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 60551 - 60575 of 76702
도움말 찾기| 숫자 | UILC | 주제 | 출시일 |
|---|---|---|---|
| 200247003 | 355.01-00 | Spin-Off | 11/22/2002 |
| 200247002 | 1374.00-00 | Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) | 11/22/2002 |
| 200247002 | 1502.00-00 | Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 11/22/2002 |
| 200247001 | 2031.00-00 | Definition | 11/22/2002 |
| 200247001 | 691.03-00 | Deduction for Estate Tax | 11/22/2002 |
| 200246037 | 403.00-00 | Taxation of Employee Annuities (Taxable v. Not Taxable) | 11/15/2002 |
| 200246036 | 4942.03-05 | Qualifying Distribution | 11/15/2002 |
| 200246036 | 4944.03-00 | Exception for Program-Related Investments | 11/15/2002 |
| 200246035 | 507.00-00 | Termination of Private Foundation Status | 11/15/2002 |
| 200246034 | 4971.02-00 | Additional Tax | 11/15/2002 |
| 200246033 | 4971.00-00 | Taxes on Failure to Meet Minimum Funding Standards | 11/15/2002 |
| 200246032 | 512.10-00 | Modifications | 11/15/2002 |
| 200246031 | 4942.03-02 | Distributable Amount | 11/15/2002 |
| 200246030 | 9999.98-00 | Not Able to Identify Under Present List | 11/15/2002 |
| 200246029 | 215.00-00 | Alimony, etc., Payments | 11/15/2002 |
| 200246029 | 71.00-00 | Alimony--Separate Maintenance Payments | 11/15/2002 |
| 200246028 | 9100.09-00 | Section 442; Accounting Periods | 11/15/2002 |
| 200246027 | 1042.00-00 | Sales of Stock to Employee Stock Ownership Plans or Certain Cooperatives | 11/15/2002 |
| 200246026 | 1362.04-00 | Inadvertent Terminations | 11/15/2002 |
| 200246025 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 11/15/2002 |
| 200246024 | 2057.00-00 | Bequests, Etc. to Certain Minor Children (Repealed 1981) | 11/15/2002 |
| 200246023 | 41.00-00 | Credit for Increasing Research Activities | 11/15/2002 |
| 200246022 | 817.04-00 | Variable Contract Defined | 11/15/2002 |
| 200246022 | 953.06-00 | Election by Foreign Insurance Company to be Treated as Domestic Corporation | 11/15/2002 |
| 200246021 | 338.60-00 | Adjusted Gross-Up Basis (AGUB) | 11/15/2002 |
