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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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顯示 30051 - 30075 of 76592
尋求幫助| 編號 | UILC | 主題 | 發布日期 |
|---|---|---|---|
| 201205008 | 3401.01-00 | Wages Subject to Withholding | 02/03/2012 |
| 201205007 | 861.02-00 | Interest | 02/03/2012 |
| 201205007 | 7701.00-00 | Definitions | 02/03/2012 |
| 201205006 | 1362.04-00 | Inadvertent Terminations | 02/03/2012 |
| 201205006 | 1362.00-00 | Election by Small Business Corporation | 02/03/2012 |
| 201205005 | 167.19-00 | Date Property Placed in Service | 02/03/2012 |
| 201205005 | 45.00-00 | Electricity Produced from Certain Renewable Sources | 02/03/2012 |
| 201205004 | 856.00-00 | Definition of Real Estate Investment Trust | 02/03/2012 |
| 201205004 | 562.00-00 | Dividends Eligible v. Not Eligible for Dividends-Paid Deduction | 02/03/2012 |
| 201205003 | 9100.04-00 | Section 168; MACRS | 02/03/2012 |
| 201205002 | 1361.01-02 | Shareholder Not an Individual or Permitted Trust or Estate | 02/03/2012 |
| 201205002 | 1362.00-00 | Election by Small Business Corporation | 02/03/2012 |
| 201205002 | 1362.01-00 | Eligible v. Ineligible | 02/03/2012 |
| 201205002 | 1362.02-00 | Termination of Election | 02/03/2012 |
| 201205002 | 1362.04-00 | Inadvertent Terminations | 02/03/2012 |
| 201205001 | 2601.03-01 | Irrevocable Trusts | 02/03/2012 |
| 201205001 | 2501.01-00 | Gift v. Not a Gift | 02/03/2012 |
| 201205001 | 2001.00-00 | Imposition and Rate of Tax | 02/03/2012 |
| 201205001 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 02/03/2012 |
| 201204027 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/27/2012 |
| 201204027 | 408A.00-00 | Roth IRA | 01/27/2012 |
| 201204026 | 412.06-00 | Minimum Funding Waiver | 01/27/2012 |
| 201204025 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 01/27/2012 |
| 201204024 | 408.03-00 | Rollover Contributions | 01/27/2012 |
| 201204023 | 412.06-00 | Minimum Funding Waiver | 01/27/2012 |
