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 55151 - 55175 of 76797
尋求幫助| 編號 | UILC | 主題 | 發布日期 |
|---|---|---|---|
| 200439041 | 585.01-00 | Loan Defined | 09/24/2004 |
| 200439040 | 877.00-00 | Expatriation to Avoid Tax | 09/24/2004 |
| 200439039 | 1362.00-00 | Election by Small Business Corporation | 09/24/2004 |
| 200439038 | 45.01-00 | In General | 09/24/2004 |
| 200439037 | 1362.00-00 | Election by Small Business Corporation | 09/24/2004 |
| 200439036 | 2632.01-00 | Time and Manner of Allocation | 09/24/2004 |
| 200439036 | 2652.01-02 | Special Election for QTIP | 09/24/2004 |
| 200439036 | 2654.03-00 | Separate Shares | 09/24/2004 |
| 200439036 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/24/2004 |
| 200439035 | 1362.01-03 | Late Elections | 09/24/2004 |
| 200439034 | 1362.04-00 | Inadvertent Terminations | 09/24/2004 |
| 200439033 | 115.02-00 | Separate Entity v. Integral Part | 09/24/2004 |
| 200439033 | 6012.03-00 | Corporations | 09/24/2004 |
| 200439031 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/24/2004 |
| 200439031 | 2642.00-00 | Inclusion Ratio | 09/24/2004 |
| 200439030 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/24/2004 |
| 200439029 | 2601.00-00 | Tax On Generation Skipping Transfers | 09/24/2004 |
| 200439028 | 1361.01-02 | Shareholder Not an Individual or Permitted Trust or Estate | 09/24/2004 |
| 200439027 | 1361.01-02 | Shareholder Not an Individual or Permitted Trust or Estate | 09/24/2004 |
| 200439026 | 29.00-00 | (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | 09/24/2004 |
| 200439025 | 1362.00-00 | Election by Small Business Corporation | 09/24/2004 |
| 200439024 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/24/2004 |
| 200439023 | 754.02-00 | Timeliness of Election | 09/24/2004 |
| 200439023 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 09/24/2004 |
| 200439022 | 754.02-00 | Timeliness of Election | 09/24/2004 |
