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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 62276 - 62300 of 76797
Buscar ayuda| Número | UILC | Asunto | Fecha de publicación |
|---|---|---|---|
| 200225008 | 49.05-06 | Self-Constructed Property Rule | 06/21/2002 |
| 200225007 | 49.00-00 | At-Risk Rules | 06/21/2002 |
| 200225006 | 446.00-00 | General Rule for Methods of Accounting (Permissible v. Not Permissible) | 06/21/2002 |
| 200225006 | 451.00-00 | General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) | 06/21/2002 |
| 200225006 | 461.00-00 | General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) | 06/21/2002 |
| 200225005 | 355.01-00 | Spin-Off | 06/21/2002 |
| 200225005 | 368.04-00 | Assets for Control of Transferee (Type "D") | 06/21/2002 |
| 200225004 | 6213.07-01 | Mathematical or Clerical Errors | 06/21/2002 |
| 200225003 | 09.08.04-00 | BCC: Automatic stay: Creation etc of liens vs debtor/estate | 06/21/2002 |
| 200225002 | 6402.01-00 | Credit of Overpayment Against Any Tax Liability | 06/21/2002 |
| 200225001 | 6611.00-00 | Interest on Overpayments (Interest v. No Interest) | 06/21/2002 |
| 200224035 | 4940.00-00 | Excise Tax on Net Investment Income (Applicable v. Not Applicable) | 06/14/2002 |
| 200224035 | 4942.00-00 | Taxes on Failure to Distribute Income | 06/14/2002 |
| 200224035 | 4947.02-01 | Exclusions Involving Status of Income Interests | 06/14/2002 |
| 200224034 | 414.09-00 | Certain Employee Contributions | 06/14/2002 |
| 200224033 | 4941.04-00 | Definition of Self-Dealing | 06/14/2002 |
| 200224032 | 4942.03-07 | Set-Asides | 06/14/2002 |
| 200224031 | 4942.03-07 | Set-Asides | 06/14/2002 |
| 200224030 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 06/14/2002 |
| 200224029 | 42.04-07 | Waiver for Certain Federally-Assisted Existing Buildings | 06/14/2002 |
| 200224028 | 1362.01-03 | Late Elections | 06/14/2002 |
| 200224027 | 1362.01-03 | Late Elections | 06/14/2002 |
| 200224026 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 06/14/2002 |
| 200224025 | 4371.00-00 | Foreign Insurers Policies Tax (Taxable v. Not Taxable) | 06/14/2002 |
| 200224025 | 9114.03-38 | Switzerland | 06/14/2002 |
