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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.
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 53401 - 53425 of 76797
Помощь по поиску| Номер | UILC | Тема | Дата публикации |
|---|---|---|---|
| 200516013 | 855.00-00 | Dividends Paid by Regulated Investment Company After Close of Taxable Year | 04/22/2005 |
| 200516013 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/22/2005 |
| 200516012 | 337.15-00 | Transitional Loss Limitation | 04/22/2005 |
| 200516012 | 9100.29-00 | Regulation Section 1.337(d); Loss on Stock of Subsidiary | 04/22/2005 |
| 200516011 | 118.00-00 | Contributions to the Capital of a Corporation | 04/22/2005 |
| 200516011 | 118.01-02 | Nonshareholder Contributions | 04/22/2005 |
| 200516011 | 118.01-03 | Section 362 Basis Rule | 04/22/2005 |
| 200516010 | 2642.00-00 | Inclusion Ratio | 04/22/2005 |
| 200516010 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/22/2005 |
| 200516009 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/22/2005 |
| 200516008 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/22/2005 |
| 200516007 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 04/22/2005 |
| 200516006 | 7701.02-00 | Partnerships v. Associations | 04/22/2005 |
| 200516006 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/22/2005 |
| 200516005 | 642.03-00 | Charitable Deduction | 04/22/2005 |
| 200516005 | 671.03-00 | Allocation of Income and Deductions | 04/22/2005 |
| 200516005 | 2522.02-04 | Guaranteed Annuity and Unitrust Interests | 04/22/2005 |
| 200516004 | 2511.05-01 | Retention of Power Where Consent of Others is Necessary | 04/22/2005 |
| 200516003 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/22/2005 |
| 200516002 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 04/22/2005 |
| 200516002 | 1015.00-00 | Basis of Property Acquired by Gift or Transfer in Trust | 04/22/2005 |
| 200516002 | 1223.00-00 | Holding Period of Capital Assets | 04/22/2005 |
| 200516002 | 1361.03-03 | Electing Small Business Trusts | 04/22/2005 |
| 200516002 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 04/22/2005 |
| 200516002 | 2601.00-00 | Tax On Generation Skipping Transfers | 04/22/2005 |
