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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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正在显示 45051 - 45075 of 77055
寻求帮助| 编号 | UILC | 主题 | 发布日期 |
|---|---|---|---|
| 200805001 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/01/2008 |
| 200804028 | 501.03-01 | Employee Benefit Organization (See Also 0501.09-00) | 01/25/2008 |
| 200804027 | 408.03-00 | Rollover Contributions | 01/25/2008 |
| 200804026 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 01/25/2008 |
| 200804026 | 513.00-00 | Unrelated v. Not Unrelated Trade or Business | 01/25/2008 |
| 200804025 | 408.03-00 | Rollover Contributions | 01/25/2008 |
| 200804024 | 408.03-00 | Rollover Contributions | 01/25/2008 |
| 200804023 | 409.00-00 | Qualifications for Tax Credit Employee Stock Ownership Plans | 01/25/2008 |
| 200804022 | 3231.01-00 | Employers v. Not Employers | 01/25/2008 |
| 200804021 | 3231.01-00 | Employers v. Not Employers | 01/25/2008 |
| 200804020 | 3231.01-00 | Employers v. Not Employers | 01/25/2008 |
| 200804019 | 7701.00-00 | Definitions | 01/25/2008 |
| 200804019 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/25/2008 |
| 200804018 | 1362.00-00 | Election by Small Business Corporation | 01/25/2008 |
| 200804018 | 1362.01-03 | Late Elections | 01/25/2008 |
| 200804018 | 1362.02-00 | Termination of Election | 01/25/2008 |
| 200804018 | 1362.04-00 | Inadvertent Terminations | 01/25/2008 |
| 200804017 | 1362.01-03 | Late Elections | 01/25/2008 |
| 200804016 | 108.01-00 | Exclusion From Gross Income | 01/25/2008 |
| 200804016 | 108.04-00 | General Rules for Discharges of Indebtedness | 01/25/2008 |
| 200804016 | 162.00-00 | Trade or Business (Deductible v. Not Deductible) | 01/25/2008 |
| 200804016 | 162.00-00 | Trade or Business (Deductible v. Not Deductible) | 01/25/2008 |
| 200804016 | 172.00-00 | Net Operating Loss Deductions (Deductible v. Not Deductible) | 01/25/2008 |
| 200804016 | 172.01-00 | Carryback and Carryover | 01/25/2008 |
| 200804016 | 172.01-05 | 10-Year Carryover | 01/25/2008 |
