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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 19726 - 19750 of 76797
Buscar ayuda| Número | UILC | Asunto | Fecha de publicación |
|---|---|---|---|
| 201545018 | 199.00-00 | Income Attributable to Domestic Production Activities (Domestic Production Deduction) | 11/06/2015 |
| 201545018 | 199.03-00 | Domestic Production Gross Receipts (DPGR) | 11/06/2015 |
| 201545018 | 199.03-02 | Definition of By The Taxpayer | 11/06/2015 |
| 201545017 | 6511.09-00 | Timeliness of Claim | 11/06/2015 |
| 201545016 | 6212.03-00 | Necessity for Notice of Deficiency | 11/06/2015 |
| 201545016 | 6501.04-00 | Adequacy of Return to Start Limitations Running (Sufficient v Insufficient) | 11/06/2015 |
| 201545016 | 6651.22-00 | Increase in Penalty for Fraudulent Failure to File | 11/06/2015 |
| 201545016 | 6663.00-00 | Fraud Penalty | 11/06/2015 |
| 201545016 | 6664.01-00 | Definition of Underpayment | 11/06/2015 |
| 201545015 | 1361.01-03 | Non-Resident Alien as Shareholder | 11/06/2015 |
| 201545015 | 1361.03-02 | Qualified Subchapter S Trusts | 11/06/2015 |
| 201545015 | 1361.03-03 | Electing Small Business Trusts | 11/06/2015 |
| 201545015 | 1362.04-00 | Inadvertent Terminations | 11/06/2015 |
| 201545014 | 382.02-05 | Closing of the Books | 11/06/2015 |
| 201545014 | 9100.22-00 | Other | 11/06/2015 |
| 201545013 | 362.01-00 | Property Acquired in Reorganizations and Transfers by Controlling Stockholders | 11/06/2015 |
| 201545013 | 9100.22-00 | Other | 11/06/2015 |
| 201545012 | 1362.04-00 | Inadvertent Terminations | 11/06/2015 |
| 201545011 | 7701.01-00 | Associations v. Corporations | 11/06/2015 |
| 201545011 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 11/06/2015 |
| 201545010 | 457.00-00 | Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations | 11/06/2015 |
| 201545009 | 7701.01-00 | Associations v. Corporations | 11/06/2015 |
| 201545009 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 11/06/2015 |
| 201545008 | 7701.01-00 | Associations v. Corporations | 11/06/2015 |
| 201545008 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 11/06/2015 |
