciation
- cca-201032035 Dividend Status
- cca-201030034 Exception for Small Partnerships
- cca-201030033 Settlement Agreement
- cca-201030032 BANKRUPTCY CODE CASES
- cca-201030031 Levy Procedure
- cca-201030030 Limitations on Assessment and Collection (Barred v. Not Barred)
- cca-201030029 Adequacy of Return to Start Limitations Running (Sufficient v Insufficient)
- cca-201030028 Prohibited Transaction
- cca-201030024 Passive Investment Income
- cca-201028041 Notice to Partners of Proceedings
- cca-201028040 Withholding of Tax on Dispositions of United States Real Property Interests (See Also 897.00-00).
- cca-201028039 Hedging transactions
- cca-201028038 Pensions
- cca-201028037 Partnership Item
- cca-201028036 Back Pay
- cca-201028035 Employees
- cca-201028034 Abatements
- cca-201028033 Settlement Agreement
- cca-201028032 Partner
- cca-201028031 Partnership Item
- cca-201028001 Disclosure to Persons Having Material Interest
- cca-201027056 Partner
- cca-201027051 Common Law Tests
- cca-201027050 Partner
- cca-201027049 Collection Due Process - Levy
- cca-201027048 Period of Limitations for Making Assessments
- cca-201027047 Periods of Limitation on Suits (Barred v. Not Barred)
- cca-201027046 Withholding Exemptions and Exemption Certificates
- cca-201026036 Pending Appeal to Tax Court
- cca-201026035 Collection Due Process - Levy
- cca-201026034 Mailing Notice
- cca-201026033 Periods of Limitation on Suits (Barred v. Not Barred)
- cca-201025076 Definitions and Special Rules; Tax Matters Partner
- cca-201025075 Definitions and Special Rules; Affected Item
- cca-201025074 Definitions and Special Rules; Partnerships
- cca-201025073 Disclosure to Persons Having Material Interest
- cca-201025072 Service Charges and Fees
- cca-201025069 Extension by Agreement
- cca-201025068 Limitations on Assessment and Collection (Barred v. Not Barred)
- cca-201025067 Extension by Agreement
- cca-201025066 Extension by Agreement
- cca-201025065 Extension by Agreement
- cca-201025064 Extension to Entities Filing Partnership Returns, Etc.
- cca-201025063 Empowerment Zone - Other definitions and special rules
- cca-201025062 Payment Date
- cca-201025061 Notice to Partners of Proceedings
- cca-201025060 Settlement Agreement
- cca-201025059 Pensions
- cca-201024065 Reports by Taxpayers; Determinations
- cca-201024064 Notice to Partners of Proceedings
- cca-201024063 Levy Procedure
- cca-201024062 Definitions and Special Rules
- cca-201024061 Correction of Error
- cca-201024060 Extension to Entities Filing Partnership Returns, Etc.
- cca-201024059 Adequacy of Return to Start Limitations Running (Sufficient v Insufficient)
- cca-201024058 Partnership Item
- cca-201024057 Collection Due Process - Levy
- cca-201024056 Recapture of Overall Foreign Losses of a Domestic Trust
- cca-201024055 Property of the Estate (Section 541)
- cca-201024054 Offers in Compromises
- cca-201024053 Ordinary Trusts
- cca-201024052 Limitations on Assessment and Collection (Barred v. Not Barred)
- cca-201024051 Limitations on Credit or Refund (Barred v. Not Barred)
- cca-201024050 Withholding on Payments of Indian Casino Profits
- cca-201024049 Hedging transactions
- cca-201024040 Determination of Rate of Interest; Compounding of Interest
- cca-201024039 Property Subject v. Not Subject to Lien (See 6301.12-00)
- cca-201023056 Obligations of Transferor Corporation
- cca-201023055 Hedging transactions
- cca-201023053 Determination of Gross Income
- cca-201022021 Penalties for Aiding and Abetting Understatement of Tax Liability
- cca-201022020 Authority to Make Credits or Refunds
- cca-201022019 Reports of Refunds and Credits
- cca-201022018 Common Parent Agent for Subsidiaries
- cca-201022017 Common Parent Agent for Subsidiaries
- cca-201022016 Estate Tax Returns
- cca-201022015 Salary and Wages
- cca-201021050 Community Property
- cca-201021049 Compromises; Valuation of Assets
- cca-201021026 Estates or Trusts
- cca-201021025 Levy and Distraint
- cca-201021024 Collection Due Process - Levy
- cca-201021023 Settlement Agreement
- cca-201021022 Authority to Make Credits or Refunds
- cca-201021021 Failure to Furnish Information Regarding Tax Shelters (See Also 6111.00-00)
- cca-201021020 Interest on Deferred Tax Liability
- cca-201020020 Disclosure of Reportable Transactions
- cca-201020019 Signing of Partnership Returns
- cca-201020018 Supplemental Unemployment Benefit Plans
- cca-201020017 Effect of Failure to Notify
- cca-201020016 Definitions
- cca-201020015 Effect of Failure to Notify
- cca-201020014 Determination of Employer's Liability for Certain Employment Taxes
- cca-201020013 Affected Item
- cca-201020012 Surrender of Property Subject to Levy (See 6331.12-00)
- cca-201020011 Definitions
- cca-201020010 Return and Payment by Governmental Employer
- cca-201020009 Revocable Transfers and Transfers Within 3 Years of Death
- cca-201019020 Timing
- cca-201018014 Limitations on Assessment and Collection (Barred v. Not Barred)
- cca-201018013 Extension by Agreement
- cca-201018012 Deposits
- cca-201018011 Partnership Item
- cca-201018010 Exception for Small Partnerships
- cca-201018009 Partnership Item
- cca-201018008 Exception for Small Partnerships
- cca-201018007 Failure to File Tax Returns or Pay Tax (Addition v. No Addition to Tax)
- cca-201018006 Failure to File Tax Returns or Pay Tax (Addition v. No Addition to Tax)
- cca-201018005 Deposits
- cca-201018004 Authority to Postpone Certain Tax-Related Deadlines by Reason of Presidentially Declared Disasters
- cca-201017056 Tax on Prohibited Transactions
- cca-201017053 Settlement Agreement
- cca-201017051 Interest
- cca-201017050 Affected Item
- cca-201017049 Partnership and Individual Partner Returns
- cca-201017048 Disclosure to Persons Having Material Interest
- cca-201017047 Failure to Collect and Pay Over Tax, or Attempt to Evade or Defeat Tax or Supply Information by DISC or FSC
- cca-201017046 Disqualified Person
- cca-201017045 Affected Item
- cca-201017044 Property Exempt From Levy
- cca-201017043 Credit for Producing Fuel from a Nonconventional Source (Redesignates Existing Sec. 29 as Sec. 45K as of 12/31/2005)
- cca-201016065 Interest on Underpayment, Nonpayment, or Extensions of Time for Payment of Tax (Interest v. No Interest Imposed)
- cca-201016064 Time for Filing Claim
- cca-201016063 Requirement That a Claim Be Filed
- cca-201016062 Year in Which Credit Taken
- cca-201016061 Net Rate Interest Netting - Overpaid Estimated Taxes
- cca-201016060 Notice
- cca-201016059 Period for Filing Petition
- cca-201016058 Coordination with Deficiency Proceedings
- cca-201016057 Settlement Agreement
- cca-201016056 Authority to Make Credits or Refunds
- cca-201016055 Notice
- cca-201016054 Election to Expense Certain Refineries
- cca-201014067 Nonresident Aliens
- cca-201014065 Tax Matters Partner
- cca-201014064 Prohibited Transaction
- cca-201014063 Exception for Small Partnerships
- cca-201014062 Partnership Item
- cca-201014061 Tax Treatment Determined At Partnership Level
- cca-201014060 Partner's Return Must Be Consistent with Partnership Return or Secretary Notified of Inconsistency
- cca-201014059 Time in which Election must be made
- cca-201014058 Partner's Return Must Be Consistent with Partnership Return or Secretary Notified of Inconsistency
- cca-201014057 Collection Due Process - Levy
- cca-201014056 Charitable, Etc. Contributions and Gifts
- cca-201014055 Return Prepared by IRS Personnel
- cca-201014054 Tax Treatment Determined At Partnership Level
- cca-201014053 Tax Treatment Determined At Partnership Level
- cca-201014050 Other Rules
- cca-201013052 Exclusive Benefit of Employees or Their Beneficiaries
- cca-201013050 Nonresident Aliens
- cca-201013049 Additional Administration Provisions
- cca-201013048 Qualified Small Issue Bond; Qualified Student Loan Bond; Qualified Redevelopment Bond
- cca-201013047 Period of Limitations for Making Assessments
- cca-201013046 Suspension of Statutory Period
- cca-201013045 Retirements
- cca-201013044 Time for Filing Claim
- cca-201013043 Definitions
- cca-201013042 Inspection of Written Determinations and Background File Documents
- cca-201013041 Partnership Item
- cca-201013040 Tax Matters Partner
- cca-201013039 Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates)
- cca-201013038 Deferred Exchanges
- cca-201013037 Prepaid and Advance Income
- cca-201013036 Oil, Gas, or Minerals--General
- cca-201013035 Simplified Production Method
- cca-201013001 Special Rules for Insurance Companies
- cca-201012061 Inventory and Other Property
- cca-201012059 Authority to Postpone Certain Tax-Related Deadlines by Reason of Presidentially Declared Disasters
- cca-201012058 Administrative Adjustments Requests
- cca-201012049 Affected Item
- cca-201012048 Partnership Item
- cca-201012047 Examination of Books and Witnesses
- cca-201012046 Definitions
- cca-201012045 Withholdings (Credit v. No Credit Against Tax)
- cca-201012044 Notice of Deficiency
- cca-201012043 Period of Limitations for Making Assessments
- cca-201012042 Tax Matters Partner
- cca-201012041 Notice to Partners of Proceedings
- cca-201012040 Common Law Tests
- cca-201012039 Partnership Item
- cca-201012038 Signing of Corporation Returns
- cca-201012037 Proceedings Not Finished
- cca-201012034 Failure to Report Information under Sec. 4101
- cca-201012033 Authority to Make Credits or Refunds
- cca-201011030 Unidentified Partner
- cca-201011029 Notice to Partners of Proceedings
- cca-201011028 Tax Matters Partner
- cca-201011027 Unidentified Partner
- cca-201011026 Definitions and Special Rules
- cca-201011025 Suspension of Running of Period of Limitation (Suspended v. Not Suspended)
- cca-201011024 Disclosure to Taxpayer's Designee
- cca-201011023 Petition by Other Partner
- cca-201011022 Tax Treatment Determined At Partnership Level
- cca-201011021 Tires on Imported Articles
- cca-201011020 Effect of Failure to Notify
- cca-201011019 Tentative Carryback Adjustment
- cca-201011018 Tentative Carryback Adjustment
- cca-201011017 Innocent spouse (including Sections 66, 6013)
- cca-201011016 Other Requests
- cca-201011015 Extension to Entities Filing Partnership Returns, Etc.
