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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 72001 - 72025 of 76592
寻求帮助| 编号 | UILC | 主题 | 发布日期 |
|---|---|---|---|
| 200004005 | 446.03-04 | Other Methods and Combinations of Methods | 01/28/2000 |
| 200004005 | 1012.12-00 | Real Estate | 01/28/2000 |
| 200004004 | 446.04-03 | Consent Needed | 01/28/2000 |
| 200004002 | 451.00-00 | General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) | 01/28/2000 |
| 200004001 | 170.00-00 | Charitable, Etc. Contributions and Gifts | 01/28/2000 |
| 200004001 | 274.13-02 | Skyboxes | 01/28/2000 |
| 200004001 | 1366.00-00 | Pass-Thru of Items to Shareholders | 01/28/2000 |
| 200003059 | 642.03-00 | Charitable Deduction | 01/21/2000 |
| 200003059 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 01/21/2000 |
| 200003059 | 2522.02-04 | Guaranteed Annuity and Unitrust Interests | 01/21/2000 |
| 200003058 | 402.07-00 | Unrealized Appreciation of Employer's Securities | 01/21/2000 |
| 200003057 | 408.09-00 | Simplified Employee Pensions | 01/21/2000 |
| 200003056 | 507.00-00 | Termination of Private Foundation Status | 01/21/2000 |
| 200003056 | 501.03-02 | Foundations | 01/21/2000 |
| 200003056 | 509.01-01 | Private Foundation | 01/21/2000 |
| 200003056 | 4940.00-00 | Excise Tax on Net Investment Income (Applicable v. Not Applicable) | 01/21/2000 |
| 200003056 | 4941.04-00 | Definition of Self-Dealing | 01/21/2000 |
| 200003056 | 4942.03-05 | Qualifying Distribution | 01/21/2000 |
| 200003056 | 4943.00-00 | Excise Taxes on Excess Business Holdings | 01/21/2000 |
| 200003056 | 4944.00-00 | Excise Tax on "Jeopardizing" Investments | 01/21/2000 |
| 200003056 | 4945.04-06 | Expenditure Responsibility | 01/21/2000 |
| 200003056 | 6033.02-01 | Private Foundation | 01/21/2000 |
| 200003055 | 4940.00-00 | Excise Tax on Net Investment Income (Applicable v. Not Applicable) | 01/21/2000 |
| 200003054 | 4976.01-00 | Disqualified Benefits | 01/21/2000 |
| 200003053 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 01/21/2000 |
