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. Enter a term in the Find box. Click the Search button. 顯示 226 - 250 of 73726尋求幫助 尋找 每頁顯示 2550100200 搜尋清除 編號 UILC 主題 發布日期 199904028 1362.02-03 Passive Investment Income 01/29/1999 199904029 118.01-02 Nonshareholder Contributions 01/29/1999 199904030 1362.00-00 Election by Small Business Corporation 01/29/1999 199904031 451.19-00 Accrual Method 01/29/1999 199904032 6672.00-00 Failure to Collect and Pay Over Tax, or Attempt to Evade or Defeat Tax orSupply Information by DISC or FSC 01/29/1999 199904033 267.01-00 Losses: Deduction Disallowed 01/29/1999 199904034 144.01-10 Manufacturing Facility 01/29/1999 199904035 471.09-00 Items Includible v. Not Includible in Inventory 01/29/1999 199904035 472.00-00 Last-In, First-Out Inventories 01/29/1999 199904036 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 01/29/1999 199904036 461.06-00 Incurred Liabilities 01/29/1999 199904037 4081.01-00 Tax on Removal, Entry, or Sale 01/29/1999 199904038 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 01/29/1999 199904039 83.08-00 Deduction by Employer 01/29/1999 199904039 404.10-00 Deferred Compensation 01/29/1999 199904039 1032.00-00 Exchange of Stock for Property (Recognition v. Nonrecognition) 01/29/1999 199904040 355.04-00 Business Purpose 01/29/1999 199904041 414.08-00 Church Plan 01/29/1999 199904042 9100.09-00 Section 442; Accounting Periods 01/29/1999 199905001 6224.01-04 Ancillary Consistent Agreements 02/05/1999 199905002 988.02-05 Currency Swaps 02/05/1999 199905002 988.05-00 Hedging Transactions 02/05/1999 199905002 1092.06-01 Offsetting Positions 02/05/1999 199905003 83.12-00 Property 02/05/1999 199905003 403.02-00 Nonqualified Annuities 02/05/1999 Pagination First page « 首頁 Previous page 上一頁 … Page 6 Page 7 Page 8 Page 9 當前頁面 10 Page 11 Page 12 Page 13 Page 14 … Next page 下一頁 Last page 末頁 »