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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 23051 - 23075 of 76797
Buscar ayuda| Número | UILC | Asunto | Fecha de publicación |
|---|---|---|---|
| 201438021 | 6501.04-00 | Adequacy of Return to Start Limitations Running (Sufficient v Insufficient) | 09/19/2014 |
| 201438020 | 9114.03-07 | China | 09/19/2014 |
| 201438019 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 09/19/2014 |
| 201438019 | 9100.22-00 | Other | 09/19/2014 |
| 201438018 | 338.01-02 | Time in which Election must be made | 09/19/2014 |
| 201438018 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 09/19/2014 |
| 201438017 | 7701.00-00 | Definitions | 09/19/2014 |
| 201438017 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/19/2014 |
| 201438016 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 09/19/2014 |
| 201438016 | 2601.00-00 | Tax On Generation Skipping Transfers | 09/19/2014 |
| 201438015 | 1362.04-00 | Inadvertent Terminations | 09/19/2014 |
| 201438014 | 642.03-02 | Pursuant to Governing Instrument | 09/19/2014 |
| 201438014 | 691.01-00 | Includibility of Item as Income in Respect of Decedent Generally | 09/19/2014 |
| 201438013 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 09/19/2014 |
| 201438013 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 09/19/2014 |
| 201438012 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 09/19/2014 |
| 201438012 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 09/19/2014 |
| 201438011 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 09/19/2014 |
| 201438011 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 09/19/2014 |
| 201438010 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 09/19/2014 |
| 201438010 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 09/19/2014 |
| 201438009 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 09/19/2014 |
| 201438009 | 355.01-00 | Spin-Off | 09/19/2014 |
| 201438009 | 368.01-00 | Statutory Merger or Consolidation (Type "A") | 09/19/2014 |
| 201438009 | 368.04-00 | Assets for Control of Transferee (Type "D") | 09/19/2014 |
