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 42701 - 42725 of 76888
도움말 찾기| 숫자 | UILC | 주제 | 출시일 |
|---|---|---|---|
| 200841023 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 10/10/2008 |
| 200841023 | 1015.00-00 | Basis of Property Acquired by Gift or Transfer in Trust | 10/10/2008 |
| 200841023 | 1223.00-00 | Holding Period of Capital Assets | 10/10/2008 |
| 200841023 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 10/10/2008 |
| 200841023 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 10/10/2008 |
| 200841022 | 121.00-00 | Exclusion of Gain from Sale of Principal Residence (Amended by P.L. 105-34, Section 312(a)) | 10/10/2008 |
| 200841021 | 355.01-01 | Split-Off | 10/10/2008 |
| 200841021 | 382.00-00 | Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes | 10/10/2008 |
| 200841020 | 355.01-00 | Spin-Off | 10/10/2008 |
| 200841019 | 115.00-00 | Income of States, Municipalities, etc. | 10/10/2008 |
| 200841018 | 115.00-00 | Income of States, Municipalities, etc. | 10/10/2008 |
| 200841017 | 7704.03-00 | Qualifying Income | 10/10/2008 |
| 200841016 | 9100.09-00 | Section 442; Accounting Periods | 10/10/2008 |
| 200841015 | 565.01-02 | Making and Filing Consents | 10/10/2008 |
| 200841015 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/10/2008 |
| 200841014 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 10/10/2008 |
| 200841014 | 7701.00-00 | Definitions | 10/10/2008 |
| 200841013 | 115.00-00 | Income of States, Municipalities, etc. | 10/10/2008 |
| 200841013 | 105.00-00 | Accident and Health Plans (Excluded v. Not Excluded) | 10/10/2008 |
| 200841013 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 10/10/2008 |
| 200841012 | 1362.01-03 | Late Elections | 10/10/2008 |
| 200841011 | 1362.04-00 | Inadvertent Terminations | 10/10/2008 |
| 200841010 | 7701.00-00 | Definitions | 10/10/2008 |
| 200841010 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 10/10/2008 |
| 200841009 | 7701.00-00 | Definitions | 10/10/2008 |
