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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 52951 - 52975 of 76797
寻求帮助| 编号 | UILC | 主题 | 发布日期 |
|---|---|---|---|
| 200521033 | 401.06-00 | Required Distributions | 05/27/2005 |
| 200521033 | 401.06-02 | Employee Dies Before Entire Interest Distributed | 05/27/2005 |
| 200521032 | 263.00-00 | Capital Expenditures (Deductible v. Not Deductible) | 05/27/2005 |
| 200521031 | 1441.01-02 | Liability of Withholding Agent | 05/27/2005 |
| 200521030 | 9999.98-00 | Not Able to Identify Under Present List | 05/27/2005 |
| 200521029 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 05/27/2005 |
| 200521028 | 4941.04-00 | Definition of Self-Dealing | 05/27/2005 |
| 200521027 | 3231.01-00 | Employers v. Not Employers | 05/27/2005 |
| 200521026 | 6662.00-00 | Accuracy-related penalty | 05/27/2005 |
| 200521025 | 472.01-00 | Election | 05/27/2005 |
| 200521025 | 9100.11-00 | Section 472; LIFO Election | 05/27/2005 |
| 200521024 | 1362.01-03 | Late Elections | 05/27/2005 |
| 200521023 | 305.13-00 | Deemed Distributions | 05/27/2005 |
| 200521022 | 9100.01-00 | Section 42; Low-Income Housing Credit | 05/27/2005 |
| 200521021 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/27/2005 |
| 200521021 | 1045.00-00 | Rollover of Gain from One Qualified Business Stock to Another | 05/27/2005 |
| 200521021 | 1202.00-00 | 50-Percent Exclusion for Gain from Certain Small Business Stocks | 05/27/2005 |
| 200521020 | 1362.01-03 | Late Elections | 05/27/2005 |
| 200521019 | 1362.01-03 | Late Elections | 05/27/2005 |
| 200521018 | 1502.75-00 | Filing Requirements | 05/27/2005 |
| 200521017 | 4041.00-00 | Special Fuels Tax (Taxable v. Not Taxable) | 05/27/2005 |
| 200521016 | 877.00-00 | Expatriation to Avoid Tax | 05/27/2005 |
| 200521015 | 877.00-00 | Expatriation to Avoid Tax | 05/27/2005 |
| 200521014 | 6166.00-00 | Extension of Time to Pay Estate Tax | 05/27/2005 |
| 200521014 | 6166.03-00 | Active Trade or Business | 05/27/2005 |
