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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 63801 - 63825 of 76797
Помощь по поиску| Номер | UILC | Тема | Дата публикации |
|---|---|---|---|
| 200205038 | 1362.01-03 | Late Elections | 02/01/2002 |
| 200205037 | 338.01-02 | Time in which Election must be made | 02/01/2002 |
| 200205037 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 02/01/2002 |
| 200205036 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/01/2002 |
| 200205036 | 1361.05-00 | Qualified Subchapter S Subsidiary | 02/01/2002 |
| 200205035 | 355.01-00 | Spin-Off | 02/01/2002 |
| 200205035 | 355.10-00 | Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled | 02/01/2002 |
| 200205034 | 355.01-01 | Split-Off | 02/01/2002 |
| 200205034 | 368.04-00 | Assets for Control of Transferee (Type "D") | 02/01/2002 |
| 200205033 | 2041.01-00 | Pre-1942 Powers | 02/01/2002 |
| 200205033 | 2514.01-00 | Power Created on or Before October 21, 1942 | 02/01/2002 |
| 200205032 | 1362.01-03 | Late Elections | 02/01/2002 |
| 200205031 | 385.00-00 | Treatment of Certain Interests in Corporations as Stock or Indebtedness | 02/01/2002 |
| 200205030 | 3231.01-00 | Employers v. Not Employers | 02/01/2002 |
| 200205029 | 1362.01-03 | Late Elections | 02/01/2002 |
| 200205028 | 1374.00-00 | Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) | 02/01/2002 |
| 200205027 | 2513.00-00 | Gifts by Husband or Wife to Third Party (Gift Splitting) (Allowed v. Not Allowed) | 02/01/2002 |
| 200205027 | 2513.03-00 | Joint and Several Liability | 02/01/2002 |
| 200205027 | 6501.05-00 | Fraud--Exception to Period of Limitations (See Also 6653.03-00) | 02/01/2002 |
| 200205027 | 6501.05-01 | Burden of Proof (Taxpayer v. Commissioner) | 02/01/2002 |
| 200205027 | 6501.05-07 | Intent v. No Intent to Defraud | 02/01/2002 |
| 200205026 | 1362.01-03 | Late Elections | 02/01/2002 |
| 200205025 | 754.02-00 | Timeliness of Election | 02/01/2002 |
| 200205025 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/01/2002 |
| 200205024 | 1362.04-00 | Inadvertent Terminations | 02/01/2002 |
