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 53826 - 53850 of 76797
尋求幫助| 編號 | UILC | 主題 | 發布日期 |
|---|---|---|---|
| 200507016 | 404.16-00 | Dividend Paid Deduction for ESOPs | 02/18/2005 |
| 200507016 | 401.35-00 | Additional Requirements for Employee Stock Ownership Plans | 02/18/2005 |
| 200507015 | 408.03-00 | Rollover Contributions | 02/18/2005 |
| 200507014 | 501.07-00 | Social Clubs | 02/18/2005 |
| 200507013 | 460.05-00 | Definition of Long-Term Contract (See Also 451) | 02/18/2005 |
| 200507012 | 1362.02-03 | Passive Investment Income | 02/18/2005 |
| 200507011 | 1362.01-03 | Late Elections | 02/18/2005 |
| 200507010 | 2601.03-01 | Irrevocable Trusts | 02/18/2005 |
| 200507009 | 367.03-11 | Treatment of a Subsequent Nonrecognition Transfers | 02/18/2005 |
| 200507009 | 367.03-10 | Requirements of Gain Recognition Agreement | 02/18/2005 |
| 200507009 | 368.06-00 | Change in Identity, etc. (Type "F") | 02/18/2005 |
| 200507008 | 3121.02-05 | If Employed in States Where There are Political Subdivisions or Instrumentalities | 02/18/2005 |
| 200507007 | 754.02-00 | Timeliness of Election | 02/18/2005 |
| 200507006 | 368.04-00 | Assets for Control of Transferee (Type "D") | 02/18/2005 |
| 200507005 | 355.01-00 | Spin-Off | 02/18/2005 |
| 200507004 | 856.06-00 | Closely Held Determination | 02/18/2005 |
| 200507003 | 1362.04-00 | Inadvertent Terminations | 02/18/2005 |
| 200507002 | 643.06-00 | Multiple Trusts | 02/18/2005 |
| 200507002 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 02/18/2005 |
| 200507002 | 1015.00-00 | Basis of Property Acquired by Gift or Transfer in Trust | 02/18/2005 |
| 200507002 | 2501.01-00 | Gift v. Not a Gift | 02/18/2005 |
| 200507002 | 2601.03-01 | Irrevocable Trusts | 02/18/2005 |
| 200507001 | 7704.00-00 | Certain Publicly Traded Partnerships Treated as Corporations | 02/18/2005 |
| 200506038 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 02/11/2005 |
| 200506037 | 412.06-00 | Minimum Funding Waiver | 02/11/2005 |
