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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 24901 - 24925 of 76702
Buscar ayuda| Número | UILC | Asunto | Fecha de publicación |
|---|---|---|---|
| 201405014 | 263.00-00 | Capital Expenditures (Deductible v. Not Deductible) | 01/31/2014 |
| 201405013 | 6402.00-00 | Authority to Make Credits or Refunds | 01/31/2014 |
| 201405013 | 6601.01-00 | Interest on Deficiencies | 01/31/2014 |
| 201405012 | 884.08-10 | Complete Termination of a U. S. Business | 01/31/2014 |
| 201405011 | 7704.03-00 | Qualifying Income | 01/31/2014 |
| 201405010 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/31/2014 |
| 201405009 | 263.16-00 | Election to Deduct or Capitalize Certain Expenditures | 01/31/2014 |
| 201405009 | 267.07-01 | Controlled Group Defined | 01/31/2014 |
| 201405009 | 1563.00-00 | Definitions and Special Rules | 01/31/2014 |
| 201405008 | 83.02-03 | Election to Include in Gross Income in Year of Transfer; Time for Making Election | 01/31/2014 |
| 201405007 | 1362.00-00 | Election by Small Business Corporation | 01/31/2014 |
| 201405007 | 1362.04-00 | Inadvertent Terminations | 01/31/2014 |
| 201405006 | 9100.11-00 | Section 472; LIFO Election | 01/31/2014 |
| 201405005 | 302.00-00 | Distributions in Redemption of Stock | 01/31/2014 |
| 201405005 | 302.03-00 | Complete Termination of Interest | 01/31/2014 |
| 201405005 | 163.00-00 | Interest | 01/31/2014 |
| 201405005 | 163.01-00 | Installment Purchases | 01/31/2014 |
| 201405005 | 163.07-07 | S Corporations | 01/31/2014 |
| 201405005 | 311.00-00 | Taxability of Corporation on Distribution | 01/31/2014 |
| 201405005 | 311.01-00 | With Respect to its Stock | 01/31/2014 |
| 201405005 | 453.00-00 | Installment Method (Available v. Not Available) | 01/31/2014 |
| 201405005 | 453.10-01 | Installment Sale | 01/31/2014 |
| 201405005 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 01/31/2014 |
| 201405005 | 1361.04-00 | Straight Debt Safe Harbor | 01/31/2014 |
| 201405005 | 1361.00-00 | Definitions | 01/31/2014 |
