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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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전시 62301 - 62325 of 76797
도움말 찾기| 숫자 | UILC | 주제 | 출시일 |
|---|---|---|---|
| 200224024 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 06/14/2002 |
| 200224023 | 118.01-02 | Nonshareholder Contributions | 06/14/2002 |
| 200224022 | 6601.08-00 | Interest After Credit Election (May Dept. Stores) | 06/14/2002 |
| 200224021 | 1362.02-03 | Passive Investment Income | 06/14/2002 |
| 200224020 | 6402.00-00 | Authority to Make Credits or Refunds | 06/14/2002 |
| 200224020 | 6405.00-00 | Reports of Refunds and Credits | 06/14/2002 |
| 200224020 | 7101.00-00 | Form of Bonds | 06/14/2002 |
| 200224020 | 34.00-00 | Certain Users of Gasoline and Special Fuels | 06/14/2002 |
| 200224019 | 338.01-02 | Time in which Election must be made | 06/14/2002 |
| 200224019 | 9100.07-00 | Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 06/14/2002 |
| 200224018 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 06/14/2002 |
| 200224017 | 1381.00-00 | Organizations to Which Part Applies | 06/14/2002 |
| 200224016 | 2044.01-01 | Deduction Allowed with Respect to Transfer of Property to Decedent under Section 2056 or 2523 | 06/14/2002 |
| 200224016 | 2056.01-01 | Life Estate | 06/14/2002 |
| 200224016 | 2207A.02-00 | Recovery With Respect to Gift Tax | 06/14/2002 |
| 200224016 | 2519.00-00 | Disposition of Certain Life Estates | 06/14/2002 |
| 200224016 | 2702.00-00 | Special Valuation Rules for Transfers in Trust | 06/14/2002 |
| 200224015 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 06/14/2002 |
| 200224014 | 514.07-00 | Acquisition Indebtedness | 06/14/2002 |
| 200224013 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 06/14/2002 |
| 200224012 | 1362.01-03 | Late Elections | 06/14/2002 |
| 200224011 | 9214.00-00 | Leasing Shelter | 06/14/2002 |
| 200224011 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 06/14/2002 |
| 200224011 | 358.03-00 | Assumption of Liabilities | 06/14/2002 |
| 200224011 | 162.00-00 | Trade or Business (Deductible v. Not Deductible) | 06/14/2002 |
