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 62451 - 62475 of 76797
도움말 찾기| 숫자 | UILC | 주제 | 출시일 |
|---|---|---|---|
| 200223013 | 2033.00-00 | Property in Which Decedent Had an Interest | 06/07/2002 |
| 200223013 | 2055.00-00 | Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) | 06/07/2002 |
| 200223013 | 2056.00-00 | Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) | 06/07/2002 |
| 200223012 | 817.00-00 | Treatment of Variable Contracts | 06/07/2002 |
| 200223011 | 142.04-02 | 40/60 Test | 06/07/2002 |
| 200223010 | 1362.01-03 | Late Elections | 06/07/2002 |
| 200223009 | 9100.22-00 | Other | 06/07/2002 |
| 200223009 | 1445.07-00 | Special Rules For Distributions by Corporations, Partnerships, Trusts and Estates | 06/07/2002 |
| 200223008 | 4947.00-00 | Treatment of Certain Nonexempt Trusts as Charitable Foundations | 06/07/2002 |
| 200223007 | 355.01-01 | Split-Off | 06/07/2002 |
| 200223007 | 368.04-00 | Assets for Control of Transferee (Type "D") | 06/07/2002 |
| 200223006 | 1362.01-03 | Late Elections | 06/07/2002 |
| 200223005 | 472.01-00 | Election | 06/07/2002 |
| 200223005 | 9100.11-00 | Section 472; LIFO Election | 06/07/2002 |
| 200223004 | 1361.05-00 | Qualified Subchapter S Subsidiary | 06/07/2002 |
| 200223004 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/07/2002 |
| 200223003 | 1362.04-00 | Inadvertent Terminations | 06/07/2002 |
| 200223002 | 355.01-00 | Spin-Off | 06/07/2002 |
| 200223002 | 368.04-00 | Assets for Control of Transferee (Type "D") | 06/07/2002 |
| 200223001 | 6404.04-02 | Erroneous Refund Check | 06/07/2002 |
| 200222039 | 847.00-00 | Special Estimated Tax Payments | 05/31/2002 |
| 200222037 | 4941.04-00 | Definition of Self-Dealing | 05/31/2002 |
| 200222037 | 4945.04-00 | Definition of Taxable Expenditure | 05/31/2002 |
| 200222036 | 72.20-04 | Substantially Equal Payments | 05/31/2002 |
| 200222035 | 4980.00-00 | Tax on Reversion of Qualified Plan Assets to Employer | 05/31/2002 |
