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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 19801 - 19825 of 76797
Buscar ayuda| Número | UILC | Asunto | Fecha de publicación |
|---|---|---|---|
| 201544005 | 2038.00-00 | Revocable Transfers (Included v. Not Included in Gross Estate) | 10/30/2015 |
| 201544005 | 2501.01-00 | Gift v. Not a Gift | 10/30/2015 |
| 201544004 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/30/2015 |
| 201544003 | 2010.04-00 | Portability Election under � 2010(c)(5)(A) | 10/30/2015 |
| 201544003 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/30/2015 |
| 201544002 | 1014.00-00 | Basis of Property Acquired From a Decedent | 10/30/2015 |
| 201544002 | 672.05-01 | Exceptions to General Rule | 10/30/2015 |
| 201544001 | 2010.04-00 | Portability Election under � 2010(c)(5)(A) | 10/30/2015 |
| 201544001 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/30/2015 |
| 201544000 | 6110.00-00 | Index for Public Inspection of Written Determination | 10/30/2015 |
| 201543022 | 402.08-00 | Rollover Contributions | 10/23/2015 |
| 201543021 | 408.03-00 | Rollover Contributions | 10/23/2015 |
| 201543020 | 4945.04-04 | Grants to Individuals | 10/23/2015 |
| 201543019 | 501.03-30 | Organizational and Operational Tests | 10/23/2015 |
| 201543018 | 6231.07-00 | Tax Matters Partner | 10/23/2015 |
| 201543017 | 513.00-00 | Unrelated v. Not Unrelated Trade or Business | 10/23/2015 |
| 201543016 | 6663.00-00 | Fraud Penalty | 10/23/2015 |
| 201543016 | 6664.01-00 | Definition of Underpayment | 10/23/2015 |
| 201543015 | 6501.04-14 | S Corporation and Shareholder Returns | 10/23/2015 |
| 201543015 | 6501.07-00 | Omission of Income (25% Rule)--Exception to Period of Limitations | 10/23/2015 |
| 201543015 | 6501.07-13 | Determination of Percentage of Omission | 10/23/2015 |
| 201543014 | 197.00-00 | Amortization of Goodwill & Certain Other Intangibles | 10/23/2015 |
| 201543014 | 263.13-00 | Acquisition of Property, Intangibles | 10/23/2015 |
| 201543013 | 162.01-08 | Reasonable Expectation of Profit v. No Reasonable Expectation | 10/23/2015 |
| 201543013 | 162.24-12 | Lobbying Activities | 10/23/2015 |
