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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 53876 - 53900 of 76797
Помощь по поиску| Номер | UILC | Тема | Дата публикации |
|---|---|---|---|
| 200506014 | 4982.00-00 | Excise Tax on Undistributed Income of Regulated Investment Companies | 02/11/2005 |
| 200506014 | 4982.05-00 | Definitions and Special Rules | 02/11/2005 |
| 200506014 | 4982.05-01 | Capital Gain Net Income | 02/11/2005 |
| 200506013 | 1504.03-00 | Options, Warrants, Convertible Obligations | 02/11/2005 |
| 200506012 | 1362.01-03 | Late Elections | 02/11/2005 |
| 200506011 | 355.01-00 | Spin-Off | 02/11/2005 |
| 200506010 | 1362.01-03 | Late Elections | 02/11/2005 |
| 200506009 | 1235.00-00 | Sale or Exchange of Patents (Capital Transaction v. Not a Capital Transaction) | 02/11/2005 |
| 200506008 | 1235.00-00 | Sale or Exchange of Patents (Capital Transaction v. Not a Capital Transaction) | 02/11/2005 |
| 200506007 | 1362.00-00 | Election by Small Business Corporation | 02/11/2005 |
| 200506007 | 338.80-00 | Deemed Asset Sale and Liquidation in 338(h)(10) Election | 02/11/2005 |
| 200506006 | 7701.31-00 | Foreign Estate or Trust | 02/11/2005 |
| 200506006 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/11/2005 |
| 200506005 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/11/2005 |
| 200506004 | 115.00-00 | Income of States, Municipalities, etc. | 02/11/2005 |
| 200506003 | 2642.00-00 | Inclusion Ratio | 02/11/2005 |
| 200506003 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/11/2005 |
| 200506002 | 7701.00-00 | Definitions | 02/11/2005 |
| 200506002 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/11/2005 |
| 200506001 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 02/11/2005 |
| 200505032 | 501.03-30 | Organizational and Operational Tests | 02/04/2005 |
| 200505031 | 408.03-00 | Rollover Contributions | 02/04/2005 |
| 200505030 | 457.07-00 | Distribution Requirements | 02/04/2005 |
| 200505030 | 2056.13-00 | Passed From Decedent v. Not Passed From Decedent | 02/04/2005 |
| 200505030 | 2518.01-00 | Requirements for a Qualified Disclaimer | 02/04/2005 |
