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 43926 - 43950 of 76964
尋求幫助| 編號 | UILC | 主題 | 發布日期 |
|---|---|---|---|
| 200822023 | 9100.09-00 | Section 442; Accounting Periods | 05/30/2008 |
| 200822022 | 368.04-00 | Assets for Control of Transferee (Type "D") | 05/30/2008 |
| 200822021 | 1362.01-03 | Late Elections | 05/30/2008 |
| 200822020 | 7701.02-00 | Partnerships v. Associations | 05/30/2008 |
| 200822020 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/30/2008 |
| 200822020 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 05/30/2008 |
| 200822019 | 115.00-00 | Income of States, Municipalities, etc. | 05/30/2008 |
| 200822018 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 05/30/2008 |
| 200822017 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 05/30/2008 |
| 200822016 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 05/30/2008 |
| 200822015 | 1362.01-03 | Late Elections | 05/30/2008 |
| 200822014 | 1362.04-00 | Inadvertent Terminations | 05/30/2008 |
| 200822013 | 382.00-00 | Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes | 05/30/2008 |
| 200822013 | 382.11-09 | 5-Percent Shareholder | 05/30/2008 |
| 200822012 | 851.02-00 | Gross Income Requirement | 05/30/2008 |
| 200822011 | 2702.02-02 | Personal Residence in Trust | 05/30/2008 |
| 200822010 | 851.02-00 | Gross Income Requirement | 05/30/2008 |
| 200822009 | 1361.03-03 | Electing Small Business Trusts | 05/30/2008 |
| 200822009 | 1362.04-00 | Inadvertent Terminations | 05/30/2008 |
| 200822008 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 05/30/2008 |
| 200822008 | 672.02-00 | Related or Subordinate Party | 05/30/2008 |
| 200822008 | 2036.01-00 | Retention of Possession or Enjoyment of Right to Income From Property | 05/30/2008 |
| 200822008 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 05/30/2008 |
| 200822008 | 2601.00-00 | Tax On Generation Skipping Transfers | 05/30/2008 |
| 200822007 | 41.00-00 | Credit for Increasing Research Activities | 05/30/2008 |
