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 26476 - 26500 of 76797
尋求幫助| 編號 | UILC | 主題 | 發布日期 |
|---|---|---|---|
| 201323011 | 9100.22-00 | Other | 06/07/2013 |
| 201323010 | 1502.75-00 | Filing Requirements | 06/07/2013 |
| 201323010 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 06/07/2013 |
| 201323009 | 831.00-00 | Tax On Insurance Companies Other Than Life Insurance Companies | 06/07/2013 |
| 201323009 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/07/2013 |
| 201323008 | 9100.22-00 | Other | 06/07/2013 |
| 201323008 | 1502.99-00 | Regulations Governing Consolidated Returns--Issue Not Contained in Present List | 06/07/2013 |
| 201323007 | 2522.00-00 | Charitable and Similar Gifts (Deductible v. Not Deductible) | 06/07/2013 |
| 201323007 | 2033.01-00 | Interest v. No Interest at Time of Death | 06/07/2013 |
| 201323007 | 2035.01-00 | Inclusion of Certain Property in Gross Estate | 06/07/2013 |
| 201323007 | 2036.02-00 | Retention of Right to Designate Who Shall Enjoy Property or Income | 06/07/2013 |
| 201323007 | 2037.00-00 | Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) | 06/07/2013 |
| 201323007 | 2038.01-01 | Power to Change Beneficiaries or Their Shares | 06/07/2013 |
| 201323006 | 61.00-00 | Gross Income v. Not Gross Income 461.00-00|General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) | 06/07/2013 |
| 201323005 | 267.07-02 | Deferral of Loss from Sale or Exchange Between Members | 06/07/2013 |
| 201323004 | 817.00-00 | Treatment of Variable Contracts | 06/07/2013 |
| 201323003 | 817.00-00 | Treatment of Variable Contracts | 06/07/2013 |
| 201323002 | 817.00-00 | Treatment of Variable Contracts | 06/07/2013 |
| 201323001 | 817.00-00 | Treatment of Variable Contracts | 06/07/2013 |
| 201322054 | 513.00-00 | Unrelated v. Not Unrelated Trade or Business | 05/31/2013 |
| 201322053 | 501.33-00 | Private v. Public Interest Served | 05/31/2013 |
| 201322053 | 501.35-00 | "Exclusively" Test | 05/31/2013 |
| 201322052 | 408.03-00 | Rollover Contributions | 05/31/2013 |
| 201322051 | 414.08-00 | Church Plan | 05/31/2013 |
| 201322050 | 412.06-00 | Minimum Funding Waiver | 05/31/2013 |