- cca-201011014 Joint Liability
- cca-201011013 Partnership Item
- cca-201011012 Affected Item
- cca-201011011 Affected Item
- cca-201011010 Pass-Thru of Items to Shareholders
- cca-201011009 General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received)
- cca-201010027 United Kingdom
- cca-201009013 Stock Sales and Distributions Treated as Asset Transfers
- cca-201008047 Extension by Agreement
- cca-201008046 Request on Behalf of Partnership
- cca-201008045 Canada
- cca-201008044 Effects of Net Operating Loss Carrybacks
- cca-201008043 Patronage Dividends
- cca-201008042 Period of Limitations for Making Assessments
- cca-201008041 Period for Filing Petition
- cca-201008040 Affected Item
- cca-201008039 Lien for Taxes (Lien Right v. No Lien Right)
- cca-201008038 Disclosure to Taxpayer's Designee
- cca-201008037 Acquisition Costs
- cca-201008036 Coordination with Deficiency Proceedings
- cca-201008035 Prepaid and Advance Income
- cca-201007059 Collection Due Process - Levy
- cca-201007058 Confidentiality and Disclosure of Returns and Return Information
- cca-201007057 Coordination with Deficiency Proceedings
- cca-201007056 6 Years for 3 Years
- cca-201007055 Partnerships
- cca-201007054 Limitations on Assessment and Collection (Barred v. Not Barred)
- cca-201007053 Gross Income v. Not Gross Income
- cca-201006028 Product Liability Losses
- cca-201005053 Low-Income Housing Credit
- cca-201005052 Disclosure of Estate Return
- cca-201005051 Spin-Off
- cca-201005050 Unidentified Partner
- cca-201005049 ADMINISTRATION
- cca-201005048 Special Rules Applicable to Certain Employment Taxes
- cca-201005047 Partner's Return Must Be Consistent with Partnership Return or Secretary Notified of Inconsistency
- cca-201005046 Return Prepared by IRS Personnel
- cca-201005045 Partnership Item
- cca-201005044 Coordination with Deficiency Proceedings
- cca-201005043 Partnership Item
- cca-201005042 Disclosure in Judicial or Administrative Tax Administration Proceedings
- cca-201005041 Authority to Make Credits or Refunds
- cca-201005040 Effect of Failure to Notify
- cca-201005039 General Business Credit
- cca-201005038 Settlement Agreement
- cca-201005037 Definition of Underpayment
- cca-201005036 Date Return Filed
- cca-201005035 Definitions
- cca-201005034 Special Rules Applicable to Certain Employment Taxes
- cca-201005033 Settlement Agreement
- cca-201005032 Items Cease to Be Partnership Items in Certain Cases
- cca-201005031 Period of Limitations for Making Assessments
- cca-201005030 Assessment of Partnership Items, Converted to Nonpartnership Items
- cca-201005029 BANKRUPTCY CODE CASES
- cca-201005001 ITIN; IRS Individual Taxpayer Identification Number
- cca-201004036 Suspension of Statutory Period
- cca-201004035 Tax Treatment Determined At Partnership Level
- cca-201004034 Period of Limitations for Making Assessments
- cca-201004033 Partner
- cca-201004032 Termination
- cca-201004031 Partner
- cca-201004030 Definitions and Special Rules
- cca-201004029 Levy and Distraint
- cca-201004028 Tax Treatment Determined At Partnership Level
- cca-201003020 Partner's Return Must Be Consistent with Partnership Return or Secretary Notified of Inconsistency
- cca-201003016 Judicial Proceedings
- cca-201003013 Gross Estate v. Not Part of Gross Estate of Nonresidents Not Citizens
- cca-201003001 Chapter XI (Reorganization)
- cca-201002035 Property Used in the Trade or Business and Involuntary Conversions (Capital Gain v. Ordinary Income Treatment)
- cca-201001019 Criminal Penalty for Unauthorized Inspection of Information
- cca-200953027 Disclosure
- cca-200953026 Losses
- cca-200953025 Release of Lien or Discharge of Property
- cca-200953024 Nonshareholder Contributions
- cca-200953023 Exception for Small Partnerships
- cca-200953022 Assessment of Partnership Items, Converted to Nonpartnership Items
- cca-200953021 Failure to Make Deposit of Taxes (Penalty v. No Penalty)
- cca-200953020 Interest on Overpayments (Interest v. No Interest)
2009
- cca-200952056 Taxpayer Return Information
- cca-200952055 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible)
- cca-200952054 Passive Activity Losses and Credits Limited
- cca-200952053 Authority to Make Credits or Refunds
- cca-200952052 Brother--Sister
- cca-200952051 Extension by Agreement
- cca-200952050 Partnership Item
- cca-200952049 Prohibited Transaction
- cca-200952048 Returns Regarding Payments of Royalties
- cca-200952047 Estate Tax Liens
- cca-200952046 Not Employees Under Section 530 of 1978 Revenue Act
- cca-200952045 Withholding on Payments of Indian Casino Profits
- cca-200952044 Issues Related to Statutes Other Than Contained in Internal Revenue Code
- cca-200952043 Extension of Time for Making Certain Elections
- cca-200952042 Definition of Underpayment
- cca-200952041 Rental Allowance
- cca-200952040 Industry Practice
- cca-200952039 Rental Allowance
- cca-200952038 Extension by Agreement
- cca-200951033 Authority to Make Credits or Refunds
- cca-200951032 Nonqualified Deferred Compensation Plans
- cca-200950043 Ineligible Property
- cca-200950040 Failure to Maintain Lists of Investors In Potentially Abusive Tax Shelters
- cca-200950038 ADMINISTRATION: Procedures
- cca-200950012 Limitations on Credit or Refund (Barred v. Not Barred)
- cca-200949049 Certificate of Sale; Deed of Real Property
- cca-200949048 Time and Place of Examination
- cca-200949047 Exception for Small Partnerships
- cca-200949046 Collection Due Process - Levy
- cca-200949045 Administrative Adjustments Requests
- cca-200949044 Collection Due Process - Levy
- cca-200949043 Collection Due Process - Levy
- cca-200949040 Accrual Method
- cca-200949039 Determination to Stop or Not Start Withholding
- cca-200949038 Trade or Business (Deductible v. Not Deductible)
- cca-200949037 Reduction in Tax for Logging Use
- cca-200949001 Special Liens for Estate and Gift Tax
- cca-200948054 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid)
- cca-200948053 Period for Filing Petition
- cca-200948052 Accuracy-related penalty
- cca-200948051 Exception for Small Partnerships
- cca-200948050 Extension by Agreement
- cca-200948049 Participation in Administrative Proceedings; Waivers; Agreements
- cca-200948048 Disclosure for Investigative Purposes
- cca-200948047 Extension by Agreement
- cca-200948046 Wages
- cca-200948045 Exception for Small Partnerships
- cca-200948044 Settlement Agreement
- cca-200948043 Past Audit
- cca-200947052 Partner
- cca-200947051 Disclosure in Judicial or Administrative Tax Administration Proceedings
- cca-200947050 Notice to Partners of Proceedings
- cca-200947049 Signing of Partnership Returns
- cca-200947048 Administrative Adjustments Requests
- cca-200947047 Administrative Adjustments Requests
- cca-200947046 Binds All Partners
- cca-200947045 Request for Tax Matters Partner
- cca-200947044 Affected Item
- cca-200947043 Interest on Underpayment, Nonpayment, or Extensions of Time for Payment of Tax (Interest v. No Interest Imposed)
- cca-200947042 Certain Taxes (Allowed v. Disallowed)
- cca-200947041 Exception, Additions, and Limitations on Unrelated Income
- cca-200947040 Tax Treatment Determined At Partnership Level
- cca-200947039 Authority to Postpone Certain Tax-Related Deadlines by Reason of Presidentially Declared Disasters
- cca-200947038 Authority to Postpone Certain Tax-Related Deadlines by Reason of Presidentially Declared Disasters
- cca-200947036 Personal Residence Seizure
- cca-200947035 Trade or Business (Deductible v. Not Deductible)
- cca-200946052 Limitations on Assessment and Collection (Barred v. Not Barred)
- cca-200946050 Levy and Distraint
- cca-200946046 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible)
- cca-200946045 Form and Contents of Waiver
- cca-200946044 Partnership Item
- cca-200946043 Extension of Time for Making Certain Elections
- cca-200946042 Period of Limitations for Making Assessments
- cca-200946041 Definitions
- cca-200946040 Tax on Prohibited Transactions
- cca-200946039 Correction of Error
- cca-200946038 Restrictions on Examination of Taxpayer
- cca-200946037 Indirect Costs
- cca-200946035 Administrative, Service, or Support Activities Allocation Methods
- cca-200945067 Similar Rules in Certain Cases
- cca-200945066 Accuracy Related Penalty on Understatements with respect to Reportable Transactions
- cca-200945065 Limitations on Assessment and Collection (Barred v. Not Barred)
- cca-200945064 3 Years
- cca-200945063 Partner
- cca-200945062 Request for Tax Matters Partner
- cca-200945061 Request for Tax Matters Partner
- cca-200945060 Returns by Exempt Organizations
- cca-200945059 Other Requests
- cca-200945058 Limitations on Assessment and Collection (Barred v. Not Barred)
- cca-200945057 Service of Summons
- cca-200945056 Adjusted Gross Income Defined
- cca-200945055 Period of Limitations for Making Assessments
- cca-200945054 Failure to Provide Notice
- cca-200945053 Proceedings Not Finished
- cca-200945052 Redemption by United States
- cca-200945051 Extension to Entities Filing Partnership Returns, Etc.
- cca-200945050 Administrative Adjustments Requests
- cca-200945049 Disclosure to Taxpayer's Designee
- cca-200945048 Penalty for Failure to Include Reportable Transaction Information with Return
- cca-200945047 Reasonable Belief that Amount is Excludable
- cca-200945046 Tax Matters Partner
- cca-200945045 Proceedings Not Finished
- cca-200945044 Affected Item
- cca-200945043 Rate Reduction Tax Credit
- cca-200945035 Biodiesel and Renewable Diesel Used as a Fuel
- cca-200945034 Discounts
- cca-200944050 New Markets Credit
- cca-200944049 Golden Parachute Payments
- cca-200944048 Collateral Agreement
- cca-200944041 Exceptions to Discharge (Section 523)
- cca-200944040 ADMINISTRATION
- cca-200944039 Validity and Priority of Lien Against Mortgagees, Pledgees, Purchasers, and Judgment Creditors (Valid v. Invalid)
- cca-200944038 Other Requests
- cca-200944037 Correction of Error
- cca-200944036 Extension of Time to Pay Estate Tax
- cca-200944035 Omission From Gross Estate (25% Rule) - Exception to Period of Limitations
- cca-200944034 Notice of Fiduciary Relationship (See Also 3467)
- cca-200944033 Notice to Partners of Proceedings
- cca-200944032 Time Return Deemed Filed and Tax Considered Paid
- cca-200944031 Partnership Item
- cca-200944030 Notification
- cca-200944029 Effect of Failure to Notify
- cca-200944028 Effect of Failure to Notify
- cca-200944027 Wages
- cca-200943038 Valuation Rules
- cca-200943037 Partner's Return Must Be Consistent with Partnership Return or Secretary Notified of Inconsistency
- cca-200943036 Partnership Item
- cca-200943035 Tax Matters Partner
- cca-200943028 Exempted Loans (In general)
- cca-200942052 Partner's Return Must Be Consistent with Partnership Return or Secretary Notified of Inconsistency
- cca-200942049 Settlement Agreement
- cca-200942048 Definitions and Special Rules; Partnership Item
- cca-200942047 Partnership Item
- cca-200942046 Information for Secretary's Notices
- cca-200942045 Information for Secretary's Notices
- cca-200942040 Exchange of Stock for Property (Recognition v. Nonrecognition)
- cca-200942039 Definitions
- cca-200942038 Exchange of Stock for Property (Recognition v. Nonrecognition)
- cca-200941030 Collection Due Process - Levy
- cca-200941029 Time for Performance of Acts Where Last Day Falls on Saturday, Sunday, or Legal Holiday
- cca-200941028 Interest on Overpayments (Interest v. No Interest)
- cca-200941027 Administrative Adjustments Requests
- cca-200941026 Settlement Agreement
- cca-200941025 Exception for Small Partnerships
- cca-200941024 Partnerships
- cca-200941023 Acts to be Performed by Agents
- cca-200941022 BC: Ch.13: Filing and allow post-petition claims(1305)
- cca-200941021 Computation
- cca-200941020 Adjustment of Overpayment of Estimated Income Tax by Corporation
- cca-200941019 Change in Identity, etc. (Type "F")
- cca-200941012 Intentional Disregard Exception
- cca-200941011 Credit for Alcohol Fuel, Biodiesel Mixture and Alternative Fuel
- cca-200940030 Home Equity Indebtedness
- cca-200940025 Extension by Agreement
- cca-200940024 Tax Matters Partner
- cca-200940023 Time for Performance of Acts Where Last Day Falls on Saturday, Sunday, or Legal Holiday
- cca-200940022 Accuracy-related penalty
- cca-200940021 Limitations on Assessment and Collection (Barred v. Not Barred)
- cca-200940020 Tentative Carryback and Refund Adjustments
- cca-200940019 Further Deficiency Notice Restricted
- cca-200940018 Nonshareholder Contributions
- cca-200939030 Disclosure for Investigative Purposes
- cca-200939029 Definitions
- cca-200939028 Settlement Agreement
- cca-200939027 Collection Due Process - Lien
- cca-200939026 Partnership Item
- cca-200939025 Tax Matters Partner
- cca-200939024 BANKRUPTCY CODE CASES:Turnover of property to the estate(542)
- cca-200939023 State Laws
- cca-200939022 Accuracy Related Penalty on Understatements with respect to Reportable Transactions
- cca-200939021 Notice of Deficiency
- cca-200939020 Notice of Deficiency
- cca-200938027 Disclosure in Judicial or Administrative Tax Administration Proceedings
- cca-200938025 Partnership Item
- cca-200938024 Return
- cca-200938022 Disclosure of Reportable Transactions
- cca-200938021 Correction of Error
- cca-200938005 Banks
- cca-200937037 Administrative Adjustments Requests
- cca-200937033 Procedure for Requests
- cca-200937029 Tax Imposed On Certain Passive Investment Income
- cca-200937027 Extension by Agreement
- cca-200937025 Corporation
- cca-200936032 Disclosure in Judicial or Administrative Tax Administration Proceedings
- cca-200936031 Extension of Time for Filing Returns
- cca-200936029 Charitable, Etc. Contributions and Gifts
- cca-200936028 Disclosure of Reportable Transactions
- cca-200936027 Organization of Past or Present Armed Forces Members
- cca-200935034 Wages Subject to Withholding
- cca-200935033 Exclusive Benefit of Employees or Their Beneficiaries
- cca-200935032 Damages
- cca-200935031 Special Procedures for Third-Party Summonses
- cca-200935030 Accuracy-related penalty
- cca-200935029 Constructive Receipt
- cca-200935028 Tertiary Injectants (See Also 4993.02-00|et seq.)
