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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 18001 - 18025 of 76797
Помощь по поиску| Номер | UILC | Тема | Дата публикации |
|---|---|---|---|
| 201634017 | 2601.00-00 | Tax On Generation Skipping Transfers | 08/19/2016 |
| 201634017 | 2642.00-00 | Inclusion Ratio | 08/19/2016 |
| 201634016 | 2041.03-00 | General Power v. Not a General Power | 08/19/2016 |
| 201634016 | 2514.03-00 | Definition of General Power of Appointment | 08/19/2016 |
| 201634016 | 2601.00-00 | Tax On Generation Skipping Transfers | 08/19/2016 |
| 201634016 | 2642.00-00 | Inclusion Ratio | 08/19/2016 |
| 201634015 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 08/19/2016 |
| 201634015 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 08/19/2016 |
| 201634014 | 2010.04-00 | Portability Election under � 2010(c)(5)(A) | 08/19/2016 |
| 201634014 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/19/2016 |
| 201634013 | 1362.04-00 | Inadvertent Terminations | 08/19/2016 |
| 201634012 | 115.00-00 | Income of States, Municipalities, etc. | 08/19/2016 |
| 201634011 | 2010.04-00 | Portability Election under � 2010(c)(5)(A) | 08/19/2016 |
| 201634011 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) | 08/19/2016 |
| 201634010 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 08/19/2016 |
| 201634010 | 355.01-01 | Split-Off | 08/19/2016 |
| 201634010 | 355.03-00 | Active Business | 08/19/2016 |
| 201634010 | 361.00-00 | Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) | 08/19/2016 |
| 201634009 | 7701.00-00 | Definitions | 08/19/2016 |
| 201634009 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 08/19/2016 |
| 201634008 | 1362.00-00 | Election by Small Business Corporation | 08/19/2016 |
| 201634008 | 1362.01-00 | Eligible v. Ineligible | 08/19/2016 |
| 201634008 | 1362.01-03 | Late Elections | 08/19/2016 |
| 201634008 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/19/2016 |
| 201634008 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 08/19/2016 |
