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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.
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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 44201 - 44225 of 76797
도움말 찾기| 숫자 | UILC | 주제 | 출시일 |
|---|---|---|---|
| 200815029 | 446.00-00 | General Rule for Methods of Accounting (Permissible v. Not Permissible) | 04/11/2008 |
| 200815029 | 451.13-00 | Prepaid and Advance Income | 04/11/2008 |
| 200815028 | 146.00-00 | Volume Cap | 04/11/2008 |
| 200815028 | 146.07-00 | Carryforward of Allocation | 04/11/2008 |
| 200815028 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/11/2008 |
| 200815028 | 9100.03-00 | Section 146; Volume Cap | 04/11/2008 |
| 200815027 | 1362.01-03 | Late Elections | 04/11/2008 |
| 200815026 | 856.00-00 | Definition of Real Estate Investment Trust | 04/11/2008 |
| 200815025 | 1362.00-00 | Election by Small Business Corporation | 04/11/2008 |
| 200815025 | 1362.01-00 | Eligible v. Ineligible | 04/11/2008 |
| 200815025 | 1362.01-03 | Late Elections | 04/11/2008 |
| 200815024 | 7701.00-00 | Definitions | 04/11/2008 |
| 200815024 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/11/2008 |
| 200815023 | 1362.01-03 | Late Elections | 04/11/2008 |
| 200815022 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 04/11/2008 |
| 200815022 | 115.00-00 | Income of States, Municipalities, etc. | 04/11/2008 |
| 200815021 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 04/11/2008 |
| 200815021 | 115.00-00 | Income of States, Municipalities, etc. | 04/11/2008 |
| 200815020 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 04/11/2008 |
| 200815020 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 04/11/2008 |
| 200815020 | 355.01-00 | Spin-Off | 04/11/2008 |
| 200815019 | 1362.02-03 | Passive Investment Income | 04/11/2008 |
| 200815018 | 7701.00-00 | Definitions | 04/11/2008 |
| 200815018 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 04/11/2008 |
| 200815017 | 1362.00-00 | Election by Small Business Corporation | 04/11/2008 |
