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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 28301 - 28325 of 76702
Buscar ayuda| Número | UILC | Asunto | Fecha de publicación |
|---|---|---|---|
| 201238010 | 468A.01-00 | In General | 09/21/2012 |
| 201238009 | 856.00-00 | Definition of Real Estate Investment Trust | 09/21/2012 |
| 201238009 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/21/2012 |
| 201238008 | 1362.04-00 | Inadvertent Terminations | 09/21/2012 |
| 201238008 | 1362.01-03 | Late Elections | 09/21/2012 |
| 201238007 | 1362.01-00 | Eligible v. Ineligible | 09/21/2012 |
| 201238007 | 1362.01-03 | Late Elections | 09/21/2012 |
| 201238007 | 1362.04-00 | Inadvertent Terminations | 09/21/2012 |
| 201238006 | 1362.00-00 | Election by Small Business Corporation | 09/21/2012 |
| 201238006 | 1362.01-00 | Eligible v. Ineligible | 09/21/2012 |
| 201238006 | 1362.01-03 | Late Elections | 09/21/2012 |
| 201238005 | 9100.22-00 | Other | 09/21/2012 |
| 201238005 | 9114.03-06 | Canada | 09/21/2012 |
| 201238004 | 61.00-00 | Gross Income v. Not Gross Income | 09/21/2012 |
| 201238004 | 643.00-00 | Definitions Applicable to Subparts A, B, C, and D | 09/21/2012 |
| 201238004 | 661.00-00 | Deduction for Estates and Trusts Accumulating Income or Distributing Corpus | 09/21/2012 |
| 201238004 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 09/21/2012 |
| 201238004 | 1015.00-00 | Basis of Property Acquired by Gift or Transfer in Trust | 09/21/2012 |
| 201238004 | 2033.00-00 | Property in Which Decedent Had an Interest | 09/21/2012 |
| 201238004 | 2035.00-00 | Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death | 09/21/2012 |
| 201238004 | 2036.00-00 | Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | 09/21/2012 |
| 201238004 | 2037.00-00 | Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) | 09/21/2012 |
| 201238004 | 2038.00-00 | Revocable Transfers (Included v. Not Included in Gross Estate) | 09/21/2012 |
| 201238004 | 2601.04-01 | Wills or Revocable Trusts Executed Before October 22, 1986 | 09/21/2012 |
| 201238003 | 7701.00-00 | Definitions | 09/21/2012 |
