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 25926 - 25950 of 76702
尋求幫助| 編號 | UILC | 主題 | 發布日期 |
|---|---|---|---|
| 201333009 | 9999.00-00 | Miscellaneous Issues | 08/16/2013 |
| 201333008 | 6501.07-00 | Omission of Income (25% Rule)--Exception to Period of Limitations | 08/16/2013 |
| 201333008 | 1366.00-00 | Pass-Thru of Items to Shareholders | 08/16/2013 |
| 201333007 | 305.00-00 | Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) | 08/16/2013 |
| 201333007 | 332.00-00 | Complete Liquidation of Subsidiaries | 08/16/2013 |
| 201333007 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 08/16/2013 |
| 201333007 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 08/16/2013 |
| 201333007 | 351.01-00 | Control v. No Control by Transferor | 08/16/2013 |
| 201333007 | 368.01-00 | Statutory Merger or Consolidation (Type "A") | 08/16/2013 |
| 201333007 | 368.04-00 | Assets for Control of Transferee (Type "D") | 08/16/2013 |
| 201333007 | 368.06-00 | Change in Identity, etc. (Type "F") | 08/16/2013 |
| 201333007 | 338.02-00 | Qualified Stock Purchase | 08/16/2013 |
| 201333007 | 197.00-00 | Amortization of Goodwill & Certain Other Intangibles | 08/16/2013 |
| 201333007 | 1239.02-00 | Related Persons | 08/16/2013 |
| 201333007 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 08/16/2013 |
| 201333006 | 2055.12-10 | Reformations of Nonqualifying Interests | 08/16/2013 |
| 201333006 | 664.03-01 | Charitable Remainder Annuity Trust | 08/16/2013 |
| 201333005 | 162.00-00 | Trade or Business (Deductible v. Not Deductible) | 08/16/2013 |
| 201333004 | 1295.02-02 | Retroactive Elections | 08/16/2013 |
| 201333003 | 355.03-00 | Active Business | 08/16/2013 |
| 201333002 | 1362.04-00 | Inadvertent Terminations | 08/16/2013 |
| 201333001 | 9100.11-00 | Section 472; LIFO Election | 08/16/2013 |
| 201332016 | 408.03-00 | Rollover Contributions | 08/09/2013 |
| 201332015 | 501.08-00 | Fraternal Beneficiary Societies (See Also 0501.03-09) | 08/09/2013 |
| 201332014 | 501.08-00 | Fraternal Beneficiary Societies (See Also 0501.03-09) | 08/09/2013 |
