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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 59401 - 59425 of 76702
寻求帮助| 编号 | UILC | 主题 | 发布日期 |
|---|---|---|---|
| 200310005 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 03/07/2003 |
| 200310004 | 9100.09-00 | Section 442; Accounting Periods | 03/07/2003 |
| 200310003 | 446.00-00 | General Rule for Methods of Accounting (Permissible v. Not Permissible) | 03/07/2003 |
| 200310003 | 451.00-00 | General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) | 03/07/2003 |
| 200310002 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 03/07/2003 |
| 200310001 | 1341.02-00 | Amount Previously Included in Income v. Not Included | 03/07/2003 |
| 200309031 | 513.04-00 | Sales and Service to Public | 02/28/2003 |
| 200309030 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/28/2003 |
| 200309029 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/28/2003 |
| 200309028 | 72.20-04 | Substantially Equal Payments | 02/28/2003 |
| 200309027 | 4941.04-00 | Definition of Self-Dealing | 02/28/2003 |
| 200309026 | 2642.00-00 | Inclusion Ratio | 02/28/2003 |
| 200309026 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/28/2003 |
| 200309025 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 02/28/2003 |
| 200309024 | 29.00-00 | (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | 02/28/2003 |
| 200309023 | 877.00-00 | Expatriation to Avoid Tax | 02/28/2003 |
| 200309022 | 1362.04-00 | Inadvertent Terminations | 02/28/2003 |
| 200309021 | 1362.02-03 | Passive Investment Income | 02/28/2003 |
| 200309020 | 368.04-00 | Assets for Control of Transferee (Type "D") | 02/28/2003 |
| 200309019 | 1362.04-00 | Inadvertent Terminations | 02/28/2003 |
| 200309018 | 1362.04-00 | Inadvertent Terminations | 02/28/2003 |
| 200309017 | 1362.01-03 | Late Elections | 02/28/2003 |
| 200309016 | 1362.01-03 | Late Elections | 02/28/2003 |
| 200309015 | 1362.01-03 | Late Elections | 02/28/2003 |
| 200309014 | 9100.09-00 | Section 442; Accounting Periods | 02/28/2003 |
