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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전시 101 - 125 of 77055
도움말 찾기| 숫자 | UILC | 주제 | 출시일 |
|---|---|---|---|
| 199902008 | 851.00-00 | Definition of Regulated Investment Company | 01/15/1999 |
| 199902008 | 7704.01-00 | Meaning of | 01/15/1999 |
| 199902007 | 174.05-01 | From Current Deduction to Amortization | 01/15/1999 |
| 199903013 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 01/22/1999 |
| 199903003 | 1362.00-00 | Election by Small Business Corporation | 01/22/1999 |
| 199903013 | 751.00-00 | Unrealized Receivables and Inventory Items | 01/22/1999 |
| 199903018 | 1362.04-00 | Inadvertent Terminations | 01/22/1999 |
| 199903040 | 2503.00-00 | Taxable Gifts (Annual Exclusion Allowed v. Not Allowed) | 01/22/1999 |
| 199903052 | 414.07-00 | Governmental Plan | 01/22/1999 |
| 199903030 | 162.26-00 | Capital v. Expense | 01/22/1999 |
| 199903040 | 2513.00-00 | Gifts by Husband or Wife to Third Party (Gift Splitting) (Allowed v. Not Allowed) | 01/22/1999 |
| 199903040 | 2523.00-00 | Gift to Spouse (Marital Deduction Allowed v. Not Allowed) | 01/22/1999 |
| 199903025 | 2511.06-01 | Limited By Ascertainable Standard | 01/22/1999 |
| 199903019 | 2518.00-00 | Disclaimers | 01/22/1999 |
| 199903036 | 83.08-00 | Deduction by Employer | 01/22/1999 |
| 199903025 | 2036.02-02 | Power in Decedent as Trustee | 01/22/1999 |
| 199903025 | 2036.08-03 | Stock Transferred--Rights Retained | 01/22/1999 |
| 199903019 | 2055.00-00 | Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) | 01/22/1999 |
| 199903036 | 404.10-00 | Deferred Compensation | 01/22/1999 |
| 199903036 | 1032.00-00 | Exchange of Stock for Property (Recognition v. Nonrecognition) | 01/22/1999 |
| 199903050 | 401.00-00 | Qualified Pension, Profit-Sharing, and Stock Bonus Plan | 01/22/1999 |
| 199903033 | 9100.10-01 | Accounting Methods | 01/22/1999 |
| 199903047 | 9100.09-00 | Section 442; Accounting Periods | 01/22/1999 |
| 199903015 | 2055.00-00 | Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) | 01/22/1999 |
| 199903032 | 457.00-00 | Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations | 01/22/1999 |
