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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 30701 - 30725 of 76702
Buscar ayuda| Número | UILC | Asunto | Fecha de publicación |
|---|---|---|---|
| 201147021 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 11/25/2011 |
| 201147020 | 385.03-00 | New Financial Products | 11/25/2011 |
| 201147019 | 337.16-00 | Loss Disallowance | 11/25/2011 |
| 201147019 | 9100.29-00 | Regulation Section 1.337(d); Loss on Stock of Subsidiary | 11/25/2011 |
| 201147018 | 355.01-01 | Split-Off | 11/25/2011 |
| 201147018 | 368.04-00 | Assets for Control of Transferee (Type "D") | 11/25/2011 |
| 201147017 | 1362.01-03 | Late Elections | 11/25/2011 |
| 201147016 | 1362.04-00 | Inadvertent Terminations | 11/25/2011 |
| 201147016 | 1361.03-02 | Qualified Subchapter S Trusts | 11/25/2011 |
| 201147015 | 856.00-00 | Definition of Real Estate Investment Trust | 11/25/2011 |
| 201147014 | 6041.00-00 | Information at Source | 11/25/2011 |
| 201147014 | 6041.03-00 | Fixed or Determinable Gains, Profits, or Income | 11/25/2011 |
| 201147013 | 1362.01-03 | Late Elections | 11/25/2011 |
| 201147012 | 1362.00-00 | Election by Small Business Corporation | 11/25/2011 |
| 201147012 | 1362.01-00 | Eligible v. Ineligible | 11/25/2011 |
| 201147012 | 1362.04-00 | Inadvertent Terminations | 11/25/2011 |
| 201147011 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/25/2011 |
| 201147011 | 1361.05-00 | Qualified Subchapter S Subsidiary | 11/25/2011 |
| 201147010 | 2601.03-01 | Irrevocable Trusts | 11/25/2011 |
| 201147010 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 11/25/2011 |
| 201147010 | 2036.00-00 | Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | 11/25/2011 |
| 201147010 | 2038.00-00 | Revocable Transfers (Included v. Not Included in Gross Estate) | 11/25/2011 |
| 201147009 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 11/25/2011 |
| 201147009 | 2652.00-00 | Other Definitions | 11/25/2011 |
| 201147009 | 2652.01-00 | Transferor Defined | 11/25/2011 |
