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 38976 - 39000 of 76797
도움말 찾기| 숫자 | UILC | 주제 | 출시일 |
|---|---|---|---|
| 200934013 | 311.00-00 | Taxability of Corporation on Distribution | 08/21/2009 |
| 200934013 | 311.02-00 | Distributions of Appreciated Property | 08/21/2009 |
| 200934013 | 721.00-00 | Nonrecognition of Gain or Loss on Contributions | 08/21/2009 |
| 200934012 | 403.04-00 | Annuities Purchased by Section 501(c)(3) Organizations or Public Schools | 08/21/2009 |
| 200934012 | 457.05-05 | Maximum Deferrals | 08/21/2009 |
| 200934012 | 457.06-02 | Coordination With Other Deferrals | 08/21/2009 |
| 200934011 | 457.05-00 | Eligible Deferred Compensation Plan Defined | 08/21/2009 |
| 200934011 | 457.12-02 | Custodial Accounts and Contracts | 08/21/2009 |
| 200934010 | 141.01-04 | Output Facilities | 08/21/2009 |
| 200934010 | 141.01-03 | 5 Percent Test | 08/21/2009 |
| 200934009 | 1362.01-03 | Late Elections | 08/21/2009 |
| 200934008 | 1362.04-00 | Inadvertent Terminations | 08/21/2009 |
| 200934007 | 1362.04-00 | Inadvertent Terminations | 08/21/2009 |
| 200934006 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 08/21/2009 |
| 200934005 | 9100.09-00 | Section 442; Accounting Periods | 08/21/2009 |
| 200934004 | 9100.09-00 | Section 442; Accounting Periods | 08/21/2009 |
| 200934003 | 1362.00-00 | Election by Small Business Corporation | 08/21/2009 |
| 200934002 | 382.12-06 | Fluctuation in Value | 08/21/2009 |
| 200934002 | 382.07-05 | Segregation Rules | 08/21/2009 |
| 200934002 | 382.12-03 | Constructive Ownership of Stock | 08/21/2009 |
| 200934002 | 382.12-14 | Insolvency Transactions | 08/21/2009 |
| 200934001 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 08/21/2009 |
| 200934001 | 1502.00-00 | Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 08/21/2009 |
| 200934001 | 1502.13-02 | Obligations of Members | 08/21/2009 |
| 200934001 | 1502.19-00 | Excess Losses | 08/21/2009 |
