Partnertax.ai Start free trial

IRS WD 202129016

"Exclusively" Test

Official textIRS Written Determinations (PLR · TAM · CCA)irs.gov
Summarize

Source: view the official PDF

The source document contains 7 figures (charts or worksheet graphics) not reproduced in this text version. See the official PDF above.

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.

Nearby sections (25 sections)
  1. plr-202130011 · Reg. 301.7701-3 Classification of Certain Business…
  2. plr-202130010 · Reg. 301.7701-3 Classification of Certain Business…
  3. plr-202130009 · Section 754; Manner of Electing Optional Adjustment to…
  4. plr-202130008 · Section 754; Manner of Electing Optional Adjustment to…
  5. plr-202130007 · Section 754; Manner of Electing Optional Adjustment to…
  6. plr-202130006 · Section 754; Manner of Electing Optional Adjustment to…
  7. plr-202130005 · Public Utility Property
  8. plr-202130004 · Reg. 301.7701-3 Classification of Certain Business…
  9. plr-202130003 · Reg. 301.7701-3 Classification of Certain Business…
  10. plr-202130002 · Reg. 301.7701-3 Classification of Certain Business…
  11. plr-202130001 · Extension of Time for Making Certain Elections
  12. cca-202130014 · Conservation Purpose
  13. wd-202129016 · "Exclusively" Test
  14. plr-202129015 · Organizational and Operational Tests
  15. plr-202129005 · Extension of Time for Making Certain Elections
  16. plr-202129004 · Section 754; Manner of Electing Optional Adjustment to…
  17. plr-202129003 · Section 754; Manner of Electing Optional Adjustment to…
  18. plr-202129002 · Extension of Time for Making Certain Elections
  19. plr-202129001 · Capital Expenditures (Deductible v. Not Deductible)
  20. cca-202129014 · Fines, Penalties and Other Amounts
  21. cca-202129013 · Default of Purchaser
  22. cca-202129012 · Determination of Imputed Underpayments - BBA
  23. cca-202129011 · Special Exceptions for Certain Summonses
  24. cca-202129010 · Control of Corporations
  25. cca-202129009 · Substantial and Gross Valuation Misstatements…
Full table of contents →