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 41701 - 41725 of 76797
尋求幫助| 編號 | UILC | 主題 | 發布日期 |
|---|---|---|---|
| 200902007 | 382.00-00 | Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes | 01/09/2009 |
| 200902007 | 382.11-09 | 5-Percent Shareholder | 01/09/2009 |
| 200902006 | 1362.02-00 | Termination of Election | 01/09/2009 |
| 200902005 | 1362.02-00 | Termination of Election | 01/09/2009 |
| 200902004 | 1362.02-00 | Termination of Election | 01/09/2009 |
| 200902003 | 1362.02-00 | Termination of Election | 01/09/2009 |
| 200902002 | 1362.02-00 | Termination of Election | 01/09/2009 |
| 200902001 | 1362.04-00 | Inadvertent Terminations | 01/09/2009 |
| 200901035 | 408.03-00 | Rollover Contributions | 01/02/2009 |
| 200901034 | 501.03-05 | Corporations | 01/02/2009 |
| 200901034 | 501.33-00 | Private v. Public Interest Served | 01/02/2009 |
| 200901033 | 162.00-00 | Trade or Business (Deductible v. Not Deductible) | 01/02/2009 |
| 200901033 | 7701.00-00 | Definitions | 01/02/2009 |
| 200901032 | 451.13-00 | Prepaid and Advance Income | 01/02/2009 |
| 200901031 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 01/02/2009 |
| 200901030 | 61.00-00 | Gross Income v. Not Gross Income | 01/02/2009 |
| 200901030 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 01/02/2009 |
| 200901030 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 01/02/2009 |
| 200901030 | 2601.04-01 | Wills or Revocable Trusts Executed Before October 22, 1986 | 01/02/2009 |
| 200901030 | 2041.02-00 | Post-1942 Powers | 01/02/2009 |
| 200901030 | 678.00-00 | Person Other Than Grantor Treated as Substantial Owner | 01/02/2009 |
| 200901029 | 1341.00-00 | Computation of Tax Where Taxpayer Restores Substantial Amount Held Under Claim of Right | 01/02/2009 |
| 200901028 | 7702.20-00 | Correction of Errors | 01/02/2009 |
| 200901027 | 9100.09-00 | Section 442; Accounting Periods | 01/02/2009 |
| 200901026 | 985.00-00 | Functional Currency | 01/02/2009 |
