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 59926 - 59950 of 76702
도움말 찾기| 숫자 | UILC | 주제 | 출시일 |
|---|---|---|---|
| 200303033 | 1362.04-00 | Inadvertent Terminations | 01/17/2003 |
| 200303032 | 1362.02-02 | Ceases to be Small Business Corporation | 01/17/2003 |
| 200303031 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/17/2003 |
| 200303031 | 1361.05-00 | Qualified Subchapter S Subsidiary | 01/17/2003 |
| 200303031 | 7701.00-00 | Definitions | 01/17/2003 |
| 200303030 | 2601.00-00 | Tax On Generation Skipping Transfers | 01/17/2003 |
| 200303029 | 3121.15-00 | Application of Hospital Insurance Tax to Federal, State, and Local Government | 01/17/2003 |
| 200303028 | 332.00-00 | Complete Liquidation of Subsidiaries | 01/17/2003 |
| 200303027 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 01/17/2003 |
| 200303027 | 1015.00-00 | Basis of Property Acquired by Gift or Transfer in Trust | 01/17/2003 |
| 200303027 | 1223.00-00 | Holding Period of Capital Assets | 01/17/2003 |
| 200303027 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 01/17/2003 |
| 200303027 | 2601.00-00 | Tax On Generation Skipping Transfers | 01/17/2003 |
| 200303026 | 1362.01-03 | Late Elections | 01/17/2003 |
| 200303025 | 115.02-00 | Separate Entity v. Integral Part | 01/17/2003 |
| 200303024 | 1291.06-02 | Deemed Dividend Election by Shareholder of Controlled Foreign Corporation | 01/17/2003 |
| 200303024 | 1295.02-02 | Retroactive Elections | 01/17/2003 |
| 200303023 | 1001.02-02 | Real Property Taxes Paid by the Purchaser | 01/17/2003 |
| 200303022 | 2632.01-00 | Time and Manner of Allocation | 01/17/2003 |
| 200303022 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/17/2003 |
| 200303021 | 985.00-00 | Functional Currency | 01/17/2003 |
| 200303020 | 2518.02-00 | Disclaimer of Less than an Entire Interest | 01/17/2003 |
| 200303019 | 7704.00-00 | Certain Publicly Traded Partnerships Treated as Corporations | 01/17/2003 |
| 200303018 | 7704.00-00 | Certain Publicly Traded Partnerships Treated as Corporations | 01/17/2003 |
| 200303017 | 7704.00-00 | Certain Publicly Traded Partnerships Treated as Corporations | 01/17/2003 |
