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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 20276 - 20300 of 76797
Buscar ayuda| Número | UILC | Asunto | Fecha de publicación |
|---|---|---|---|
| 201532025 | 167.22-01 | Normalization Rules | 08/07/2015 |
| 201532024 | 167.22-01 | Normalization Rules | 08/07/2015 |
| 201532023 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 08/07/2015 |
| 201532023 | 672.05-00 | Subpart E not to Result in Foreign Ownership | 08/07/2015 |
| 201532023 | 672.05-01 | Exceptions to General Rule | 08/07/2015 |
| 201532023 | 7701.03-00 | Association v. Trust | 08/07/2015 |
| 201532022 | 6050P.00-00 | Returns Relating to Cancellation of Indebtedness by Certain Financial Entities | 08/07/2015 |
| 201532021 | 1031.02-00 | Like Kind Property | 08/07/2015 |
| 201532020 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 08/07/2015 |
| 201532019 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 08/07/2015 |
| 201532018 | 167.22-01 | Normalization Rules | 08/07/2015 |
| 201532017 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 08/07/2015 |
| 201532017 | 2652.01-02 | Special Election for QTIP | 08/07/2015 |
| 201532017 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/07/2015 |
| 201532016 | 132.10-00 | Transit Passes / Van Pools | 08/07/2015 |
| 201532016 | 61.00-00 | Gross Income v. Not Gross Income | 08/07/2015 |
| 201532015 | 1362.04-00 | Inadvertent Terminations | 08/07/2015 |
| 201532014 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 08/07/2015 |
| 201532013 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 08/07/2015 |
| 201532013 | 2001.00-00 | Imposition and Rate of Tax | 08/07/2015 |
| 201532013 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 08/07/2015 |
| 201532013 | 2601.00-00 | Tax On Generation Skipping Transfers | 08/07/2015 |
| 201532013 | 643.00-00 | Definitions Applicable to Subparts A, B, C, and D | 08/07/2015 |
| 201532012 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 08/07/2015 |
| 201532012 | 2001.00-00 | Imposition and Rate of Tax | 08/07/2015 |
