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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 68826 - 68850 of 77055
Buscar ayuda| Número | UILC | Asunto | Fecha de publicación |
|---|---|---|---|
| 200048012 | 446.04-18 | Change in Method of Accounting for Amortizable Section 197 Intangible | 12/01/2000 |
| 200048012 | 481.00-00 | Adjustments Required by Changes in Method of Accounting | 12/01/2000 |
| 200048011 | 1442.00-00 | Withholding of Tax on Foreign Corporations (Required v. Not Required) | 12/01/2000 |
| 200048010 | 1362.01-03 | Late Elections | 12/01/2000 |
| 200048009 | 338.05-00 | Elective Recognition of Gain or Loss by Target Corporation - Together with Nonrecognition of Gain or Loss on Stock Sold by Selling Consolidated Group | 12/01/2000 |
| 200048008 | 355.01-00 | Spin-Off | 12/01/2000 |
| 200048008 | 368.04-00 | Assets for Control of Transferee (Type "D") | 12/01/2000 |
| 200048007 | 355.01-00 | Spin-Off | 12/01/2000 |
| 200048007 | 368.04-00 | Assets for Control of Transferee (Type "D") | 12/01/2000 |
| 200048006 | 338.05-00 | Elective Recognition of Gain or Loss by Target Corporation - Together with Nonrecognition of Gain or Loss on Stock Sold by Selling Consolidated Group | 12/01/2000 |
| 200048005 | 1504.00-00 | Definitions | 12/01/2000 |
| 200048003 | 9999.00-00 | Miscellaneous Issues | 12/01/2000 |
| 200048002 | 165.13-00 | Abandonment Losses | 12/01/2000 |
| 200048002 | 451.13-00 | Prepaid and Advance Income | 12/01/2000 |
| 200048002 | 1060.00-00 | Special Allocation Rules for Certain Asset Acquisitions | 12/01/2000 |
| 200048001 | 446.00-00 | General Rule for Methods of Accounting (Permissible v. Not Permissible) | 12/01/2000 |
| 200047051 | 401.00-00 | Qualified Pension, Profit-Sharing, and Stock Bonus Plan | 11/24/2000 |
| 200047050 | 414.08-00 | Church Plan | 11/24/2000 |
| 200047049 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 11/24/2000 |
| 200047049 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 11/24/2000 |
| 200047049 | 513.00-00 | Unrelated v. Not Unrelated Trade or Business | 11/24/2000 |
| 200047048 | 509.01-02 | Support | 11/24/2000 |
| 200047048 | 6652.03-01 | Returns by Exempt Organizations | 11/24/2000 |
| 200047048 | 7805.00-00 | Rules and Regulations | 11/24/2000 |
| 200047047 | 6103.04-00 | Disclosure to States for State Tax Administration | 11/24/2000 |