- cca-200935024 Acceleration of Adjustment
- cca-200935022 Alcohol Used as Fuel
- cca-200934039 Disclosure to Federal Employees for Tax Administration Purposes
- cca-200934038 Definitions Relating to Corporate Reorganizations
- cca-200933037 Amended Return
- cca-200933036 Disclosure in Judicial or Administrative Tax Administration Proceedings
- cca-200933035 Definitions
- cca-200933034 Definition of a Deficiency
- cca-200933033 Tax Matters Partner
- cca-200933032 Exception for Small Partnerships
- cca-200933031 Similar Rules in Certain Cases
- cca-200933030 Items Cease to Be Partnership Items in Certain Cases
- cca-200933029 Trade or Business (Deductible v. Not Deductible)
- cca-200933027 Period of Limitations for Making Assessments
- cca-200932055 Gross Income v. Not Gross Income
- cca-200932054 Extension by Agreement
- cca-200932053 Coordination with Deficiency Proceedings
- cca-200932052 Settlement Agreement
- cca-200932051 Partner's Return Must Be Consistent with Partnership Return or Secretary Notified of Inconsistency
- cca-200932050 Definition of a Deficiency
- cca-200932049 Debt v. Equity Issues
- cca-200931058 Tax Treatment Determined At Partnership Level
- cca-200931057 Settlement Agreement
- cca-200931056 Disclosure to Federal Employees for Tax Administration Purposes
- cca-200931055 Mailing Notice
- cca-200931054 Affected Item
- cca-200931053 Special Rules Applicable to Certain Employment Taxes
- cca-200931052 Notice to Partners of Proceedings
- cca-200931051 Collection Due Process - Levy
- cca-200931050 Rules and Regulations
- cca-200931049 Welfare Benefit Fund
- cca-200931045 Treatment of Certain Deferred Compensation and Salary Reduction Arrangements
- cca-200931044 Grounds
- cca-200931043 Losses: Deduction Disallowed
- cca-200931007 Deferred Statutory or Tort Liability Losses
- cca-200930047 Notice to Partners of Proceedings 0930048.pdf 208 7/24/2009 200930048 4941.00-00|Excise Taxes on Acts of Self-Dealing
- cca-200930046 Tax Matters Partner
- cca-200930045 Tax Matters Partner
- cca-200930044 Failure to Collect and Pay Over Tax, or Attempt to Evade or Defeat Tax or Supply Information by DISC or FSC
- cca-200930043 Partnership Item
- cca-200930042 Request for Tax Matters Partner
- cca-200930041 Notice to Partners of Proceedings
- cca-200930040 Settlement Agreement
- cca-200930039 Tax on Prohibited Transactions
- cca-200930038 Statutory Exemptions
- cca-200930037 Kintner-Type
- cca-200929017 Settlement Agreement
- cca-200929016 Assessment of Partnership Items, Converted to Nonpartnership Items
- cca-200929015 Back Pay
- cca-200929014 Employment
- cca-200929013 Items Cease to Be Partnership Items in Certain Cases
- cca-200929012 Tenancy, Held in--Joint
- cca-200929011 Request for Tax Matters Partner
- cca-200929010 Common Law Tests
- cca-200929009 Election by Small Business Corporation
- cca-200929008 Not Employees Under Section 530 of 1978 Revenue Act
- cca-200929007 Gross Income v. Not Gross Income
- cca-200929006 Election by Small Business Corporation
- cca-200929005 Contributions to Roth IRA (Notice 2004-8)
- cca-200929004 Tips and Gratuities
- cca-200929001 Determination of Rate of Interest; Compounding of Interest
- cca-200928042 Exception for Small Partnerships
- cca-200928041 Extension by Agreement
- cca-200928040 Receipts for Employees
- cca-200928039 Not Employees Under Section 530 of 1978 Revenue Act
- cca-200928038 Prohibited Transaction
- cca-200928037 Extension of Time to Pay Estate Tax
- cca-200928034 Partnership Item
- cca-200928033 Settlement Agreement
- cca-200928032 Notification
- cca-200928031 Effect of Failure to Notify
- cca-200928030 Levy and Distraint
- cca-200928029 Charitable Deduction
- cca-200927039 Notice to Partners of Proceedings
- cca-200927038 Tax Matters Partner
- cca-200927037 Married Individuals Living Apart
- cca-200927036 Assessment of Partnership Items, Converted to Nonpartnership Items
- cca-200927035 Determination of Amount of and Recognition of Gain or Loss
- cca-200927032 Method of Adjustment
- cca-200927019 Health Savings Accounts
- cca-200926027 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes
- cca-200926001 Levy and Distraint
- cca-200925042 Identifying Numbers
- cca-200925041 Release of Exemption
- cca-200924051 Exceptions to Notice
- cca-200924049 Coordination with Bankruptcy Code
- cca-200924047 Limitations on Assessment and Collection (Barred v. Not Barred)
- cca-200924043 Gain or Loss to Shareholders in Corporate Liquidations
- cca-200924042 Net Operating Loss Carryovers
- cca-200924041 Corporate Shareholder's Basis in Stock Reduced by Non-taxed Portion of Extraordinary Dividends
- cca-200923048 Notice to Partners of Proceedings
- cca-200923047 Excise Taxes on Taxable Expenditures
- cca-200923046 Extension by Agreement
- cca-200923045 PRIORITY: Insolvency (31 U.S.C. sec. 3713)
- cca-200923044 Other Requests
- cca-200923043 Partner
- cca-200923042 Accuracy-related penalty
- cca-200923041 Tax Treatment Determined At Partnership Level
- cca-200923040 Exception for Small Partnerships
- cca-200923039 Tax Matters Partner
- cca-200923038 Disclosure for Investigative Purposes
- cca-200923037 Special Rules Applicable to Certain Employment Taxes
- cca-200923036 Special Rules Applicable to Certain Employment Taxes
- cca-200923035 Tax Matters Partner
- cca-200923031 Golden Parachute Payments
- cca-200923030 Covered Employees
- cca-200923029 Qualified Employee Discount
- cca-200923028 Action for Recovery of Erroneous Refunds
- cca-200923027 Income of an Estate or Trust in Case of Divorce, etc.
- cca-200923026 Compensation v. Not Compensation
- cca-200923025 Expenses and Interest Relating to Tax-Exempt Income (Deductible v. Not Deductible)
- cca-200923024 Administrative Powers
- cca-200922054 Notice to Partners of Proceedings
- cca-200922053 Validity and Priority of Lien Against Mortgagees, Pledgees, Purchasers, and Judgment Creditors (Valid v. Invalid)
- cca-200922052 Settlement Agreement
- cca-200922051 Exception for Small Partnerships
- cca-200922050 Settlement Agreement
- cca-200922049 Lien for Taxes (Lien Right v. No Lien Right)
- cca-200922047 Offers in Compromises
- cca-200922046 Omission of Income (25% Rule)--Exception to Period of Limitations
- cca-200922045 Tax Matters Partner
- cca-200922044 Partnership Item
- cca-200922043 Notice to Partners of Proceedings
- cca-200922042 Common Law Tests
- cca-200922041 Disability
- cca-200922040 Percentage of Completion Method
- cca-200922039 Innocent spouse (including Sections 66, 6013)
- cca-200922038 Welfare Benefit Fund
- cca-200922037 Hand-carried Returns of Persons Other Than Corporations
- cca-200922036 Payment by Check or Money Order
- cca-200922035 S Corporation and Shareholder Returns
- cca-200922033 Additional First Year Depreciation
- cca-200922031 (B)(5) Deliberative Process, Attorney Client, Attorney Work Product
- cca-200922030 Definitions and Special Rules
- cca-200922029 Tax on Reversion of Qualified Plan Assets to Employer
- cca-200920052 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
- cca-200920051 Amount Allowed
- cca-200920050 Similar Rules in Certain Cases
- cca-200920049 Exception for Small Partnerships
- cca-200920048 Suspension of Statute of Limitations
- cca-200920047 Tax Treatment Determined At Partnership Level
- cca-200920046 Notice to Partners of Proceedings
- cca-200920045 Tax Treatment Determined At Partnership Level
- cca-200920044 Information for Secretary's Notices
- cca-200920043 Accrual of Other Taxes
- cca-200920042 Failure to Furnish Information Regarding Tax Shelters (See Also 6111.00-00)
- cca-200920041 Compensation v. Not Compensation
- cca-200920040 Overpayment and Underpayment Rates
- cca-200920039 Interest on Overpayments (Interest v. No Interest)
- cca-200920038 Administrative Adjustments Requests
- cca-200919049 Exception for Small Partnerships
- cca-200919042 Disclosure of Return to Attorney-in-Fact
- cca-200919041 Look-Back Method
- cca-200919039 Special Rules for Chief Counsel Advice
- cca-200919037 Determination as to Prevailing Party
- cca-200919036 Limitations on Losses of Individuals - Transaction Entered Into For Profit
- cca-200919034 Extension by Agreement
- cca-200919031 Gross Income v. Not Gross Income
- cca-200919030 Compensation v. Not Compensation
- cca-200918021 Notice of Deficiency
- cca-200917041 Ethics
- cca-200917040 Administrative Adjustments Requests
- cca-200917039 Computational Adjustment
- cca-200917038 Administrative Adjustments Requests
- cca-200917037 Net Earnings From Self-Employment
- cca-200917036 Action for Recovery of Erroneous Refunds
- cca-200917035 Limitations on Losses of Individuals - Transaction Entered Into For Profit
- cca-200917032 Deductions For Losses
- cca-200917031 Indirect Costs
- cca-200917030 Limitations on Assessment and Collection (Barred v. Not Barred)
- cca-200916031 Tax Treatment Determined At Partnership Level
- cca-200916030 Judicial Review of Final Partnership Administrative Adjustments
- cca-200916029 Administrative Policy
- cca-200916027 Issues Related to Statutes Other Than Contained in Internal Revenue Code
- cca-200916026 General Requirement of Return, Statement, or List
- cca-200916025 Special Rules for Certain Written Determinations
- cca-200916024 Party Liable
- cca-200916023 Sharing Recourse Liabilities
- cca-200916022 Innocent spouse (including Sections 66, 6013)
- cca-200915047 Failure to Collect and Pay Over Tax, or Attempt to Evade or Defeat Tax or Supply Information by DISC or FSC
- cca-200915046 (blank)
- cca-200915045 Reasonable Cause v. Willful Neglect
- cca-200915044 Federal Service
- cca-200915043 Authority to Make Credits or Refunds
- cca-200915040 Certificate of Sale; Deed of Real Property
- cca-200915039 Exception for Small Partnerships
- cca-200915038 Issues Related to Statutes Other Than Contained in Internal Revenue Code
- cca-200915037 Declaratory Judgments Relating to Eligibility of Estate with Respect to Installment Payments Under Section 6166
- cca-200915036 Levy and Distraint
- cca-200915035 Limitations on Credit or Refund (Barred v. Not Barred)
- cca-200915034 Time Limitations
- cca-200915033 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes
- cca-200914062 Classification of Property
- cca-200914061 Settlement Agreement
- cca-200914060 Modified Accelerated Cost Recovery System
- cca-200914059 Collection Due Process - Levy
- cca-200914058 Miscellaneous Issues
- cca-200914057 Ministers, Members of Religious Orders, Christian Science Practitioners (Election)
- cca-200914056 Disclosure to Taxpayer's Designee
- cca-200914055 Effect on Tax Lien
- cca-200914054 Tax Treatment Determined At Partnership Level
- cca-200914053 Magnetic Media
- cca-200914052 Civil Actions by Persons Other Than Taxpayers
- cca-200914051 Period of Limitations for Making Assessments
- cca-200914050 Settlement Agreement
- cca-200914048 Miscellaneous Issues
- cca-200914047 Nonqualified Deferred Compensation
- cca-200914046 Discharge of Liens
- cca-200914044 Time for Performance of Acts Where Last Day Falls on Saturday, Sunday, or Legal Holiday
- cca-200914043 Common Parent Agent for Subsidiaries
- cca-200914042 Additional Administration Provisions
- cca-200914041 Extension by Agreement
- cca-200914040 Limitations on Credit or Refund (Barred v. Not Barred)
- cca-200914039 Limitations on Assessment and Collection (Barred v. Not Barred)
- cca-200914038 Coordination with Deficiency Proceedings
- cca-200914037 Common Parent Agent for Subsidiaries
- cca-200914036 Accuracy-related penalty
- cca-200914035 Foreign Agricultural Workers
- cca-200913060 Extension by Agreement
- cca-200913059 Limitations on Assessment and Collection (Barred v. Not Barred)
- cca-200913058 Redemption by United States
- cca-200913057 Closing Agreements
- cca-200912032 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns)
- cca-200912031 Disclosure to Persons Having Material Interest
- cca-200912030 Time for Performing Certain Acts Postponed by Reason of Service in a Combat Zone
- cca-200912029 Extension by Agreement
- cca-200912028 Income From Sources Within the U.S.
- cca-200912027 Tax Matters Partner
- cca-200912026 Facsimile Signatures
- cca-200912025 ASSESSMENTS: Waiver of restriction
- cca-200912024 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns)
- cca-200912023 Special Lien for Estate Tax Deferred Under Section 6166
- cca-200912022 Policy
- cca-200912021 Regulations with Respect to Certain Special Enforcement Areas
- cca-200912020 COMPROMISE AND SETTLEMENT: Closing agreement
- cca-200912019 Exception for Small Partnerships
- cca-200912018 Tax Matters Partner
- cca-200912017 Disclosure of Reportable Transactions
- cca-200912016 Tax Matters Partner
- cca-200912015 Disclosure of Reportable Transactions
- cca-200912014 Affected Item
- cca-200912013 Affected Item
- cca-200912012 Trade or Business (Deductible v. Not Deductible)
- cca-200912011 Employees
- cca-200912010 Dyed Fuel Sold for Use or Used in a Taxable Use
- cca-200912009 Service Recipient Only
- cca-200911031 Miscellaneous Issues
- cca-200911030 Disclosure of Partnership Return
- cca-200911029 Disclosure to Contractors
- cca-200911027 Limitations on Credit or Refund (Barred v. Not Barred)
- cca-200911026 Signing of Corporation Returns
- cca-200911025 Settlement Agreement
- cca-200911024 Partner May Waive Rights
- cca-200911023 Other Requests
- cca-200911022 Request for Tax Matters Partner
- cca-200911021 Levy Procedure
- cca-200911020 Partner's Return Must Be Consistent with Partnership Return or Secretary Notified of Inconsistency
- cca-200911019 Failure to File Partnership Return
- cca-200911018 Treatment of Electing Large Partnerships
- cca-200911017 Treatment of Electing Large Partnerships
- cca-200911016 Limitations on Assessment and Collection (Barred v. Not Barred)
- cca-200911015 Failure to File Tax Returns or Pay Tax (Addition v. No Addition to Tax)
- cca-200911014 Income Tax Collected at Source
- cca-200911012 Extension of Withholding to Certain Gambling Winnings
- cca-200910043 Innocent spouse (including Sections 66, 6013)
- cca-200910042 Extension of Time to Pay Estate Tax
- cca-200910040 Election by Small Business Corporation
- cca-200910039 Tax Matters Partner
- cca-200910038 Tax Matters Partner
- cca-200910036 Disclosure of Joint Return
- cca-200910035 Collection Due Process - Lien
- cca-200910034 Request for Tax Matters Partner
- cca-200910029 Deductions For Losses
- cca-200909061 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01)
- cca-200909060 Return Prepared by Service
- cca-200909059 Definition of Underpayment
- cca-200909058 Notice to Partners of Proceedings
- cca-200909057 Failure to File Partnership Return
- cca-200909056 Intentional Disregard
- cca-200909054 Items Cease to Be Partnership Items in Certain Cases
- cca-200909053 R 1986 (Repealed- 1986 Act) Installment Payments
- cca-200909052 Binds All Partners
- cca-200909051 Jurisdiction
- cca-200909050 Definition of Underpayment
- cca-200909049 Tax Matters Partner
- cca-200909048 Extension by Agreement
- cca-200909047 Election - Time and Manner
- cca-200909046 Request for Tax Matters Partner
- cca-200909045 Definitions
- cca-200909044 Special Lien for Estate Tax Deferred Under Section 6166
- cca-200909043 Rules and Regulations
- cca-200908046 Common Law Tests
- cca-200907036 Disclosure or Use of Information by Preparers of Returns
- cca-200907035 Right to Intervene and Quash
- cca-200907034 Notice to Partners of Proceedings
- cca-200907033 Computational Adjustment
- cca-200907032 Assessment Authority
- cca-200906051 Reportable Payment
- cca-200906049 Definitions and Special Rules
- cca-200906048 Enhanced Oil Recovery Credit
- cca-200906042 Return Filed
- cca-200906004 Employers v. Not Employers
- cca-200901033 Definitions
- cca-200901032 Prepaid and Advance Income
- cca-200901031 Consolidated Net Operating Loss Deduction
2008
- cca-200852001 Definitions
- cca-200851081 Miscellaneous Issues
- cca-200851080 Limitations on Assessment and Collection (Barred v. Not Barred)
- cca-200851079 Definitions and Special Rules
- cca-200851078 Income Tax Collected at Source
- cca-200851077 Disclosure for Investigative Purposes
- cca-200851076 Qualified Pension, Profit-Sharing, and Stock Bonus Plan
- cca-200851075 Disclosure to Taxpayer's Designee
- cca-200851074 Levy and Distraint
- cca-200851073 Failure to Furnish Information Regarding Tax Shelters (See Also 6111.00-00)
- cca-200851072 Transferee Liability
- cca-200851071 Omission of Income (25% Rule)--Exception to Period of Limitations
- cca-200851070 Excise Taxes on Excess Business Holdings
- cca-200851069 Taxes on Failure to Meet Minimum Funding Standards
- cca-200851068 Limitations on Assessment and Collection (Barred v. Not Barred)
- cca-200851067 Filing of Waiver by Fiduciary
- cca-200851066 Notice of Deficiency
- cca-200851065 Tax Treatment Determined At Partnership Level
- cca-200851064 Notice of Deficiency
- cca-200851063 Notice of Deficiency
- cca-200851062 Definition of Underpayment
- cca-200851061 ADMINISTRATION
- cca-200851060 Exchanges of Insurance Policies
- cca-200851059 Agricultural Labor
- cca-200851058 Section 501(c)(7), (9), (17), or (20) Organizations (See Also 419.00-00|et. seq.)
