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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Отображаются 101 - 125 of 77055
Помощь по поиску| Номер | UILC | Тема | Дата публикации |
|---|---|---|---|
| 199902011 | 355.05-00 | Control | 01/15/1999 |
| 199902007 | 174.05-01 | From Current Deduction to Amortization | 01/15/1999 |
| 199902001 | 302.04-00 | Redemption from Noncorporate Shareholder in Partial Liquidation | 01/15/1999 |
| 199903018 | 1362.04-00 | Inadvertent Terminations | 01/22/1999 |
| 199903014 | 355.01-01 | Split-Off | 01/22/1999 |
| 199903042 | 355.01-01 | Split-Off | 01/22/1999 |
| 199903014 | 368.04-00 | Assets for Control of Transferee (Type "D") | 01/22/1999 |
| 199903042 | 368.04-00 | Assets for Control of Transferee (Type "D") | 01/22/1999 |
| 199903020 | 101.01-02 | Transfer for Consideration | 01/22/1999 |
| 199903008 | 1362.00-00 | Election by Small Business Corporation | 01/22/1999 |
| 199903025 | 2511.06-01 | Limited By Ascertainable Standard | 01/22/1999 |
| 199903019 | 2518.00-00 | Disclaimers | 01/22/1999 |
| 199903036 | 83.08-00 | Deduction by Employer | 01/22/1999 |
| 199903025 | 2036.02-02 | Power in Decedent as Trustee | 01/22/1999 |
| 199903025 | 2036.08-03 | Stock Transferred--Rights Retained | 01/22/1999 |
| 199903019 | 2055.00-00 | Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) | 01/22/1999 |
| 199903036 | 404.10-00 | Deferred Compensation | 01/22/1999 |
| 199903036 | 1032.00-00 | Exchange of Stock for Property (Recognition v. Nonrecognition) | 01/22/1999 |
| 199903050 | 401.00-00 | Qualified Pension, Profit-Sharing, and Stock Bonus Plan | 01/22/1999 |
| 199903043 | 1362.00-00 | Election by Small Business Corporation | 01/22/1999 |
| 199903024 | 831.03-00 | Whether Company Qualifies as Insurance Company | 01/22/1999 |
| 199903028 | 4371.00-00 | Foreign Insurers Policies Tax (Taxable v. Not Taxable) | 01/22/1999 |
| 199903024 | 832.00-00 | Insurance Company Taxable Income | 01/22/1999 |
| 199903013 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 01/22/1999 |
| 199903003 | 1362.00-00 | Election by Small Business Corporation | 01/22/1999 |
