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 27451 - 27475 of 76797
尋求幫助| 編號 | UILC | 主題 | 發布日期 |
|---|---|---|---|
| 201306023 | 4940.03-00 | Exempt Operating Foundations | 02/08/2013 |
| 201306022 | 6321.00-00 | Lien for Taxes (Lien Right v. No Lien Right) | 02/08/2013 |
| 201306021 | 860C.02-00 | Taxable Income or Net Loss | 02/08/2013 |
| 201306020 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/08/2013 |
| 201306020 | 1361.05-00 | Qualified Subchapter S Subsidiary | 02/08/2013 |
| 201306019 | 4051.00-00 | Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) | 02/08/2013 |
| 201306019 | 4052.00-00 | Definition and Special Rules | 02/08/2013 |
| 201306018 | 275.01-00 | Federal Income | 02/08/2013 |
| 201306018 | 165.00-00 | Deductions For Losses | 02/08/2013 |
| 201306018 | 163.05-00 | Personal Interest in General | 02/08/2013 |
| 201306018 | 61.28-00 | Damages, Court Awards, Settlements | 02/08/2013 |
| 201306017 | 165.07-00 | Disaster Losses | 02/08/2013 |
| 201306017 | 6511.01-03 | Claim Filed Late | 02/08/2013 |
| 201306017 | 6511.09-00 | Timeliness of Claim | 02/08/2013 |
| 201306016 | 1362.04-00 | Inadvertent Terminations | 02/08/2013 |
| 201306015 | 1362.04-00 | Inadvertent Terminations | 02/08/2013 |
| 201306014 | 301.00-00 | Distributions of Property | 02/08/2013 |
| 201306014 | 305.00-00 | Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) | 02/08/2013 |
| 201306013 | 301.00-00 | Distributions of Property | 02/08/2013 |
| 201306013 | 305.00-00 | Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) | 02/08/2013 |
| 201306012 | 301.00-00 | Distributions of Property | 02/08/2013 |
| 201306012 | 305.00-00 | Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) | 02/08/2013 |
| 201306011 | 1022.00-00 | Basis Rules Applicable to the Estates of Decedents Dying in 2010 9100.00-00|Extension of Time for Making Certain Elections | 02/08/2013 |
| 201306010 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 02/08/2013 |
| 201306010 | 355.01-01 | Split-Off | 02/08/2013 |