- cca-200851057 Definitions and Special Rules for Purposes of Minimum Survivor Annuity Requirements
- cca-200851056 Interest on Interest and Penalties (1939 Code)
- cca-200851055 Levy and Distraint
- cca-200851054 Other Terms Relating to Capital Gains and Losses
- cca-200851053 Determination v. No Determination
- cca-200851052 Gains or Losses From Certain Terminations
- cca-200851051 Right or Obligation With Respect to Personal Property
- cca-200851050 Worthless Securities
- cca-200851049 Additional First Year Depreciation
- cca-200851048 Determination v. No Determination
- cca-200851047 Trade or Business (Reference to Section 162)
- cca-200851046 Common Parent Agent for Subsidiaries
- cca-200850033 Employers v. Not Employers
- cca-200850032 Employers v. Not Employers
- cca-200850031 Employers v. Not Employers
- cca-200850030 Employers v. Not Employers
- cca-200850029 Employers v. Not Employers
- cca-200850028 Employers v. Not Employers
- cca-200850027 Excess Inclusions
- cca-200850019 Employers v. Not Employers
- cca-200850012 Covered Employees
- cca-200849014 Deductions For Losses
- cca-200849013 Tax On Insurance Companies Other Than Life Insurance Companies
- cca-200849012 Foreign Personal Holding Company Income
- cca-200849001 LIENS: Priority over security interests
- cca-200848076 Recordkeeping and Return Requirements
- cca-200848071 Taxes Covered
- cca-200848068 Transferee Liability
- cca-200848065 Contractors or Other Persons
- cca-200848062 Citizens or Residents of the United States Living Abroad
- cca-200848061 Tax Matters Partner
- cca-200848058 Citizens or Residents of the United States Living Abroad
- cca-200848057 Disclosure to Persons Having Material Interest
- cca-200848056 Wages Subject to Withholding
- cca-200848055 Treatment of Certain Transferees
- cca-200848046 Certificate of Discharge
- cca-200848041 Employees
- cca-200848036 Employer ID Numbers
- cca-200848032 Competent Authority Proceedings
- cca-200848031 Tax Protest Cases
- cca-200848030 Declaration of Estimated Income Tax by Individual (Repealed 1984) (See Also 6654.00-00)
- cca-200848029 Net Rate Interest Netting - Overpaid Estimated Taxes
- cca-200848028 Limitations on Assessment and Collection (Barred v. Not Barred)
- cca-200848027 Validity and Priority of Lien Against Mortgagees, Pledgees, Purchasers, and Judgment Creditors (Valid v. Invalid)
- cca-200848026 Limitations on Assessment and Collection (Barred v. Not Barred)
- cca-200848024 Special Procedures for Third-Party Summonses
- cca-200848023 Special Rules Applicable to Certain Employment Taxes
- cca-200848022 Collection Due Process - Levy
- cca-200848021 Employers v. Not Employers
- cca-200848020 Pursuant to Governing Instrument
- cca-200848004 Election - Time and Manner
- cca-200848001 Change in Method of Accounting for Depreciation
- cca-200847001 Lien for Taxes (Lien Right v. No Lien Right)
- cca-200846022 Special Rules Applicable to Certain Employment Taxes
- cca-200845052 FICA Tax Credit on Employee Tips
- cca-200845051 Employers v. Not Employers
- cca-200845050 Employers v. Not Employers
- cca-200845049 Employers v. Not Employers
- cca-200845048 Employers v. Not Employers
- cca-200845047 Employers v. Not Employers
- cca-200845046 Employers v. Not Employers
- cca-200845045 Employers v. Not Employers
- cca-200844015 General Rules for Discharges of Indebtedness
- cca-200844014 Employers v. Not Employers
- cca-200844013 Employers v. Not Employers
- cca-200844012 Employers v. Not Employers
- cca-200844011 Definitions
- cca-200842042 Collection Due Process - Lien
- cca-200842041 Employers v. Not Employers
- cca-200842040 Employers v. Not Employers
- cca-200842039 Consent Dividends; Limitations; Preferential Dividends
- cca-200842002 Taxes
- cca-200841036 Employers v. Not Employers
- cca-200840031 Additional First Year Depreciation
- cca-200840001 Lien for Taxes (Lien Right v. No Lien Right)
- cca-200839001 Conclusive Effect
- cca-200838027 Failure to Collect and Pay Over Tax, or Attempt to Evade or Defeat Tax or Supply Information by DISC or FSC
- cca-200836002 Levy and Distraint
- cca-200836001 Change in Method of Accounting for Depreciation
- cca-200835032 Classification of Property
- cca-200835031 Deferred Statutory or Tort Liability Losses
- cca-200835030 Levy and Distraint
- cca-200834019 Incurred Liabilities
- cca-200833017 Employers v. Not Employers
- cca-200833016 Employers v. Not Employers
- cca-200833015 Employers v. Not Employers
- cca-200829028 Intercompany Transactions
- cca-200828028 Reconsideration by Secretary
- cca-200828027 Employers v. Not Employers
- cca-200827034 Unit of Property
- cca-200827007 State Law Coverage of Services Performed for Nonprofit Organizations or Governmental Entities
- cca-200826036 Not Able to Identify Under Present List
- cca-200826006 Not Able to Identify Under Present List
- cca-200826004 Not Able to Identify Under Present List
- cca-200825045 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities
- cca-200825044 Principle for Establishing Pools
- cca-200825043 Special Rules Applicable to Certain Employment Taxes
- cca-200825042 Employers v. Not Employers
- cca-200825041 Employers v. Not Employers
- cca-200825040 Employers v. Not Employers
- cca-200825039 Employers v. Not Employers
- cca-200825038 Employers v. Not Employers
- cca-200823001 Nonqualified Deferred Compensation Plans
- cca-200822027 Foreign Subsidiary Formed to Comply With Foreign Law May Be An Includible Corporation
- cca-200822026 Return Prepared by IRS Personnel
- cca-200822025 Employers v. Not Employers
- cca-200822024 Employers v. Not Employers
- cca-200821033 Employers v. Not Employers
- cca-200821032 Equitable Ownership and Financing Arrangements
- cca-200819017 Excess Benefit Transaction
- cca-200819016 Amended or Supplemental Claims
- cca-200819001 Levy and Distraint
- cca-200818005 Deemed Asset Sale and Liquidation in 338(h)(10) Election
- cca-200817036 Limitations on Assessment and Collection (Barred v. Not Barred)
- cca-200817035 Securities Held for Investment
- cca-200816030 Rentals from Real Estate
- cca-200816023 Collection Due Process - Levy
- cca-200815034 Time Limitations
- cca-200815001 Levy Procedure
- cca-200814025 Classification of Property
- cca-200814023 Employers v. Not Employers
- cca-200814022 State and Local Income Tax Refunds
- cca-200814010 Wages Subject to Withholding
- cca-200814008 Examination of Books and Witnesses
- cca-200813042 Nonqualified Deferred Compensation Plans
- cca-200813041 Extraterritorial Income
- cca-200813040 Employers v. Not Employers
- cca-200813039 Employers v. Not Employers
- cca-200813038 Employers v. Not Employers
- cca-200813037 Employers v. Not Employers
- cca-200812024 Dependent Defined
- cca-200812023 Partner's Interest in Partnership
- cca-200812001 In General
- cca-200811017 Recovery of Certain Items Previously Deducted (Excluded v. Not Excluded)
- cca-200811016 Deductions For Losses
- cca-200810023 Foreign Subsidiary Formed to Comply With Foreign Law May Be An Includible Corporation
- cca-200809029 Net Operating Loss Deductions (Deductible v. Not Deductible)
- cca-200809001 Fixed or Determinable Gains, Profits, or Income
- cca-200808028 Employers v. Not Employers
- cca-200808019 Computation of Tax Where Taxpayer Restores Substantial Amount Held Under Claim of Right
- cca-200807014 Employers v. Not Employers
- cca-200806011 Agricultural and Horticultural Cooperatives
- cca-200805023 Employers v. Not Employers
- cca-200805022 Life Insurance Contract Defined
- cca-200805021 Gross Income v. Not Gross Income
- cca-200804022 Employers v. Not Employers
- cca-200804021 Employers v. Not Employers
- cca-200804020 Employers v. Not Employers
- cca-200803016 Special Lien for Estate Tax Deferred Under Section 6166
- cca-200802031 Validity
- cca-200802030 General Rule
- cca-200801039 Accrual Basis
2005
- cca-200551022 Employers v. Not Employers
- cca-200551021 Employers v. Not Employers
- cca-200550002 Proprietary Interest
- cca-200547012 Incomplete Returns
- cca-200547011 Authority to Make Credits or Refunds
- cca-200546043 Employers v. Not Employers
- cca-200546042 Employers v. Not Employers
- cca-200546041 Employers v. Not Employers
- cca-200546040 Employers v. Not Employers
- cca-200543059 Procedure to Assert U.S. Rights
- cca-200543058 Failure to File Tax Returns or Pay Tax (Addition v. No Addition to Tax)
- cca-200543057 Employers v. Not Employers
- cca-200543056 Employers v. Not Employers
- cca-200543055 Employers v. Not Employers
- cca-200543054 Examination of Books and Witnesses
- cca-200543053 Increase in Underpayment Rate for Large Corporate Underpayments
- cca-200542035 Omission of Income (25% Rule)--Exception to Period of Limitations
- cca-200542034 Income Tax Return Prepayer
- cca-200537033 Employers v. Not Employers
- cca-200537032 Employers v. Not Employers
- cca-200537031 Employers v. Not Employers
- cca-200537030 Employers v. Not Employers
- cca-200537029 6 Years for 3 Years
- cca-200536032 Redemption by United States; Discharge of Liens
- cca-200536020 ATTORNEYS: Authority
- cca-200536019 Assessment or Collection After Limitation Period
- cca-200535001 Levy Procedure
- cca-200132002 Non-Reimbursements Arrangements
- cca-200532047 Treatment of Certain Foreign Currency Transactions
- cca-200532046 Fraud--Exception to Period of Limitations (See Also 6653.03-00)
- cca-200532045 Erroneous Refund Check
- cca-200532044 Amount Allowed
- cca-200532001 Overpayment and Underpayment Rates
- cca-200530025 Employers v. Not Employers
- cca-200530024 Employers v. Not Employers
- cca-200529007 Extraterritorial Income
- cca-200528028 Religious, Charitable, etc., Institutions and Community Chest
- cca-200528025 Employers v. Not Employers
- cca-200528024 Liabilities Assumed as Purchase Price
- cca-200527016 Employers v. Not Employers
- cca-200526018 Renumeration Not Subject to Withholding
- cca-200526002 Classification of Property
- cca-200526001 Frivolous Income Tax Return
- cca-200524001 Health Insurance Costs of Self Employed Individuals
- cca-200522023 Information at Source
- cca-200522021 Effect of Bankruptcy Code Proceeding
- cca-200522020 U.S. Real Property Interest
- cca-200522019 Levy Procedure
- cca-200521031 Liability of Withholding Agent
- cca-200521030 Not Able to Identify Under Present List
- cca-200521027 Employers v. Not Employers
- cca-200521026 Accuracy-related penalty
- cca-200520029 Employers v. Not Employers
- cca-200520028 Employers v. Not Employers
- cca-200520027 Employers v. Not Employers
- cca-200520026 Employers v. Not Employers
- cca-200520025 Farm-Price Method
- cca-200519091 Employers v. Not Employers
- cca-200519081 Payment vs. Deposit
- cca-200519079 Employers v. Not Employers
- cca-200519078 Employers v. Not Employers
- cca-200519077 Employers v. Not Employers
- cca-200519076 Employers v. Not Employers
- cca-200519075 Employers v. Not Employers
- cca-200519074 Employers v. Not Employers
- cca-200519073 Employers v. Not Employers
- cca-200519072 Employers v. Not Employers
- cca-200519071 Employers v. Not Employers
- cca-200519070 Employers v. Not Employers
- cca-200519069 Employers v. Not Employers
- cca-200519068 Employers v. Not Employers
- cca-200519067 Employers v. Not Employers
- cca-200519066 Employers v. Not Employers
- cca-200519065 Employers v. Not Employers
