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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 22001 - 22025 of 76797
Buscar ayuda| Número | UILC | Asunto | Fecha de publicación |
|---|---|---|---|
| 201504019 | 4945.04-04 | Grants to Individuals | 01/23/2015 |
| 201504018 | 4945.04-04 | Grants to Individuals | 01/23/2015 |
| 201504017 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 01/23/2015 |
| 201504017 | 501.32-01 | Distribution of Assets to Private Individuals | 01/23/2015 |
| 201504017 | 501.33-00 | Private v. Public Interest Served | 01/23/2015 |
| 201504016 | 9999.00-00 | Miscellaneous Issues | 01/23/2015 |
| 201504015 | 7605.01-00 | Restrictions on Examination of Taxpayer | 01/23/2015 |
| 201504014 | 6514.00-00 | Credits or Refunds After Period of Limitation (Erroneous v. Not Erroneous) | 01/23/2015 |
| 201504013 | 6662.00-00 | Accuracy-related penalty | 01/23/2015 |
| 201504012 | 6662.00-00 | Accuracy-related penalty | 01/23/2015 |
| 201504011 | 263A.00-00 | Capitalization and Inclusion in Inventory Costs of Certain Expenses | 01/23/2015 |
| 201504011 | 280E.00-00 | Expenditures In Connection With the Illegal Sale of Drugs | 01/23/2015 |
| 201504011 | 446.00-00 | General Rule for Methods of Accounting (Permissible v. Not Permissible) | 01/23/2015 |
| 201504011 | 446.01-00 | Clearly v. Not Clearly Reflecting Income | 01/23/2015 |
| 201504011 | 471.00-00 | General Rule for Inventories | 01/23/2015 |
| 201504011 | 61.00-00 | Gross Income v. Not Gross Income | 01/23/2015 |
| 201504010 | 469.14-00 | Real Property Business | 01/23/2015 |
| 201504009 | 1022.00-00 | Basis Rules Applicable to the Estates of Decedents Dying in 2010 | 01/23/2015 |
| 201504009 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/23/2015 |
| 201504008 | 953.00-00 | Insurance Income | 01/23/2015 |
| 201504008 | 954.02-00 | Foreign Personal Holding Company Income | 01/23/2015 |
| 201504007 | 1504.00-00 | Definitions | 01/23/2015 |
| 201504007 | 332.00-00 | Complete Liquidation of Subsidiaries | 01/23/2015 |
| 201504007 | 355.01-00 | Spin-Off | 01/23/2015 |
| 201504007 | 361.00-00 | Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) | 01/23/2015 |
