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 59901 - 59925 of 76702
尋求幫助| 編號 | UILC | 主題 | 發布日期 |
|---|---|---|---|
| 200303050 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 01/17/2003 |
| 200303049 | 1362.01-03 | Late Elections | 01/17/2003 |
| 200303048 | 1362.01-03 | Late Elections | 01/17/2003 |
| 200303047 | 9999.98-00 | Not Able to Identify Under Present List | 01/17/2003 |
| 200303046 | 1362.02-03 | Passive Investment Income | 01/17/2003 |
| 200303045 | 1362.01-03 | Late Elections | 01/17/2003 |
| 200303044 | 1362.01-03 | Late Elections | 01/17/2003 |
| 200303043 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/17/2003 |
| 200303042 | 1362.01-03 | Late Elections | 01/17/2003 |
| 200303041 | 401.18-00 | Group Trusts Involving Governmental Plans | 01/17/2003 |
| 200303041 | 403.04-00 | Annuities Purchased by Section 501(c)(3) Organizations or Public Schools | 01/17/2003 |
| 200303041 | 457.01-00 | Year of Inclusion in Gross Income | 01/17/2003 |
| 200303041 | 457.05-00 | Eligible Deferred Compensation Plan Defined | 01/17/2003 |
| 200303041 | 3402.00-00 | Income Tax Collected at Source | 01/17/2003 |
| 200303040 | 338.01-02 | Time in which Election must be made | 01/17/2003 |
| 200303040 | 9100.07-00 | Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 01/17/2003 |
| 200303039 | 1362.01-03 | Late Elections | 01/17/2003 |
| 200303038 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 01/17/2003 |
| 200303037 | 877.00-00 | Expatriation to Avoid Tax | 01/17/2003 |
| 200303037 | 2107.00-00 | Expatriation to Avoid Tax | 01/17/2003 |
| 200303037 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 01/17/2003 |
| 200303036 | 355.01-00 | Spin-Off | 01/17/2003 |
| 200303036 | 368.04-00 | Assets for Control of Transferee (Type "D") | 01/17/2003 |
| 200303035 | 1362.01-03 | Late Elections | 01/17/2003 |
| 200303034 | 355.01-00 | Spin-Off | 01/17/2003 |