- cca-200519064 Employers v. Not Employers
- cca-200519063 Employers v. Not Employers
- cca-200519062 Employers v. Not Employers
- cca-200519061 Employers v. Not Employers
- cca-200519060 Employers v. Not Employers
- cca-200519059 Employers v. Not Employers
- cca-200519058 Employers v. Not Employers
- cca-200519057 Employers v. Not Employers
- cca-200519056 Employers v. Not Employers
- cca-200519055 Employers v. Not Employers
- cca-200519054 Employers v. Not Employers
- cca-200519053 Employers v. Not Employers
- cca-200519052 Employers v. Not Employers
- cca-200519051 Employers v. Not Employers
- cca-200519050 Employers v. Not Employers
- cca-200519049 Employers v. Not Employers
- cca-200519048 General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received)
- cca-200518079 Facsimile Signatures
- cca-200518078 Employers v. Not Employers
- cca-200518077 Employers v. Not Employers
- cca-200518076 Employers v. Not Employers
- cca-200518075 Employers v. Not Employers
- cca-200518074 Employers v. Not Employers
- cca-200518073 Employers v. Not Employers
- cca-200518072 Employers v. Not Employers
- cca-200518071 Net Collections
- cca-200518002 BANK. CODE CASES: Ch. 12: Taxes becoming payable while case pend
- cca-200518001 Return Prepared by IRS Personnel
- cca-200516016 Employers v. Not Employers
- cca-200516015 Employers v. Not Employers
- cca-200515020 Employers v. Not Employers
- cca-200515019 Basis of Property--Costs
- cca-200515018 China
- cca-200514021 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt)
- cca-200514018 Change in Identity, etc. (Type "F")
- cca-200514017 Employers v. Not Employers
- cca-200514016 Employers v. Not Employers
- cca-200514015 Employers v. Not Employers
- cca-200514014 Employers v. Not Employers
- cca-200514013 Employers v. Not Employers
- cca-200514012 Employers v. Not Employers
- cca-200514011 General Rule
- cca-200514010 High Withholding Tax Interest
- cca-200514009 Alien Residents of Guam, American, Samoa, or the Northern Mariana Islands
- cca-200513026 Employers v. Not Employers
- cca-200513025 Employers v. Not Employers
- cca-200513024 Employers v. Not Employers
- cca-200513023 Employers v. Not Employers
- cca-200513022 Credit for Increasing Research Activities
- cca-200512019 Interest on Overpayments (Interest v. No Interest)
- cca-200512018 Fraud--Exception to Period of Limitations (See Also 6653.03-00)
- cca-200512017 Special Estimated Tax Payments
- cca-200512016 Penalties for Aiding and Abetting Understatement of Tax Liability
- cca-200512015 Employers v. Not Employers
- cca-200512014 Employers v. Not Employers
- cca-200512013 Employers v. Not Employers
- cca-200512012 Employers v. Not Employers
- cca-200512011 Employers v. Not Employers
- cca-200512010 Employers v. Not Employers
- cca-200512009 Employers v. Not Employers
- cca-200512008 Employers v. Not Employers
- cca-200512007 Employers v. Not Employers
- cca-200510044 Religious, Charitable, etc., Institutions and Community Chest
- cca-200510031 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt)
- cca-200510027 Rules of Practice, Procedure, and Evidence
- cca-200509021 Employers v. Not Employers
- cca-200509020 Employers v. Not Employers
- cca-200507013 Definition of Long-Term Contract (See Also 451)
- cca-200506023 Current Inclusion in Income of Original Issue Discount
- cca-200504033 Facsimile Signatures
- cca-200504032 Frivolous Income Tax Return
- cca-200504031 Organizations With Charitable Activities Outside U.S. (See Also 0501.28-00)
- cca-200504030 Rules for Certain Reserves
- cca-200504029 Restrictions Applicable to Deficiencies; Petition to Tax Court
- cca-200504028 Action for Recovery of Erroneous Refunds
- cca-200504027 Real Property Taxes
- cca-200504001 Determination of Amount of and Recognition of Gain or Loss
- cca-200503031 Understatement of Taxpayer's Liability by Income Tax Return Preparer
- cca-200503001 Miscellaneous Issues
- cca-200502042 What Constitutes
- cca-200501001 Definitions
2002
- cca-200252091 Repair v. Permanent Improvement
- cca-200251013 Interest on Overpayments (Interest v. No Interest)
- cca-200251009 Definitions
- cca-200251007 Cases of Bankruptcy
- cca-200251004 Alimony, etc., Payments
- cca-200251003 Slovak Republic
- cca-200251002 Action for Recovery of Erroneous Refunds
- cca-200251001 Determination v. No Determination
- cca-200250019 Tax on Early Distributions from Qualified Retirement Plans
- cca-200250013 Partnership ISP - Subchapter K Anti-Abuse Rule Regulation Section 1.701-2
- cca-200250012 Definitions
- cca-200250001 Collection Due Process - Levy
- cca-200249001 LEVY: Retirement benefits
- cca-200248016 Change in Method of Accounting for Depreciation
- cca-200248008 Compromises
- cca-200248007 Effective Election
- cca-200247046 Signing of Corporation Returns
- cca-200247045 Related Party
- cca-200247035 Accrual Method
- cca-200247034 Election by Individuals to be Subject to Tax at Corporate Rates
- cca-200247033 Election by Individuals to be Subject to Tax at Corporate Rates
- cca-200247025 BANKRUPTCY CODE CASES: Extension of time (Sec. 108)
- cca-200247018 Order of Crediting Payments
- cca-200247012 Tax Exempt Bonds
- cca-200246021 Allocation of AGUB Among Target Assets
- cca-200246016 Goods (1.451-5)
- cca-200246015 Involuntary Conversion
- cca-200246014 Partners, Not Partnerships, Subject to Tax
- cca-200246006 Change in Method of Accounting for Depreciation
- cca-200246003 Expenses and Interest Relating to Tax-Exempt Income (Deductible v. Not Deductible)
- cca-200246002 BANKRUPTCY CODE CASES: Liens: Notice of tax lien
- cca-200246001 Tertiary Injectants (See Also 4993.02-00|et seq.)
- cca-200245052 Not Able to Identify Under Present List
- cca-200245051 (Former Section 43 Redesignated Section 32) Earned Income Credit
- cca-200245050 Definitions
- cca-200245048 Higher Yielding Investment
- cca-200245038 Change in Method of Accounting for Depreciation
- cca-200245010 Gross Income v. Not Gross Income
- cca-200245006 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes
- cca-200245002 Tax Matters Partner
- cca-200244010 Basis
- cca-200244008 Property Received From Services
- cca-200244003 Constructive Ownership of Stock
- cca-200243020 Allocation Apportionment of Research and Experimental Expenditures (In General)
- cca-200243019 Limitations on Assessment and Collection (Barred v. Not Barred)
- cca-200243003 Exempt vs. Nonexempt Income Under Section 892
- cca-200242040 Review of Jeopardy Assessment Procedures
- cca-200242039 Disclosure to Persons Having Material Interest
- cca-200242038 Traveling
- cca-200242037 Correction of Error
- cca-200242036 Frivolous Income Tax Return
- cca-200242010 Farmers
- cca-200242008 Compensation for Injuries and Sickness (Excluded v. Not Excluded)
- cca-200242006 Accuracy-related penalty
- cca-200242001 General Rule for Methods of Accounting (Permissible v. Not Permissible)
- cca-200241014 Exempt Foreign Trade Income Excluded from Gross Income
- cca-200240047 Starting Date (Avon Products)
- cca-200240042 Suspension of Running of Period of Limitation (Suspended v. Not Suspended)
- cca-200240037 Collection Due Process - Levy
- cca-200240024 Disclosure for Tax Administration Purpose
- cca-200240010 Deduction for Estates and Trusts Accumulating Income or Distributing Corpus
- cca-200239034 Returns Relating to Cash Received in Trade or Business
- cca-200238047 Indians
- cca-200238045 Consolidated Returns
- cca-200238044 Related Party
- cca-200238043 LEVY: Wrongful
- cca-200238042 Collection After Assessment (Timely v. Not Timely)
- cca-200238041 Determination of Amount of and Recognition of Gain or Loss
- cca-200238040 Distributions in Redemption of Stock
- cca-200238032 Distribution in Anticipation of Sale
- cca-200238025 Allocation of Income and Deductions Among Taxpayers
- cca-200238022 Allocation of Income and Deductions Among Taxpayers
- cca-200238002 Interest Expenses Relating to Tax-Exempts
- cca-200237024 Computation of Transfer Pricing
- cca-200237020 Rents and Royalties
- cca-200237017 Definitions Relating to Corporate Reorganizations
- cca-200237016 Airports, Docks and Wharves, and Mass Commuting
- cca-200237004 Transfer to Corporation Controlled by Transferor
- cca-200237003 Treatment of Certain Foreign Currency Transactions
- cca-200237001 Limitations on Credit or Refund (Barred v. Not Barred)
- cca-200236043 Signing of Returns and Other Documents
- cca-200236042 Failure to File Tax Returns or Pay Tax (Addition v. No Addition to Tax)
- cca-200236025 Authority to Make Credits or Refunds
- cca-200236007 Petition to Tax Court
- cca-200236003 Coverage and Duration
- cca-200236002 Place for Filing Returns or Other Documents
- cca-200236001 Exemption Amount
- cca-200235031 Definition of a Deficiency
- cca-200235030 Computation of Tax Where Taxpayer Restores Substantial Amount Held Under Claim of Right
- cca-200235029 Definitions
- cca-200235028 Failure to Collect and Pay Over Tax, or Attempt to Evade or Defeat Tax orSupply Information by DISC or FSC
- cca-200235027 Identifying Numbers
- cca-200235026 Social Security and Tier 1 Railroad Retirement Benefits
- cca-200235025 Claims for Income, Estate, Gift, and Certain Excise Taxes in Receivership Proceedings, etc.
- cca-200235023 Levy and Distraint
- cca-200235022 Allocation
- cca-200235021 Recovery Period
- cca-200235011 Alternative Agents of the Group
- cca-200235010 Related Group Elections
- cca-200235005 Transfer to Corporation Controlled by Transferor
- cca-200235004 Debt v. Equity
- cca-200235002 General Requirement of Return, Statement, or List
- cca-200234063 Certain Acquisitions and Dispositions
- cca-200234055 Perfecting Elections and Agreements
- cca-200234039 Lease v. Sale
- cca-200234020 Allocation
- cca-200234013 Reduction of Deduction
- cca-200234006 Optional Adjustments to Basis of Partnership Property
- cca-200234002 Insurance Company Taxable Income
- cca-200233018 Treatment of Certain Liabilities
- cca-200233016 Stapled Entities
- cca-200233011 Fixed-Base Percentage
- cca-200233004 Employer v. Not an Employer
- cca-200233003 Identifying Numbers
- cca-200233002 SUMMONSES: Use of
- cca-200233001 Levy and Distraint
- cca-200232013 Determination of Rate of Interest; Compounding of Interest
- cca-200232012 Classification of Property
- cca-200232010 Nonaccrual of Certain Amounts by Service Providers
- cca-200232003 Lease v. Sale
- cca-200232001 Correction of Error
- cca-200231016 Working Condition Fringe
- cca-200231015 Nonshareholder Contributions
- cca-200231014 Definition of Export Property
- cca-200231013 Identifying Numbers
- cca-200230036 Mailing Notice
- cca-200230035 Refund Subject to Off-Set
- cca-200230034 Examination of Books and Witnesses
- cca-200230033 Individuals
- cca-200230030 Post-termination Transition Period
- cca-200230026 Complete Liquidation of Subsidiaries
- cca-200230013 Exception for Small Partnerships
- cca-200230001 Transfer or Use of Intangibles
- cca-200229021 Change in Method of Accounting for Depreciation
- cca-200229020 Advance Refundings
- cca-200229011 Notice or Regulations Requiring Records, Statements, and Special Returns (Sufficient v. Insufficient Records) (See 7602.00-00)
- cca-200229008 Indian Tribal Governments Treated As States For Certain Purposes
- cca-200229007 Fair Market Value of Timber (See Also 611.07-02|et seq.)
