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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 12226 - 12250 of 76797
Помощь по поиску| Номер | UILC | Тема | Дата публикации |
|---|---|---|---|
| 201925006 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 06/21/2019 |
| 201925006 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 06/21/2019 |
| 201925005 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 06/21/2019 |
| 201925005 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 06/21/2019 |
| 201925005 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 06/21/2019 |
| 201925005 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 06/21/2019 |
| 201925004 | 355.01-00 | Spin-Off | 06/21/2019 |
| 201925004 | 361.00-00 | Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) | 06/21/2019 |
| 201925004 | 361.02-00 | Distributions | 06/21/2019 |
| 201925004 | 361.02-02 | Certain Transfers to Creditors | 06/21/2019 |
| 201925004 | 368.04-00 | Assets for Control of Transferee (Type "D") | 06/21/2019 |
| 201925003 | 1361.05-00 | Qualified Subchapter S Subsidiary | 06/21/2019 |
| 201925003 | 1362.00-00 | Election by Small Business Corporation | 06/21/2019 |
| 201925003 | 1362.04-00 | Inadvertent Terminations | 06/21/2019 |
| 201925003 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 06/21/2019 |
| 201925002 | 1295.02-02 | Retroactive Elections | 06/21/2019 |
| 201925001 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 06/21/2019 |
| 201925000 | 6110.00-00 | Index for Public Inspection of Written Determination | 06/21/2019 |
| 201924021 | 430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 06/14/2019 |
| 201924020 | 430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 06/14/2019 |
| 201924019 | 501.06-01 | Performance of Particular Services for Members | 06/14/2019 |
| 201924018 | 501.03-05 | Corporations | 06/14/2019 |
| 201924017 | 1033.00-00 | Involuntary Conversion | 06/14/2019 |
| 201924017 | 1033.01-00 | General Rule | 06/14/2019 |
| 201924017 | 1033.02-00 | Definition of Involuntary Conversion Events | 06/14/2019 |
