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 13551 - 13575 of 76797
Помощь по поиску| Номер | UILC | Тема | Дата публикации |
|---|---|---|---|
| 201838002 | 671.03-00 | Allocation of Income and Deductions | 09/21/2018 |
| 201838001 | 9100.04-00 | Section 168; MACRS | 09/21/2018 |
| 201838000 | 6110.00-00 | Index for Public Inspection of Written Determination | 09/21/2018 |
| 201837014 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 09/14/2018 |
| 201837014 | 512.05-00 | Advertising (See Also 0501.26-02) | 09/14/2018 |
| 201837014 | 513.02-00 | Advertising, etc., Activities | 09/14/2018 |
| 201837013 | 7701.02-00 | Partnerships v. Associations | 09/14/2018 |
| 201837013 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/14/2018 |
| 201837013 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/14/2018 |
| 201837012 | 1361.01-00 | Small Business Corporation v. Not a Small Business Corporation | 09/14/2018 |
| 201837012 | 1361.03-00 | Certain Trusts Permitted as Shareholders | 09/14/2018 |
| 201837012 | 1361.03-03 | Electing Small Business Trusts | 09/14/2018 |
| 201837011 | 115.00-00 | Income of States, Municipalities, etc. | 09/14/2018 |
| 201837011 | 170.09-01 | United States, States, Political Subdivisions, Etc. | 09/14/2018 |
| 201837011 | 6012.05-01 | Estates or Trusts | 09/14/2018 |
| 201837010 | 7701.00-00 | Definitions | 09/14/2018 |
| 201837009 | 2036.00-00 | Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | 09/14/2018 |
| 201837009 | 2038.00-00 | Revocable Transfers (Included v. Not Included in Gross Estate) | 09/14/2018 |
| 201837009 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 09/14/2018 |
| 201837009 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 09/14/2018 |
| 201837009 | 2511.00-00 | Transfers in General (Gift v. Not a Gift) | 09/14/2018 |
| 201837009 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 09/14/2018 |
| 201837008 | 2036.00-00 | Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | 09/14/2018 |
| 201837008 | 2038.00-00 | Revocable Transfers (Included v. Not Included in Gross Estate) | 09/14/2018 |
| 201837008 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 09/14/2018 |
