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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 52901 - 52925 of 77055
寻求帮助| 编号 | UILC | 主题 | 发布日期 |
|---|---|---|---|
| 200527007 | 1015.00-00 | Basis of Property Acquired by Gift or Transfer in Trust | 07/08/2005 |
| 200527007 | 1223.00-00 | Holding Period of Capital Assets | 07/08/2005 |
| 200527007 | 2036.00-00 | Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | 07/08/2005 |
| 200527007 | 2037.00-00 | Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) | 07/08/2005 |
| 200527007 | 2038.00-00 | Revocable Transfers (Included v. Not Included in Gross Estate) | 07/08/2005 |
| 200527007 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 07/08/2005 |
| 200527007 | 2601.00-00 | Tax On Generat | 07/08/2005 |
| 200527006 | 29.00-00 | (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | 07/08/2005 |
| 200527005 | 29.00-00 | (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | 07/08/2005 |
| 200527004 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 07/08/2005 |
| 200527003 | 9100.09-00 | Section 442; Accounting Periods | 07/08/2005 |
| 200527002 | 1362.04-00 | Inadvertent Terminations | 07/08/2005 |
| 200527001 | 1362.01-03 | Late Elections | 07/08/2005 |
| 200526025 | 415.01-00 | Limitation for Defined Benefit Plans | 07/01/2005 |
| 200526024 | 408.03-00 | Rollover Contributions | 07/01/2005 |
| 200526024 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/01/2005 |
| 200526023 | 408.00-00 | Individual Retirement Accounts | 07/01/2005 |
| 200526022 | 404.11-00 | Year of Deduction | 07/01/2005 |
| 200526021 | 4943.00-00 | Excise Taxes on Excess Business Holdings | 07/01/2005 |
| 200526020 | 83.11-01 | Valuation | 07/01/2005 |
| 200526019 | 168.20-02 | Asset Classes | 07/01/2005 |
| 200526018 | 3401.02-00 | Renumeration Not Subject to Withholding | 07/01/2005 |
| 200526017 | 2513.00-00 | Gifts by Husband or Wife to Third Party (Gift Splitting) (Allowed v. Not Allowed) | 07/01/2005 |
| 200526017 | 2642.00-00 | Inclusion Ratio | 07/01/2005 |
| 200526017 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/01/2005 |
