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 19951 - 19975 of 76964
Помощь по поиску| Номер | UILC | Тема | Дата публикации |
|---|---|---|---|
| 201544015 | 301.00-00 | Distributions of Property | 10/30/2015 |
| 201544015 | 305.00-00 | Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) | 10/30/2015 |
| 201544015 | 305.03-00 | Distributions in Lieu of Money | 10/30/2015 |
| 201544014 | 9100.04-00 | Section 168; MACRS | 10/30/2015 |
| 201544013 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/30/2015 |
| 201544012 | 1022.00-00 | Basis Rules Applicable to the Estates of Decedents Dying in 2010 | 10/30/2015 |
| 201544012 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/30/2015 |
| 201544011 | 9100.22-00 | Other | 10/30/2015 |
| 201544011 | 992.02-00 | Election | 10/30/2015 |
| 201544010 | 9100.22-00 | Other | 10/30/2015 |
| 201544010 | 992.02-00 | Election | 10/30/2015 |
| 201544009 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 10/30/2015 |
| 201544008 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 10/30/2015 |
| 201544007 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 10/30/2015 |
| 201544006 | 1361.01-02 | Shareholder Not an Individual or Permitted Trust or Estate | 10/30/2015 |
| 201544006 | 1362.04-00 | Inadvertent Terminations | 10/30/2015 |
| 201544005 | 2036.00-00 | Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | 10/30/2015 |
| 201544005 | 2038.00-00 | Revocable Transfers (Included v. Not Included in Gross Estate) | 10/30/2015 |
| 201544005 | 2501.01-00 | Gift v. Not a Gift | 10/30/2015 |
| 201544004 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/30/2015 |
| 201544003 | 2010.04-00 | Portability Election under � 2010(c)(5)(A) | 10/30/2015 |
| 201544003 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/30/2015 |
| 201544002 | 1014.00-00 | Basis of Property Acquired From a Decedent | 10/30/2015 |
| 201544002 | 672.05-01 | Exceptions to General Rule | 10/30/2015 |
| 201544001 | 2010.04-00 | Portability Election under � 2010(c)(5)(A) | 10/30/2015 |
