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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 24351 - 24375 of 76797
Buscar ayuda| Número | UILC | Asunto | Fecha de publicación |
|---|---|---|---|
| 201418007 | 1223.00-00 | Holding Period of Capital Assets | 05/02/2014 |
| 201418007 | 2036.00-00 | Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | 05/02/2014 |
| 201418007 | 2037.00-00 | Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) | 05/02/2014 |
| 201418007 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 05/02/2014 |
| 201418007 | 2601.00-00 | Tax On Generation Skipping Transfers | 05/02/2014 |
| 201418006 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/02/2014 |
| 201418006 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 05/02/2014 |
| 201418005 | 2601.03-08 | Constructive Additions | 05/02/2014 |
| 201418004 | 1362.04-00 | Inadvertent Terminations | 05/02/2014 |
| 201418003 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 05/02/2014 |
| 201418003 | 2642.00-00 | Inclusion Ratio | 05/02/2014 |
| 201418003 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/02/2014 |
| 201418002 | 1022.00-00 | Basis Rules Applicable to the Estates of Decedents Dying in 2010 | 05/02/2014 |
| 201418002 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/02/2014 |
| 201418001 | 2601.00-00 | Tax On Generation Skipping Transfers | 05/02/2014 |
| 201418001 | 2642.00-00 | Inclusion Ratio | 05/02/2014 |
| 201417028 | 408.03-00 | Rollover Contributions | 04/25/2014 |
| 201417027 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/25/2014 |
| 201417026 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 04/25/2014 |
| 201417025 | 401.29-00 | Cash or Deferred Arrangements | 04/25/2014 |
| 201417025 | 402.01-00 | Exempt Trust | 04/25/2014 |
| 201417025 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 04/25/2014 |
| 201417025 | 72.20-00 | Tax on Early Distributions from Qualified Retirement Plans | 04/25/2014 |
| 201417025 | 414.09-00 | Certain Employee Contributions | 04/25/2014 |
| 201417024 | 501.03-30 | Organizational and Operational Tests | 04/25/2014 |