- cca-200229006 Registration of Tax Shelters
- cca-200228022 Disputes Involving $10,000 or Less
- cca-200228021 (Former Section 43 Redesignated Section 32) Earned Income Credit
- cca-200228012 General Rule for Methods of Accounting (Permissible v. Not Permissible)
- cca-200228005 Capital Expenditures (Deductible v. Not Deductible)
- cca-200228002 Factors: Lease vs. Service Contract
- cca-200227018 Lease of Property
- cca-200227013 Credit for Increasing Research Activities
- cca-200227011 By Treasury to Joint Committee
- cca-200227007 Contributions v. Sale of Services
- cca-200227006 Tax on Income of Foreign Corporations Not Connected with United States Business
- cca-200227003 Gross Income v. Not Gross Income
- cca-200226044 Interest on Underpayment, Nonpayment, or Extensions of Time for Payment of Tax (Interest v. No Interest Imposed)
- cca-200226043 Examination of Books and Witnesses
- cca-200226014 Substance v. Form Issues Not Contained in Present List
- cca-200226001 Tax on Reversion of Qualified Plan Assets to Employer
- cca-200225030 Income Taxes
- cca-200225014 Earnings and Profits
- cca-200225013 Capitalization and Inclusion in Inventory Costs of Certain Expenses
- cca-200225009 Cost Sharing Agreements
- cca-200225008 Self-Constructed Property Rule
- cca-200225004 Mathematical or Clerical Errors
- cca-200225003 BCC: Automatic stay: Creation etc of liens vs debtor/estate
- cca-200225002 Credit of Overpayment Against Any Tax Liability
- cca-200225001 Interest on Overpayments (Interest v. No Interest)
- cca-200224022 Interest After Credit Election (May Dept. Stores)
- cca-200224020 Certain Users of Gasoline and Special Fuels
- cca-200224011 Accuracy-related penalty
- cca-200224007 Foreign Personal Holding Company Income
- cca-200224005 Release of Exemption
- cca-200224003 Definitions
- cca-200223052 Adjustment to Basis of Stock of, and Indebtedness Owing, Shareholders
- cca-200223022 Taxes Paid by Foreign Corporation and not Previously Deemed Paid by Domestic Corporation
- cca-200223021 Withholding Agents on U.S. Source Income
- cca-200223001 Erroneous Refund Check
- cca-200222039 Special Estimated Tax Payments
- cca-200222022 Change in Method of Accounting for Depreciation
- cca-200222011 Japan
- cca-200222008 Distributions in Redemption of Stock
- cca-200221046 Notice of Certain Transfers to Foreign Persons
- cca-200221045 Not Able to Identify Under Present List
- cca-200221018 Dual Consolidated Loss
- cca-200221017 Functional Currency
- cca-200221016 Classification of Property
- cca-200221010 Limitations on Assessment and Collection (Barred v. Not Barred)
- cca-200221008 Other
- cca-200221006 Waiver of Limitation (Waived v. Not Waived)
- cca-200221004 Foreign Tax Credit
- cca-200221002 Related Civil Action
- cca-200220026 Not Able to Identify Under Present List
- cca-200220006 Not Able to Identify Under Present List
- cca-200220005 Foreign Base Company Sales Income
- cca-200220002 Miscellaneous Issues
- cca-200220001 Miscellaneous Issues
- cca-200219011 Withholding of Tax on Nonresident Aliens (Required v. Not Required)
- cca-200219008 Continuation of Partnership
- cca-200219005 In General
- cca-200219004 Percentage Depletion
- cca-200219001 In-house Research Expenses
- cca-200218022 Trade or Business (Deductible v. Not Deductible)
- cca-200218014 Leasing ISP - Lease Stripping Transactions
- cca-200218009 Assessment and Collection
- cca-200218005 Limitations on Credit or Refund (Barred v. Not Barred)
- cca-200218004 Reduction in Basis Rule
- cca-200218003 Qualified Terminable Interest Property
- cca-200217055 Persons Required to Make Returns of Income (Required v. Not Required)
- cca-200217031 Affected Item
- cca-200217025 Contracts
- cca-200217024 Determination of Amount of and Recognition of Gain or Loss
- cca-200217022 Claim Extinguished - Effect of Post Death Events
- cca-200217021 Accuracy-related penalty
- cca-200217017 Not Able to Identify Under Present List
- cca-200217007 Advertising, Good Will, Expansion
- cca-200217005 Not Able to Identify Under Present List
- cca-200217002 Allocation to U.S. Source
- cca-200217001 Definition of Involuntary Conversion Events
- cca-200216030 Redeterminations, Changes in Use
- cca-200216029 Foreign Insurers Policies Tax (Taxable v. Not Taxable)
- cca-200216028 Collection Due Process - Levy
- cca-200216022 Pledges and Guarantees
- cca-200216018 Change in Method of Accounting for Depreciation
- cca-200216017 Interest on Overpayments (Interest v. No Interest)
- cca-200216016 Change in Method of Accounting for Depreciation
- cca-200216007 Waivers with Indefinite Duration
- cca-200216005 Organizations Not Treated as a Partnership
- cca-200215053 Employees
- cca-200215052 Not Able to Identify Under Present List
- cca-200215051 Disclosure to Persons Having Material Interest
- cca-200215050 Not Able to Identify Under Present List
- cca-200215048 Student Employee of School, etc.
- cca-200215020 Ordinary Income and Capital Gain Property
- cca-200215019 Income From Sources Within Puerto Rico
- cca-200215010 Allocation and Apportionment of Deductions (In General)
- cca-200215002 Investment Adjustment
- cca-200214015 Post-1970 CLADR Assets
- cca-200214003 Change in Method of Accounting for Depreciation
- cca-200213026 Averaging of Farm Income
- cca-200213015 Special Rules For Designated Settlement Funds
- cca-200213012 Authority to Make Credits or Refunds
- cca-200213006 Declaration of Estimated Income Tax by Individual (Repealed 1984) (See Also 6654.00-00)
- cca-200212030 Redemption of Stock v. Not a Redemption
- cca-200212029 Student Employee of School, etc.
- cca-200212028 Overpayment and Underpayment Rates
- cca-200212027 Definitions
- cca-200211046 Returns Relating to Cash Received in Trade or Business
- cca-200211043 Tax Refunds
- cca-200211042 Capital Asset v. Not a Capital Asset
- cca-200211041 Compromise Settlement of Claims
- cca-200211040 Substantial Understatement of Income Tax
- cca-200211037 In General
- cca-200211006 Requirement That a Claim Be Filed
- cca-200211004 Support Test for Children of Divorced Parents
- cca-200210063 Not Able to Identify Under Present List
- cca-200210053 Change in Method of Accounting for Depreciation
- cca-200210032 Not Able to Identify Under Present List
- cca-200210026 Apportionment to more than one separate category
- cca-200210015 Limitations on Credit or Refund (Barred v. Not Barred)
- cca-200210014 Tax-Exempt Trusts and Certain Annuity Plans
- cca-200210012 Access to Refund
- cca-200210011 Fines and Penalties
- cca-200210010 Amounts Paid in Connection With Insurance (Deductible v. Not Deductible)
- cca-200210007 Closing Agreements
- cca-200210001 Not Able to Identify Under Present List
- cca-200209028 Amended or Supplemental Claims
- cca-200209025 Intercompany Transactions
- cca-200209017 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid)
- cca-200209006 Written Declaration
- cca-200209003 Adjustment for Administrative Costs
- cca-200209001 Computer Leasing
- cca-200208026 Not Able to Identify Under Present List
- cca-200208025 Not Able to Identify Under Present List
- cca-200208024 Increase in Underpayment Rate for Large Corporate Underpayments
- cca-200208002 Change in Method of Accounting for Depreciation
- cca-200207015 Post-termination Transition Period
- cca-200207012 Allocation Apportionment of Research and Experimental Expenditures (In General)
- cca-200207011 Capital Expenditures (Deductible v. Not Deductible)
- cca-200207010 Solid Waste Disposal Facility
- cca-200207007 Method of Reporting
- cca-200207006 Capital Expenditures (Deductible v. Not Deductible)
- cca-200206055 By Government
- cca-200206054 Time and Place of Examination
- cca-200206053 Payments to
- cca-200206021 Change in Method of Accounting for Depreciation
- cca-200206015 Change in Method of Accounting for Depreciation
- cca-200206014 Change in Method of Accounting for Depreciation
- cca-200206012 3-Year Average Method
- cca-200206010 Foreign Personal Holding Company Income
- cca-200206009 Jurisdiction of District Courts
- cca-200206008 Related Civil Action
- cca-200206006 Allocation of Income and Deductions Among Taxpayers
- cca-200206005 Interest Portion
- cca-200206002 Not Able to Identify Under Present List
- cca-200206001 Not Able to Identify Under Present List
- cca-200205046 Not Able to Identify Under Present List
- cca-200205045 Not Able to Identify Under Present List
- cca-200205031 Treatment of Certain Interests in Corporations as Stock or Indebtedness
- cca-200205027 Intent v. No Intent to Defraud
- cca-200205023 Lease of Property
- cca-200205021 Partnership ISP - Subchapter K Anti-Abuse Rule Regulation Section 1.701-2
- cca-200205003 Allocation of Income and Deductions Among Taxpayers
- cca-200205002 Certain Property for which Marital Deduction was Previously Allowed
- cca-200204014 Determination of Rate of Interest; Compounding of Interest
- cca-200204008 In-house Research Expenses
- cca-200204001 Form and Contents of Waiver
- cca-200203061 Constructive Dividend
- cca-200203053 Active Rents/Royalties
- cca-200203021 Waiver of Family Attribution by Individual
- cca-200203020 Apportionment
- cca-200203018 Property Transferred in Connection With Performance of Services
- cca-200203016 Premiums Earned
- cca-200203009 Classification of Property
- cca-200203007 Extensions for Payment of Tax Attributable to Recoveries of Foreign Expropriation Losses
- cca-200203005 Insurance Salesmen
- cca-200203004 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid)
- cca-200203003 No Interest Until Return in Processible Form
- cca-200203002 Date of Rejection of Refund Claim
- cca-200202071 Extension of Time for Filing Returns
- cca-200202069 Civil Actions for Refund
- cca-200202068 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable)
- cca-200202057 Constructive Ownership of Stock
- cca-200202056 Interest on Credits
- cca-200202045 Definition of Long-Term Contract (See Also 451)
- cca-200202028 Amounts Paid in Connection With Insurance (Deductible v. Not Deductible)
- cca-200202026 Allocation Between Capital Expenditure and Expense
- cca-200202002 Limitation Net Operating Losses
- cca-200202001 Marital Status
- cca-200201022 Lease of Property
- cca-200201012 Constructive Ownership of Stock
- cca-200201010 Election To Postpone Determination
- cca-200201009 Rules for Allocating Interest, etc. (See Also 861.08 through 861.14)
- cca-200201008 Airports, Docks and Wharves, and Mass Commuting
2001
- cca-200152047 Returns Relating to Cash Received in Trade or Business
- cca-200152046 Income From Sources Within Puerto Rico
- cca-200152045 Authority to Make Credits or Refunds
- cca-200152044 Not Able to Identify Under Present List
- cca-200152043 Collection Due Process - Levy
- cca-200152042 Disclosure to Persons Having Material Interest
- cca-200152027 Required Rebate to the U.S.
- cca-200152024 Change in Method of Accounting for Depreciation
- cca-200152011 Change in Method of Accounting for Depreciation
- cca-200152006 Partly From Sources Within and Partly From Sources Without U.S.
- cca-200152002 Adjusted Basis for Determining Gain or Loss
- cca-200152001 Interest on Refunds
- cca-200151019 Election of Grouping
- cca-200151004 Adjustments Required by Changes in Method of Accounting
- cca-200151003 General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received)
- cca-200150012 Straddles
- cca-200150011 Equipment Leasing
- cca-200150010 Coordination with Bankruptcy Code
- cca-200150008 Stock of Members
- cca-200150004 Fuels Not Used for Taxable Purposes
- cca-200150001 Liability
- cca-200149034 Acts to be Performed by Agents
- cca-200149033 LIENS: Estate tax liens
- cca-200149032 ASSESSMENTS
- cca-200149028 Interest on Overpayments (Interest v. No Interest)
- cca-200149023 Dual Resident Corporation
- cca-200149019 Definitions and Special Rules
- cca-200149017 Treatment of Certain Foreign Currency Transactions
- cca-200149014 Tentative Carryback Adjustments
- cca-200149011 LEVY: Levy procedure
- cca-200149010 Innocent Spouse Relief
- cca-200149009 Separate Taxable Income
- cca-200149007 Charitable, Etc. Contributions and Gifts
- cca-200149002 Interest deductions
- cca-200148052 LIENS: Estate tax liens
- cca-200148039 Treatment of Certain Interests in Corporations as Stock or Indebtedness
- cca-200148025 Rate of Return/Profit Split
- cca-200148022 Exceptions
- cca-200148016 Limitations on Credit or Refund (Barred v. Not Barred)
- cca-200148015 Change in Method of Accounting for Depreciation
- cca-200148006 Capital Expenditures (Deductible v. Not Deductible)
- cca-200148005 Change in Method of Accounting for Depreciation
- cca-200148004 Complete Liquidation of Subsidiaries
- cca-200147053 General Rule
- cca-200147037 Computation of Transfer Pricing
- cca-200147035 Advertising, Good Will, Expansion
- cca-200147033 Income From Sources Within the U.S.
- cca-200147013 Deductible by Whom
- cca-200147006 Application of Hospital Insurance Tax to Federal, State, and Local Government
- cca-200146058 BC: Chapter 11: Effect of confirmation (1141)
- cca-200146056 Consent Needed
- cca-200146052 Change in Method of Accounting for Depreciation
- cca-200146047 Change in Method of Accounting for Depreciation
- cca-200146046 Other Definitions and Special Rules
- cca-200146028 Clearly v. Not Clearly Reflecting Income
- cca-200146025 Gross Income v. Not Gross Income
- cca-200146013 Interest
- cca-200146008 Trade or Business (Deductible v. Not Deductible)
- cca-200145040 Student Employee of School, etc.
