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 68001 - 68025 of 76797
尋求幫助| 編號 | UILC | 主題 | 發布日期 |
|---|---|---|---|
| 200103059 | 9100.07-00 | Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 01/19/2001 |
| 200103058 | 146.07-00 | Carryforward of Allocation | 01/19/2001 |
| 200103058 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/19/2001 |
| 200103057 | 355.01-00 | Spin-Off | 01/19/2001 |
| 200103057 | 368.04-00 | Assets for Control of Transferee (Type "D") | 01/19/2001 |
| 200103056 | 368.03-01 | Substantially All the Property | 01/19/2001 |
| 200103056 | 368.13-00 | Transactions Involving Two or More Investment Companies | 01/19/2001 |
| 200103055 | 336.00-00 | Gain or Loss Recognized on Property Distributed in Complete Liquidation | 01/19/2001 |
| 200103055 | 337.00-00 | Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) | 01/19/2001 |
| 200103055 | 337.14-00 | Conversion to Tax Exempt | 01/19/2001 |
| 200103054 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 01/19/2001 |
| 200103054 | 355.04-00 | Business Purpose | 01/19/2001 |
| 200103053 | 338.01-02 | Time in which Election must be made | 01/19/2001 |
| 200103053 | 9100.07-00 | Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 01/19/2001 |
| 200103052 | 305.00-00 | Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) | 01/19/2001 |
| 200103051 | 708.01-00 | Termination | 01/19/2001 |
| 200103050 | 1361.03-03 | Electing Small Business Trusts | 01/19/2001 |
| 200103049 | 2036.00-00 | Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | 01/19/2001 |
| 200103049 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 01/19/2001 |
| 200103049 | 2601.00-00 | Tax On Generation Skipping Transfers | 01/19/2001 |
| 200103049 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 01/19/2001 |
| 200103049 | 1223.00-00 | Holding Period of Capital Assets | 01/19/2001 |
| 200103048 | 1361.03-03 | Electing Small Business Trusts | 01/19/2001 |
| 200103047 | 1361.03-03 | Electing Small Business Trusts | 01/19/2001 |
| 200103046 | 1361.03-03 | Electing Small Business Trusts | 01/19/2001 |
