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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 65576 - 65600 of 76797
Buscar ayuda| Número | UILC | Asunto | Fecha de publicación |
|---|---|---|---|
| 200130019 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 07/27/2001 |
| 200130018 | 1361.00-00 | Definitions | 07/27/2001 |
| 200130018 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/27/2001 |
| 200130017 | 1362.00-00 | Election by Small Business Corporation | 07/27/2001 |
| 200130016 | 1362.04-00 | Inadvertent Terminations | 07/27/2001 |
| 200130015 | 451.14-00 | Constructive Receipt | 07/27/2001 |
| 200130014 | 4982.00-00 | Excise Tax on Undistributed Income of Regulated Investment Companies | 07/27/2001 |
| 200130013 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 07/27/2001 |
| 200130012 | 1502.77-00 | Common Parent Agent for Subsidiaries | 07/27/2001 |
| 200130012 | 1502.77-01 | Alternative Agents of the Group | 07/27/2001 |
| 200130012 | 6402.00-00 | Authority to Make Credits or Refunds | 07/27/2001 |
| 200130011 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/27/2001 |
| 200130011 | 382.00-00 | Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes | 07/27/2001 |
| 200130010 | 263.21-00 | Interest and Carrying Costs - Straddles | 07/27/2001 |
| 200130010 | 385.03-00 | New Financial Products | 07/27/2001 |
| 200130010 | 385.03-02 | Debt v. Equity Issues | 07/27/2001 |
| 200130010 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 07/27/2001 |
| 200130010 | 1092.00-00 | Straddles | 07/27/2001 |
| 200130009 | 61.03-00 | Loan or Mortgage v. Sale | 07/27/2001 |
| 200130009 | 1001.02-00 | Amount Realized | 07/27/2001 |
| 200130009 | 1286.00-00 | Tax Treatment of Stripped Bonds | 07/27/2001 |
| 200130008 | 83.00-00 | Property Transferred in Connection With Performance of Services | 07/27/2001 |
| 200130008 | 451.14-00 | Constructive Receipt | 07/27/2001 |
| 200130008 | 1361.01-04 | More than One Class of Stock | 07/27/2001 |
| 200130007 | 952.05-00 | Earnings and Profits Limitations | 07/27/2001 |