- cca-200145013 Pools
- cca-200145011 Research and Experimental Expenditures (Deductible v. Not Deductible)
- cca-200145010 Termination Payments
- cca-200145009 Income From Discharge of Indebtedness
- cca-200145005 Debt v. Equity
- cca-200145004 Did Not Reduce Income Tax
- cca-200145002 Lease of Property
- cca-200144031 Classification of Property
- cca-200144030 Authority to Make Credits or Refunds
- cca-200144029 Not Able to Identify Under Present List
- cca-200144028 Class IV Assets
- cca-200144006 Taxes Paid (Section 901)
- cca-200144005 Withholding Tax Paid by Partnerships with Foreign Partners
- cca-200144004 Correction of Error
- cca-200144002 COMPROMISE AND SETTLEMENT
- cca-200143031 Private Business Tests
- cca-200143030 Defending, Settling, etc., Civil Action
- cca-200143006 Defending, Settling, etc., Civil Action
- cca-200143005 Related Criminal Action
- cca-200143004 Certain Restrictions on Liquidations Disregarded
- cca-200143003 Correction of Error
- cca-200142025 COMPROMISE AND SETTLEMENT: Waiver provisions
- cca-200142024 Notice of Deficiency
- cca-200142021 Adequacy of Return to Start Limitations Running (Sufficient v Insufficient)
- cca-200142008 Change in Method of Accounting for Depreciation
- cca-200142007 Other Intangible Property
- cca-200142006 REDEMPTION
- cca-200142005 Miscellaneous Provisions
- cca-200141026 Retirements
- cca-200141021 Exception for Small Partnerships
- cca-200141020 Fixed or Determinable Annual Or Periodical Income
- cca-200141015 Acceleration of Estate Tax Payable in Installments
- cca-200141014 Collection of Debts Owed to Federal Agencies
- cca-200141013 Requirement of Full Payment of Tax (Flora Case)
- cca-200141011 Not Able to Identify Under Present List
- cca-200141010 Allocation of Gross Income
- cca-200140080 Limitation on Charitable Deduction
- cca-200140079 Extension When Extension of Time for Filing Income Tax Return
- cca-200140078 Burden of Proof
- cca-200140049 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes
- cca-200139031 Action for Recovery of Erroneous Refunds
- cca-200139030 Not Able to Identify Under Present List
- cca-200139025 Change in Method of Accounting for Depreciation
- cca-200139023 Change in Method of Accounting for Depreciation
- cca-200139022 Income From Sources Without U.S.
- cca-200139018 Collection After Assessment (Timely v. Not Timely)
- cca-200139010 Confidentiality and Disclosure of Returns and Return Information
- cca-200139008 Taxes of Foreign Countries and of Possessions of U.S.
- cca-200138026 Not Able to Identify Under Present List
- cca-200138014 Whether Company Qualifies as Insurance Company
- cca-200138007 Governmental Benefits and Subsidies
- cca-200138001 Limitations on Credit or Refund (Barred v. Not Barred)
- cca-200137059 Partner's Distributive Share
- cca-200137053 Interest After Credit Election (May Dept. Stores)
- cca-200137052 Mailing
- cca-200137051 Refund Subject to Off-Set
- cca-200137050 Capital Expenditures (Deductible v. Not Deductible)
- cca-200137049 Collection of Debts Owed to Federal Agencies
- cca-200137047 Certain Elections for Intangible Property
- cca-200137046 Release of Lien or Discharge of Property
- cca-200137045 Not Able to Identify Under Present List
- cca-200137044 Certifications and Other Reports to the Secretary
- cca-200137039 Working Condition Fringe
- cca-200137033 Qualified Residence
- cca-200137028 Qualified Low-Income Housing Project
- cca-200137026 Modified Accelerated Cost Recovery System
- cca-200137021 Limitation of Amount
- cca-200137018 COMPROMISE AND SETTLEMENT: Default
- cca-200137016 Capitalization and Inclusion in Inventory Costs of Certain Expenses
- cca-200137010 Coordination with Bankruptcy Code
- cca-200137006 Qualified Tuition and Related Expenses
- cca-200137005 U.S. Property Defined
- cca-200137004 Tax-Exempt Enterprise Zone Facility Bonds
- cca-200137003 Like Kind Real Estate
- cca-200137002 Reasonable v. Unreasonable
- cca-200137001 Not Able to Identify Under Present List
- cca-200136010 Capital Expenditures (Deductible v. Not Deductible)
- cca-200136009 Definition of Transferee
- cca-200136008 Recovery of Items Previously Deducted--Tax Benefit
- cca-200136007 Change in Method of Accounting for Depreciation
- cca-200136006 TRANSFEREES AND FRAUDULENT CONVEYANCES: Assumption by contract
- cca-200135036 Change in Method of Accounting for Depreciation
- cca-200135030 LIENS: Filing: Place to file: District Court
- cca-200135029 Failure to File Partnership Return
- cca-200135028 LIENS: Filing
- cca-200135027 Refund Subject to Off-Set
- cca-200135025 Failure to File Tax Returns or Pay Tax (Addition v. No Addition to Tax)
- cca-200135024 Frivolous Income Tax Return
- cca-200135020 Deemed Paid Credit Where Domestic Corporation Owns 10 Percent or More of Voting Stock of Foreign Corporation (See Also 960.00-00|et. seq.)
- cca-200135011 Related Foreign Person
- cca-200135005 Distributions to Meet Qualification Requirements
- cca-200135003 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source
- cca-200135002 Determination of Amount of and Recognition of Gain or Loss
- cca-200134024 Not Able to Identify Under Present List
- cca-200134008 Transfer to Corporation Controlled by Transferor
- cca-200134004 Treatment of Certain Interests in Corporations as Stock or Indebtedness
- cca-200134003 Application of Penalty
- cca-200134002 Leasing Shelter
- cca-200134001 Special Rules Applicable to Certain Employment Taxes
- cca-200133045 Deposit of Collections
- cca-200133043 Waiver of Limitation (Waived v. Not Waived)
- cca-200133042 Separate Accounting for Certain Collected Taxes, etc.
- cca-200133041 Disclosure to Persons Having Material Interest
- cca-200133040 Not Able to Identify Under Present List
- cca-200133028 Not Able to Identify Under Present List
- cca-200133017 Tax Shelter (Use This Category Only When No Other Category Is Appropriate)
- cca-200133014 General Rules
- cca-200133013 Debt Instruments
- cca-200133009 Payment Under Employers' Plans for Retirement, Disability, Death, etc.
- cca-200133006 Trade or Business (Deductible v. Not Deductible)
- cca-200133005 Deferred Statutory or Tort Liability Losses
- cca-200133004 Taxpayer
- cca-200133003 Partner's Distributive Share
- cca-200132036 Execution by Corporate Officer
- cca-200132035 Discharge of Indebtedness
- cca-200132034 Refund Subject to Off-Set
- cca-200132029 Reasonable Cause
- cca-200132009 Termination
- cca-200132003 Failure to Authorize
- cca-200131029 Not Able to Identify Under Present List
- cca-200131028 Holding Period of Capital Assets
- cca-200131015 Straddles
- cca-200131013 Sharing Non-recourse Liabilities
- cca-200131012 Definition of Export Property
- cca-200131007 Qualified Research Expenses
- cca-200131006 Accrual Method
- cca-200131005 Accrual Basis
- cca-200130045 Not Able to Identify Under Present List
- cca-200130044 Not Able to Identify Under Present List
- cca-200130043 Breach
- cca-200130042 Interest on Overpayments (Interest v. No Interest)
- cca-200130041 Not Able to Identify Under Present List
- cca-200130040 Abatement of Interest
- cca-200130039 Collection Due Process - Levy
- cca-200130038 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities
- cca-200130037 Not Able to Identify Under Present List
- cca-200130036 Failure By Individual to Pay Estimated Income Tax
- cca-200130012 Authority to Make Credits or Refunds
- cca-200130010 Straddles
- cca-200130009 Tax Treatment of Stripped Bonds
- cca-200130007 Chain Deficits
- cca-200130002 Sale of Entire Business
- cca-200129011 Promoting Abusive Tax Shelters
- cca-200129009 Expenses and Interest Relating to Tax-Exempt Income (Deductible v. Not Deductible)
- cca-200129008 In General
- cca-200129003 Foreclosure on Property Securing Loans
- cca-200129001 Computation of Tax Where Taxpayer Restores Substantial Amount Held Under Claim of Right
- cca-200128055 Civil Damages for Unauthorized Disclosure of Returns Information
- cca-200128054 Not Able to Identify Under Present List
- cca-200128053 Partnership ISP - Subchapter K Anti-Abuse Rule Regulation Section 1.701-2
- cca-200128040 Notice of Certain Transfers to Foreign Persons
- cca-200128037 Lawful Permanent Resident (Green Card Test)
- cca-200128031 Court Awards, Settlements, etc.
- cca-200128014 Investment Adjustment
- cca-200128013 Credit for Increasing Research Activities
- cca-200128011 Transfers in General (Gift v. Not a Gift)
- cca-200128004 Aerospace ISP - Deductibility of Illegal Bribes, Kickbacks and Other Payments
- cca-200127045 Jurat Deleted
- cca-200127044 Qualified Zone Academy Bonds
- cca-200127043 Intentional Disregard Exception
- cca-200127010 Allowance of Credit
- cca-200127009 COMPROMISE AND SETTLEMENT
- cca-200127008 Effect of Bankruptcy Code Proceeding
- cca-200127005 Investment of Earnings in U.S. Property
- cca-200127004 Tool / Equipment Rental
- cca-200127001 Involuntary Conversion
- cca-200126031 BANKRUPTCY CODE CASES: Determination of tax liability(505)
- cca-200126030 (Former Section 43 Redesignated Section 32) Earned Income Credit
- cca-200126019 Fraud Penalty
- cca-200126018 Defending, Settling, etc., Civil Action
- cca-200126016 Control v. No Control by Transferor
- cca-200126015 Puerto Rico and Possession Tax Credit
- cca-200126005 Income Taxes
- cca-200125073 Installment Method (Available v. Not Available)
- cca-200125060 Insolvent Corporation Member of Consolidated Group
- cca-200125031 Common Parent Agent for Subsidiaries
- cca-200125019 Research and Experimental Expenditures (Deductible v. Not Deductible)
- cca-200125014 Extension by Agreement
- cca-200125009 Capture Insurance
- cca-200125008 Employment
- cca-200125007 Allocation of Income and Deductions Among Taxpayers
- cca-200125006 Deferred Statutory or Tort Liability Losses
- cca-200125005 Capture Insurance
- cca-200125004 Matching of Deduction and Payee Income
- cca-200125003 Reduction in General
- cca-200125001 General Rule for Inventories
- cca-200124020 COMPROMISE AND SETTLEMENT: Statutory provisions
- cca-200124019 Confidentiality and Disclosure of Returns and Return Information
- cca-200124018 LIENS: Foreclosure
- cca-200124014 Interest on Deficiencies
- cca-200124008 Foreign Corporation Distributor
- cca-200124005 Collection Due Process - Levy
- cca-200124003 Payment Under Employers' Plans for Retirement, Disability, Death, etc.
- cca-200123063 Fraud or Misrepresentation of a Material Fact
- cca-200123061 Time and Place for Paying Tax Shown on Returns
- cca-200123059 COMPROMISE AND SETTLEMENT
- cca-200123047 Accrued
- cca-200123024 Double Counting
- cca-200123009 Abatements
- cca-200123008 Transfer to Foreign Corporations Subject to Section 367(a)
- cca-200122023 Regulations with Respect to Certain Special Enforcement Areas
- cca-200122022 Loss Disallowance Rule
- cca-200122019 General Rule for Methods of Accounting (Permissible v. Not Permissible)
- cca-200122018 Examination of Books and Witnesses
- cca-200122011 Inclusion of Gift Tax in Gross Estate
- cca-200122008 Accrual of Other Taxes
- cca-200122007 Qualified Stock Purchase
- cca-200122005 Cost Sharing Election
- cca-200122002 Change in Method of Accounting for Depreciation
- cca-200121071 Allocation of Income and Deductions Among Taxpayers
- cca-200121070 Use by Taxpayer as Employee
- cca-200121034 Not Able to Identify Under Present List
- cca-200121022 Inventory Price Index Method
- cca-200121013 Loss Disallowance Rule
- cca-200121012 Not Able to Identify Under Present List
- cca-200121008 Return Filed
- cca-200120037 (Former Section 43 Redesignated Section 32) Earned Income Credit
- cca-200120036 (Former Section 43 Redesignated Section 32) Earned Income Credit
- cca-200120035 Immediate
- cca-200120011 Lease of Property
- cca-200120009 Binding Effect
- cca-200120004 Special Deduction
- cca-200119053 Not Able to Identify Under Present List
- cca-200119052 Not Able to Identify Under Present List
- cca-200119025 Who May File a Claim
- cca-200119013 Open-End Investment Company Shares
- cca-200119009 Capitalization and Inclusion in Inventory Costs of Certain Expenses
- cca-200119006 Not Able to Identify Under Present List
- cca-200119003 Not Able to Identify Under Present List
- cca-200118052 Special Rules
- cca-200118016 Notification of Secretary of Labor
- cca-200118015 Indonesia
- cca-200118009 Loss Disallowance Rule
- cca-200118005 Treatment of Certain Liabilities
- cca-200118003 Debtor Succeeds to Tax Attributes of Estate
- cca-200118002 Determination of Amount of Adjusted Taxable Gifts
- cca-200117038 Benefits Provided Under Certain Employee Benefit Plans
- cca-200117037 Not Able to Identify Under Present List
- cca-200117033 Not Able to Identify Under Present List
- cca-200117020 Applicability of Section
- cca-200117019 Domestic, Foreign Persons
- cca-200117008 Definitions and Special Rules
- cca-200117005 Innocent Spouse Relief
- cca-200117004 Distributions in Redemption of Stock
- cca-200117003 Common Law Tests
- cca-200116044 Not Able to Identify Under Present List
- cca-200116043 Trade or Business (Deductible v. Not Deductible)
- cca-200116014 Small Issue Bond Defined
- cca-200116012 Allocation of Sales Price
- cca-200116005 Who is the Taxpayer
- cca-200115035 Levy Procedure
- cca-200115034 Year Deductible
- cca-200115033 Non-Reimbursements Arrangements
- cca-200115032 Tax Matters
- cca-200115015 Investment Units
- cca-200115009 Personal Representation in Lieu of Counsel
- cca-200114046 Special Rule for Principal Residences Destroyed in Presidentially Declared Disasters
- cca-200114045 Governmental Benefits and Subsidies
- cca-200114044 Court Awards, Settlements, etc.
