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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 26401 - 26425 of 76797
寻求帮助| 编号 | UILC | 主题 | 发布日期 |
|---|---|---|---|
| 201324016 | 6501.08-08 | Filing of Waiver by Fiduciary | 06/13/2013 |
| 201324015 | 6229.02-00 | Extension by Agreement | 06/13/2013 |
| 201324014 | 42.00-00 | Low-Income Housing Credit | 06/13/2013 |
| 201324014 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/13/2013 |
| 201324013 | 707.01-00 | Not in Capacity as Partner | 06/13/2013 |
| 201324012 | 1362.01-03 | Late Elections | 06/13/2013 |
| 201324011 | 1362.00-00 | Election by Small Business Corporation | 06/13/2013 |
| 201324011 | 1362.04-00 | Inadvertent Terminations | 06/13/2013 |
| 201324010 | 1502.75-00 | Filing Requirements | 06/13/2013 |
| 201324009 | 355.10-00 | Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled | 06/13/2013 |
| 201324009 | 367.03-01 | Reorganizations Described in Section 368(a)(1)(B) | 06/13/2013 |
| 201324009 | 368.02-00 | Stock for Stock (Type "B") | 06/13/2013 |
| 201324009 | 1032.00-00 | Exchange of Stock for Property (Recognition v. Nonrecognition) | 06/13/2013 |
| 201324008 | 59.00-00 | Other Definitions and Special Rules | 06/13/2013 |
| 201324008 | 174.00-00 | Research and Experimental Expenditures (Deductible v. Not Deductible) | 06/13/2013 |
| 201324008 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/13/2013 |
| 201324007 | 1362.01-03 | Late Elections | 06/13/2013 |
| 201324006 | 168.29-01 | Outside the United States | 06/13/2013 |
| 201324005 | 168.29-01 | Outside the United States | 06/13/2013 |
| 201324004 | 1362.02-02 | Ceases to be Small Business Corporation | 06/13/2013 |
| 201324004 | 1502.79-00 | Separate Return Years | 06/13/2013 |
| 201324004 | 1502.89-00 | Consolidated Returns for Subsequent Years | 06/13/2013 |
| 201324003 | 368.03-00 | Stock for Property (Type "C") | 06/13/2013 |
| 201324002 | 7704.03-00 | Qualifying Income | 06/13/2013 |
| 201324001 | 1362.01-03 | Late Elections | 06/13/2013 |
