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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 48076 - 48100 of 76797
도움말 찾기| 숫자 | UILC | 주제 | 출시일 |
|---|---|---|---|
| 200701022 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/05/2007 |
| 200701022 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/05/2007 |
| 200701022 | 1362.01-03 | Late Elections | 01/05/2007 |
| 200701021 | 1362.04-00 | Inadvertent Terminations | 01/05/2007 |
| 200701020 | 851.02-00 | Gross Income Requirement | 01/05/2007 |
| 200701019 | 332.00-00 | Complete Liquidation of Subsidiaries | 01/05/2007 |
| 200701019 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 01/05/2007 |
| 200701018 | 332.00-00 | Complete Liquidation of Subsidiaries | 01/05/2007 |
| 200701017 | 368.06-00 | Change in Identity, etc. (Type "F") | 01/05/2007 |
| 200701017 | 1361.05-00 | Qualified Subchapter S Subsidiary | 01/05/2007 |
| 200701017 | 1363.00-00 | Effect of Election on Corporation | 01/05/2007 |
| 200701017 | 1374.00-00 | Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) | 01/05/2007 |
| 200701016 | 61.00-00 | Gross Income v. Not Gross Income | 01/05/2007 |
| 200701016 | 817.04-00 | Variable Contract Defined | 01/05/2007 |
| 200701015 | 1362.01-03 | Late Elections | 01/05/2007 |
| 200701014 | 835.00-00 | Election By Reciprocal | 01/05/2007 |
| 200701013 | 355.01-00 | Spin-Off | 01/05/2007 |
| 200701012 | 163.03-03 | Investment Income and Expenses | 01/05/2007 |
| 200701012 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/05/2007 |
| 200701011 | 7701.00-00 | Definitions | 01/05/2007 |
| 200701011 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/05/2007 |
| 200701010 | 355.01-00 | Spin-Off | 01/05/2007 |
| 200701010 | 355.09-00 | Distributions Within a Consolidated Group | 01/05/2007 |
| 200701010 | 361.02-02 | Certain Transfers to Creditors | 01/05/2007 |
| 200701010 | 1502.13-02 | Obligations of Members | 01/05/2007 |