- cca-200114034 Not Able to Identify Under Present List
- cca-200114033 Frivolous Income Tax Return
- cca-200114008 Commissions
- cca-200114006 Procedures
- cca-200113031 COMPROMISE AND SETTLEMENT: Default
- cca-200113029 Confidentiality and Disclosure of Returns and Return Information
- cca-200113028 Definition of Underpayment
- cca-200113025 Clarification Of Taxation of Certain Funds
- cca-200113024 Employer v. Not an Employer
- cca-200113016 Lease of Property
- cca-200113005 Motions
- cca-200113003 Determination of Rate of Interest; Compounding of Interest
- cca-200113001 Magnetic Media Reporting
- cca-200112030 Amount Realized
- cca-200112020 Lease of Property
- cca-200112011 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid)
- cca-200112005 Partnership Item
- cca-200112003 Failure to Furnish Information Regarding Tax Shelters (See Also 6111.00-00)
- cca-200111056 Special Rule for Principal Residences Destroyed in Presidentially Declared Disasters
- cca-200111044 Court Awards, Settlements, etc.
- cca-200111011 Income From Sales
- cca-200111004 Coordination with Subchapter C Rules
- cca-200111003 Period of Limitations
- cca-200111001 Passive Activity Losses and Credits Limited
- cca-200110030 Hospitals and Health Clinics (See Also 0501.06-03)
- cca-200110019 Canada
- cca-200110008 Depletable Economic Interest
- cca-200110001 Component Parts
- cca-200109010 Penalties
- cca-200109004 Section 442; Accounting Periods
- cca-200109001 Acquisition of Property, Intangibles
- cca-200108041 Requirement That a Claim Be Filed
- cca-200108040 Recovery of Taxes Claimed as Credit
- cca-200108039 Timeliness of Claim
- cca-200108022 Finality
- cca-200108009 Loss Disallowance Rule
- cca-200108004 Return of Partnership Income
- cca-200108003 Substantial Valuation Overstatement Under Chapter 1
- cca-200107035 Jurat Deleted
- cca-200107034 Frivolous Income Tax Return
- cca-200107012 Year of Deduction
- cca-200106020 Change in Method of Depreciation Under Rev. Proc. 84-74
- cca-200106019 Ownership of Depreciable Interest
- cca-200106018 Passive Activity Losses and Credits Limited
- cca-200106010 Proof and Procedure
- cca-200106006 Amortization of Goodwill & Certain Other Intangibles
- cca-200106005 Contested Liabilities
- cca-200105062 Failure By Individual to Pay Estimated Income Tax
- cca-200105045 Procedures
- cca-200105007 Transit Passes / Van Pools
- cca-200105003 Recapture of Prior Understated Inclusions Under Leaseback or Long-Term Agreements
- cca-200105001 Foreign Tax Credit
- cca-200104030 Taxation of Designated Settlement Funds
- cca-200104019 Definition of Foreign Oil and Gas Extraction Income
- cca-200104011 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid)
- cca-200104006 Fraud Penalty
- cca-200104004 Limitations on Assessment and Collection (Barred v. Not Barred)
- cca-200103074 Collection Due Process - Levy
- cca-200103073 Alternative Minimum Taxable Income
- cca-200103072 Individuals
- cca-200103070 Employer v. Not an Employer
- cca-200103069 Returns Relating to Cash Received in Trade or Business
- cca-200103051 Termination
- cca-200103031 Computation of Credit
- cca-200103027 Credit of Overpayment Against Any Tax Liability
- cca-200103026 JUDGMENTS: Enforcement of judgment for taxes
- cca-200103010 Qualified Research Expenses
- cca-200103006 Advance Rentals and Bonuses
- cca-200103004 Legal, Accounting, etc., Expenses
- cca-200102049 Returns Relating to Cash Received in Trade or Business
- cca-200102048 Return Prepared by Service
- cca-200102047 Frivolous Income Tax Return
- cca-200102043 Partnership Item
- cca-200102018 Passive Activity Losses and Credits Limited
- cca-200102016 Definitions
- cca-200102012 Extent of Recognition of Gain or Loss on Distribution
- cca-200102009 Method Used to Compute
- cca-200102008 General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received)
- cca-200102005 Notional Principal Contracts
- cca-200102004 Consent Needed
- cca-200102003 Year Deductible
- cca-200102001 COMPROMISE AND SETTLEMENT: Default
- cca-200101033 Abatements
- cca-200101032 Failure to Collect and Pay Over Tax, or Attempt to Evade or Defeat Tax orSupply Information by DISC or FSC
- cca-200101031 Sufficiency of Return
- cca-200101030 Examination of Books and Witnesses
- cca-200101019 Reports of Refunds and Credits
- cca-200101007 Computation and Payment of Taxes
- cca-200101005 United Kingdom
- cca-200101004 Purchase Price Adjustment
2000
- cca-200052019 Change in Method of Accounting for Depreciation
- cca-200052017 Extension by Agreement
- cca-200052008 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns)
- cca-200052004 Joint Return After Filing Separate Returns
- cca-200052003 Extension by Agreement
- cca-200052002 Gross Income From Sources Within U.S.
- cca-200051044 Allowance of Credit for Death Taxes Actually Paid to State, Territory or District of Columbia
- cca-200051042 Collection of Debts Owed to Federal Agencies
- cca-200051041 Unmarked Law Enforcement Vehicle
- cca-200051040 Increase in Penalty for Fraudulent Failure to File
- cca-200051017 Damages Assessable for Instituting Proceedings Before the Tax Court Merelyfor Delay (for Delay v. Not for Delay)
- cca-200051016 Nonpartnership Item
- cca-200051011 Deemed Asset Sale and Liquidation in 338(h)(10) Election
- cca-200051010 Signed Under Duress
- cca-200051005 Applicable Rules
- cca-200051002 Insolvent Corporation Member of Consolidated Group
- cca-200050023 Change in Method of Accounting for Depreciation
- cca-200050014 Refund of Required Payments
- cca-200050013 Other
- cca-200050003 Indian Employment Credit
- cca-200050002 Relief in Other Cases Where Spouse Has No Knowledge
- cca-200050001 Abandonment Losses
- cca-200049023 Partnership Item
- cca-200049012 Limitations on Credit or Refund (Barred v. Not Barred)
- cca-200049010 Definition of Income Tax
- cca-200049004 Definition of Involuntary Conversion Events
- cca-200049003 Certain Restrictions on Liquidations Disregarded
- cca-200048047 Closing Agreements
- cca-200048046 Not Able to Identify Under Present List
- cca-200048042 Leasing Shelter
- cca-200048039 Disclosure for Tax Administration Purpose
- cca-200048021 Deferred Exchanges
- cca-200048019 Profit Split Election
- cca-200048012 Adjustments Required by Changes in Method of Accounting
- cca-200048009 Elective Recognition of Gain or Loss by Target Corporation - Together with Nonrecognition of Gain or Loss on Stock Sold by Selling Consolidated Group
- cca-200048006 Elective Recognition of Gain or Loss by Target Corporation - Together with Nonrecognition of Gain or Loss on Stock Sold by Selling Consolidated Group
- cca-200048001 General Rule for Methods of Accounting (Permissible v. Not Permissible)
- cca-200047041 Canada
- cca-200047033 Interest on Credits
- cca-200047022 Qualified Residence Interest
- cca-200047021 Deductions For Losses
- cca-200047014 General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received)
- cca-200046038 Returns by Exempt Organizations (Section 501 Organizations)
- cca-200046037 Refund Subject to Off-Set
- cca-200046036 Not Able to Identify Under Present List
- cca-200046011 Proof and Procedure
- cca-200046008 Sale or Exchange of Property
- cca-200045010 Special Source Rule
- cca-200045002 Leaseback or Long-Term Agreements
- cca-200045001 Disclosure for Tax Administration Purpose
- cca-200044008 (Repealed - 1986 Act) Amortization of Real Property Construction Period Interest and Taxes
- cca-200044006 Joint Liability
- cca-200043046 COMPROMISE AND SETTLEMENT: Basis for compromise
- cca-200043037 Excess Parachute Payment
- cca-200043009 Loss Disallowance Rule
- cca-200043005 Six-Year Statute of Limitation
- cca-200043004 Deductions Limited to Amount at Risk
- cca-200042007 Evidence and its Submission
- cca-200042004 Transfer to Corporation Controlled by Transferor
- cca-200041010 Erroneous Refunds
- cca-200041009 Coordination with Subchapter C Rules
- cca-200041007 Cooperative Hospital Service Organizations
- cca-200041003 Computer Leasing
- cca-200040032 SUITS: Against the U.S./employees: Wrongful levy
- cca-200040009 Adjustment v. No Adjustment to Basis
- cca-200040006 COMPROMISE AND SETTLEMENT
- cca-200039034 Erroneous Written Advice
- cca-200039029 Reductions for Reasonable Compensation
- cca-200039007 Net Operating Loss Deductions (Deductible v. Not Deductible)
- cca-200038059 Over 1/2 Support
- cca-200038047 Special procedures for summonses for computer software
- cca-200038045 Determination of Employer's Liability for Certain Employment Taxes
- cca-200038044 Discharge of Indebtedness
- cca-200038043 Failure to Furnish Information Regarding Tax Shelters (See Also 6111.00-00)
- cca-200038041 Returns Relating to Cash Received in Trade or Business
- cca-200038013 Qualified Research Defined
- cca-200038004 Year of Deduction
- cca-200038003 Collection Due Process - Levy
- cca-200037040 Political Organizations
- cca-200037039 Reports of Refunds and Credits
- cca-200036022 Successor Corporations
- cca-200034029 Over 1/2 Support
- cca-200034028 ERRONEOUS REFUNDS
- cca-200034027 Returns Relating to Cash Received in Trade or Business
- cca-200034025 Interest
- cca-200033045 Authority to Make Credits or Refunds
- cca-200032042 Mathematical or Clerical Errors
- cca-200032041 Fixed or Determinable Gains, Profits, or Income
- cca-200032013 (Former Section 43 Redesignated Section 32) Earned Income Credit
- cca-200030023 Eligibility
- cca-200029030 Student Employee of School, etc.
- cca-200029007 Applicable Rules
- cca-200028034 (Former Section 43 Redesignated Section 32) Earned Income Credit
- cca-200027047 Commuting
- cca-200027046 LIENS: Estate tax liens
- cca-200026025 Commuting
- cca-200025052 Commuting
- cca-200024021 Recapture
- cca-200023001 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities
- cca-200022051 Earned Income
- cca-200022050 Government Payments
- cca-200022012 Practice
- cca-200021036 Fixed or Determinable Gains, Profits, or Income
- cca-200021001 Mandatory Coverage of State, etc., Employees
- cca-200020055 Commuting
- cca-200018052 Commuting
- cca-200018015 Disclosure for Tax Administration Purpose
- cca-200017041 Wages
- cca-200017040 Government Payments
- cca-200017038 Definition of a Deficiency
- cca-200016019 Disaster Losses
- cca-200016018 Tips Included for Both Employee and Employer Taxes
- cca-200014035 Earned Income
- cca-200013031 Government Payments
- cca-200013030 Fixed or Determinable Gains, Profits, or Income
- cca-200013003 BC: Determ. of tax liab.: Amount /legality of any tax liability
- cca-200013002 Exceptions to Restrictions
- cca-200013001 Not Able to Identify Under Present List
- cca-200012081 Status as Broker
- cca-200012080 Exceptions
- cca-200012079 Disclosure for Purposes Other Than Tax Administration
- cca-200012048 Not Able to Identify Under Present List
- cca-200012047 Returns Relating to Cash Received in Trade or Business
- cca-200011049 DAMAGES, SUITS FOR: Agst. U.S.: Unauthorized coll. (sec. 7433)
- cca-200011014 Constructive Dividend
- cca-200008006 DISCLOSURE OF INFORMATION: Tax cases: Privileges
- cca-200005026 Disclosure to States for State Tax Administration
- cca-200003008 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities
- cca-200002045 Other Provisions of Code
- cca-200001007 Property Formerly Used in U.S. Business
Other Written Determinations50 sections
Technical Advice Memoranda712 sections
2022
- tam-202249019 Religious, Charitable, etc., Institutions and Community Chest
- tam-202249017 TAM 202249017
- tam-202249016 Religious, Charitable, etc., Institutions and Community Chest
- tam-202248016 Religious, Charitable, etc., Institutions and Community Chest
- tam-202248015 Social Clubs
- tam-202248012 Religious, Charitable, etc., Institutions and Community Chest
- tam-202248011 Religious, Charitable, etc., Institutions and Community Chest
- tam-202247013 Religious, Charitable, etc., Institutions and Community Chest
- tam-202247012 Civic Leagues and Social Welfare Groups (See Also 0501.03-25)
- tam-202247011 Religious, Charitable, etc., Institutions and Community Chest
- tam-202246016 Social Clubs
- tam-202246015 Religious, Charitable, etc., Institutions and Community Chest
- tam-202246013 Religious, Charitable, etc., Institutions and Community Chest
- tam-202246012 Social Clubs
- tam-202246011 Religious, Charitable, etc., Institutions and Community Chest
- tam-202245008 Social Clubs
- tam-202245007 Social Clubs
- tam-202245006 Religious, Charitable, etc., Institutions and Community Chest
- tam-202244022 Social Clubs
- tam-202244019 Religious, Charitable, etc., Institutions and Community Chest
- tam-202244017 Religious, Charitable, etc., Institutions and Community Chest
- tam-202244016 Civic Leagues and Social Welfare Groups (See Also 0501.03-25)
- tam-202244015 Social Clubs
- tam-202243014 Social Clubs
- tam-202243013 Religious, Charitable, etc., Institutions and Community Chest
- tam-202243012 Social Clubs
- tam-202243011 Religious, Charitable, etc., Institutions and Community Chest
- tam-202243010 Social Clubs
- tam-202242022 Social Clubs
- tam-202242019 Social Clubs
- tam-202229036 Material Participation Defined