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 26376 - 26400 of 76797
尋求幫助| 編號 | UILC | 主題 | 發布日期 |
|---|---|---|---|
| 201325008 | 1361.00-00 | Definitions | 06/21/2013 |
| 201325008 | 1361.05-00 | Qualified Subchapter S Subsidiary | 06/21/2013 |
| 201325008 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/21/2013 |
| 201325007 | 165.00-00 | Deductions For Losses | 06/21/2013 |
| 201325007 | 165.06-02 | Securities In Affiliated Corporations | 06/21/2013 |
| 201325006 | 1362.04-00 | Inadvertent Terminations | 06/21/2013 |
| 201325005 | 954.03-00 | Foreign Base Company Sales Income | 06/21/2013 |
| 201325004 | 108.00-00 | Income From Discharge of Indebtedness | 06/21/2013 |
| 201325004 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/21/2013 |
| 201325004 | 9100.22-00 | Other | 06/21/2013 |
| 201325003 | 1362.04-00 | Inadvertent Terminations | 06/21/2013 |
| 201325002 | 851.00-00 | Definition of Regulated Investment Company | 06/21/2013 |
| 201325001 | 1362.01-03 | Late Elections | 06/21/2013 |
| 201324026 | 408.03-00 | Rollover Contributions | 06/13/2013 |
| 201324025 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 06/13/2013 |
| 201324024 | 408.03-00 | Rollover Contributions | 06/13/2013 |
| 201324023 | 408.03-00 | Rollover Contributions | 06/13/2013 |
| 201324022 | 408.03-00 | Rollover Contributions | 06/13/2013 |
| 201324021 | 408.03-00 | Rollover Contributions | 06/13/2013 |
| 201324020 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 06/13/2013 |
| 201324019 | 4945.04-04 | Grants to Individuals | 06/13/2013 |
| 201324018 | 6231.05-00 | Affected Item | 06/13/2013 |
| 201324018 | 469.00-00 | Passive Activity Losses and Credits Limited | 06/13/2013 |
| 201324017 | 6321.01-51 | Trusts | 06/13/2013 |
| 201324016 | 6501.08-00 | Waiver of Limitation (Waived v. Not Waived) | 06/13/2013 |
