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.
- Enter a term in the Find box.
- Click the Search button.
顯示 24651 - 24675 of 76702
尋求幫助| 編號 | UILC | 主題 | 發布日期 |
|---|---|---|---|
| 201410018 | 1362.01-03 | Late Elections | 03/07/2014 |
| 201410017 | 7704.03-00 | Qualifying Income | 03/07/2014 |
| 201410016 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 03/07/2014 |
| 201410016 | 7701.00-00 | Definitions | 03/07/2014 |
| 201410015 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 03/07/2014 |
| 201410015 | 7701.00-00 | Definitions | 03/07/2014 |
| 201410014 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 03/07/2014 |
| 201410014 | 754.02-00 | Timeliness of Election | 03/07/2014 |
| 201410014 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/07/2014 |
| 201410014 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 03/07/2014 |
| 201410013 | 2010.00-00 | Unified Credit Against Estate Tax | 03/07/2014 |
| 201410013 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/07/2014 |
| 201410012 | 817.00-00 | Treatment of Variable Contracts | 03/07/2014 |
| 201410011 | 2056.07-00 | Qualified Terminable Interest Property | 03/07/2014 |
| 201410011 | 2056.07-03 | Qualifying Interest | 03/07/2014 |
| 201410011 | 2056.13-00 | Passed From Decedent v. Not Passed From Decedent | 03/07/2014 |
| 201410010 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 03/07/2014 |
| 201410010 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 03/07/2014 |
| 201410010 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 03/07/2014 |
| 201410009 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 03/07/2014 |
| 201410009 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 03/07/2014 |
| 201410009 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 03/07/2014 |
| 201410008 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 03/07/2014 |
| 201410008 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 03/07/2014 |
| 201410008 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 03/07/2014 |
