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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.
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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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正在显示 34926 - 34950 of 77055
寻求帮助| 编号 | UILC | 主题 | 发布日期 |
|---|---|---|---|
| 201034004 | 472.05-00 | LIFO Conformity Requirement | 08/27/2010 |
| 201034003 | 1362.04-00 | Inadvertent Terminations | 08/27/2010 |
| 201034002 | 1362.01-03 | Late Elections | 08/27/2010 |
| 201034001 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/27/2010 |
| 201033042 | 501.33-00 | Private v. Public Interest Served | 08/20/2010 |
| 201033041 | 402.03-00 | Foreign Situs Trust | 08/20/2010 |
| 201033041 | 408.03-00 | Rollover Contributions | 08/20/2010 |
| 201033040 | 408.03-00 | Rollover Contributions | 08/20/2010 |
| 201033039 | 501.03-23 | Schools, Colleges, etc. | 08/20/2010 |
| 201033038 | 446.00-00 | General Rule for Methods of Accounting (Permissible v. Not Permissible) | 08/20/2010 |
| 201033037 | 6231.05-00 | Affected Item | 08/20/2010 |
| 201033036 | 6231.03-00 | Partnership Item | 08/20/2010 |
| 201033035 | 6229.02-00 | Extension by Agreement | 08/20/2010 |
| 201033034 | 6229.00-00 | Period of Limitations for Making Assessments | 08/20/2010 |
| 201033033 | 3121.10-00 | Not Employees Under Section 530 of 1978 Revenue Act | 08/20/2010 |
| 201033032 | 59.00-00 | Other Definitions and Special Rules | 08/20/2010 |
| 201033032 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/20/2010 |
| 201033031 | 108.02-00 | Reduction of Tax Attributes | 08/20/2010 |
| 201033030 | 27.00.00-00 | EQUITABLE REMEDIES | 08/20/2010 |
| 201033029 | 338.01-02 | Time in which Election must be made | 08/20/2010 |
| 201033029 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 08/20/2010 |
| 201033028 | 1362.00-00 | Election by Small Business Corporation | 08/20/2010 |
| 201033028 | 1362.04-00 | Inadvertent Terminations | 08/20/2010 |
| 201033027 | 1502.13-00 | Intercompany Transactions | 08/20/2010 |
| 201033026 | 163.03-00 | Limitation on Investment Interest in General | 08/20/2010 |
