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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 67901 - 67925 of 76797
寻求帮助| 编号 | UILC | 主题 | 发布日期 |
|---|---|---|---|
| 200104025 | 355.03-00 | Active Business | 01/26/2001 |
| 200104025 | 355.04-00 | Business Purpose | 01/26/2001 |
| 200104024 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 01/26/2001 |
| 200104024 | 1248.00-00 | Gain From Certain Sales or Exchanges of Stock in Certain Foreign Corporations | 01/26/2001 |
| 200104024 | 1248.06-00 | Non-Recognition Provisions | 01/26/2001 |
| 200104023 | 2041.03-00 | General Power v. Not a General Power | 01/26/2001 |
| 200104023 | 2514.03-00 | Definition of General Power of Appointment | 01/26/2001 |
| 200104023 | 2601.04-01 | Wills or Revocable Trusts Executed Before October 22, 1986 | 01/26/2001 |
| 200104021 | 1362.01-03 | Late Elections | 01/26/2001 |
| 200104019 | 907.00-00 | Special Rules in Case of Foreign Oil and Gas Income | 01/26/2001 |
| 200104019 | 907.02-00 | Definition of Foreign Oil and Gas Extraction Income | 01/26/2001 |
| 200104018 | 1362.01-03 | Late Elections | 01/26/2001 |
| 200104017 | 468A.04-02 | Revised Schedules | 01/26/2001 |
| 200104016 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/26/2001 |
| 200104015 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/26/2001 |
| 200104014 | 1361.03-03 | Electing Small Business Trusts | 01/26/2001 |
| 200104013 | 1361.03-03 | Electing Small Business Trusts | 01/26/2001 |
| 200104012 | 355.01-00 | Spin-Off | 01/26/2001 |
| 200104012 | 368.04-00 | Assets for Control of Transferee (Type "D") | 01/26/2001 |
| 200104011 | 461.00-00 | General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) | 01/26/2001 |
| 200104010 | 1362.02-03 | Passive Investment Income | 01/26/2001 |
| 200104009 | 1362.01-03 | Late Elections | 01/26/2001 |
| 200104008 | 2040.00-00 | Joint Interests (Included v. Not Included in Gross Estate) | 01/26/2001 |
| 200104008 | 2053.00-00 | Expenses, Indebtedness, and Taxes (Deductible v. Not Deductible) | 01/26/2001 |
| 200104008 | 2056.00-00 | Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) | 01/26/2001 |
