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 76 - 100 of 76996
도움말 찾기| 숫자 | UILC | 주제 | 출시일 |
|---|---|---|---|
| 199902002 | 404.00-00 | Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) | 01/15/1999 |
| 199902002 | 451.14-00 | Constructive Receipt | 01/15/1999 |
| 199902002 | 671.02-00 | Persons Treated as Grantors | 01/15/1999 |
| 199902002 | 677.00-00 | Income for Benefit of Grantor | 01/15/1999 |
| 199902003 | 1362.00-00 | Election by Small Business Corporation | 01/15/1999 |
| 199902004 | 368.06-00 | Change in Identity, etc. (Type "F") | 01/15/1999 |
| 199902005 | 355.01-00 | Spin-Off | 01/15/1999 |
| 199902005 | 368.04-00 | Assets for Control of Transferee (Type "D") | 01/15/1999 |
| 199902006 | 1362.00-00 | Election by Small Business Corporation | 01/15/1999 |
| 199902007 | 174.05-01 | From Current Deduction to Amortization | 01/15/1999 |
| 199902008 | 704.01-02 | Economic Effect | 01/15/1999 |
| 199902008 | 704.01-04 | Section 704(c) Considerations | 01/15/1999 |
| 199902008 | 721.00-00 | Nonrecognition of Gain or Loss on Contributions | 01/15/1999 |
| 199902008 | 851.00-00 | Definition of Regulated Investment Company | 01/15/1999 |
| 199902008 | 7704.01-00 | Meaning of | 01/15/1999 |
| 199902009 | 561.00-00 | Deduction v. Not a Deduction for Dividends Paid | 01/15/1999 |
| 199902009 | 562.02-00 | Distributions in Liquidation | 01/15/1999 |
| 199902009 | 852.01-00 | Investment Company Taxable Income | 01/15/1999 |
| 199902010 | 468A.04-02 | Revised Schedules | 01/15/1999 |
| 199902011 | 355.05-00 | Control | 01/15/1999 |
| 199902012 | 1362.00-00 | Election by Small Business Corporation | 01/15/1999 |
| 199902013 | 1502.20-00 | Loss Disallowance Rule | 01/15/1999 |
| 199902013 | 9100.21-00 | Section 6(c)(3) of PL 97-354; Qualified Oil Corporation | 01/15/1999 |
| 199902014 | 2056.07-00 | Qualified Terminable Interest Property | 01/15/1999 |
| 199902015 | 1362.00-00 | Election by Small Business Corporation | 01/15/1999 |
