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IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder.
View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.
IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.
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Mostrando 27326 - 27350 of 76702
Buscar ayuda| Número | UILC | Asunto | Fecha de publicación |
|---|---|---|---|
| 201307009 | 501.30-02 | Dealings With Controlling Interests | 02/15/2013 |
| 201307009 | 501.35-00 | "Exclusively" Test | 02/15/2013 |
| 201307008 | 170.19-00 | Other | 02/15/2013 |
| 201307007 | 6221.00-00 | Tax Treatment Determined At Partnership Level | 02/15/2013 |
| 201307006 | 6402.01-00 | Credit of Overpayment Against Any Tax Liability | 02/15/2013 |
| 201307005 | 61.00-00 | Gross Income v. Not Gross Income | 02/15/2013 |
| 201307004 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 02/15/2013 |
| 201307004 | 2642.00-00 | Inclusion Ratio | 02/15/2013 |
| 201307004 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/15/2013 |
| 201307003 | 9100.22-00 | Other | 02/15/2013 |
| 201307003 | 9114.03-06 | Canada | 02/15/2013 |
| 201307002 | 1362.01-03 | Late Elections | 02/15/2013 |
| 201307001 | 1502.00-00 | Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 02/15/2013 |
| 201307001 | 1502.75-00 | Filing Requirements | 02/15/2013 |
| 201306033 | 408.03-00 | Rollover Contributions | 02/08/2013 |
| 201306032 | 408.03-00 | Rollover Contributions | 02/08/2013 |
| 201306031 | 408.03-00 | Rollover Contributions | 02/08/2013 |
| 201306030 | 408.03-00 | Rollover Contributions | 02/08/2013 |
| 201306029 | 408.03-00 | Rollover Contributions | 02/08/2013 |
| 201306028 | 501.03-30 | Organizational and Operational Tests | 02/08/2013 |
| 201306027 | 501.07-00 | Social Clubs | 02/08/2013 |
| 201306027 | 501.07-03 | Leases or Sales of Club Property | 02/08/2013 |
| 201306027 | 501.07-06 | Payment of Benefits to Members | 02/08/2013 |
| 201306026 | 501.30-01 | Closely Controlled Organizations | 02/08/2013 |
| 201306026 | 501.35-00 | "Exclusively" Test | 02/08/2013 |
