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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 68176 - 68200 of 77055
Помощь по поиску| Номер | UILC | Тема | Дата публикации |
|---|---|---|---|
| 200104012 | 355.01-00 | Spin-Off | 01/26/2001 |
| 200104012 | 368.04-00 | Assets for Control of Transferee (Type "D") | 01/26/2001 |
| 200104011 | 461.00-00 | General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) | 01/26/2001 |
| 200104010 | 1362.02-03 | Passive Investment Income | 01/26/2001 |
| 200104009 | 1362.01-03 | Late Elections | 01/26/2001 |
| 200104008 | 2040.00-00 | Joint Interests (Included v. Not Included in Gross Estate) | 01/26/2001 |
| 200104008 | 2053.00-00 | Expenses, Indebtedness, and Taxes (Deductible v. Not Deductible) | 01/26/2001 |
| 200104008 | 2056.00-00 | Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) | 01/26/2001 |
| 200104007 | 41.01-00 | Alternative Incremental Credit | 01/26/2001 |
| 200104006 | 6501.05-00 | Fraud--Exception to Period of Limitations (See Also 6653.03-00) | 01/26/2001 |
| 200104006 | 6501.05-01 | Burden of Proof (Taxpayer v. Commissioner) | 01/26/2001 |
| 200104006 | 6501.05-07 | Intent v. No Intent to Defraud | 01/26/2001 |
| 200104006 | 6663.00-00 | Fraud Penalty | 01/26/2001 |
| 200104005 | 121.00-00 | Exclusion of Gain from Sale of Principal Residence (Amended by P.L. 105-34, Section 312(a)) | 01/26/2001 |
| 200104004 | 6501.00-00 | Limitations on Assessment and Collection (Barred v. Not Barred) | 01/26/2001 |
| 200104003 | 355.01-01 | Split-Off | 01/26/2001 |
| 200104002 | 20.02.03-00 | DAMAGES, SUITS FOR: Agst. U.S.: Unauthorized coll. (sec. 7433) | 01/26/2001 |
| 200104001 | 355.01-00 | Spin-Off | 01/26/2001 |
| 200104001 | 368.04-00 | Assets for Control of Transferee (Type "D") | 01/26/2001 |
| 200103085 | 507.00-00 | Termination of Private Foundation Status | 01/19/2001 |
| 200103085 | 501.03-02 | Foundations | 01/19/2001 |
| 200103085 | 509.03-00 | Continuation of Private Foundation Status | 01/19/2001 |
| 200103085 | 511.00-00 | Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) | 01/19/2001 |
| 200103085 | 4940.00-00 | Excise Tax on Net Investment Income (Applicable v. Not Applicable) | 01/19/2001 |
| 200103085 | 4941.04-00 | Definition of Self-Dealing | 01/19/2001 |
