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 42901 - 42925 of 76888
尋求幫助| 編號 | UILC | 主題 | 發布日期 |
|---|---|---|---|
| 200838014 | 7701.00-00 | Definitions | 09/19/2008 |
| 200838014 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/19/2008 |
| 200838013 | 42.00-00 | Low-Income Housing Credit | 09/19/2008 |
| 200838012 | 446.14-00 | Method of Accounting; Change of Method; Accrual to Cash (Overall) | 09/19/2008 |
| 200838012 | 9100.10-01 | Accounting Methods | 09/19/2008 |
| 200838011 | 1382.00-00 | Taxable Income of Cooperatives | 09/19/2008 |
| 200838011 | 199.06-00 | Agricultural and Horticultural Cooperatives | 09/19/2008 |
| 200838010 | 1362.01-03 | Late Elections | 09/19/2008 |
| 200838009 | 1362.01-03 | Late Elections | 09/19/2008 |
| 200838008 | 1388.00-00 | Definitions; Special Rules | 09/19/2008 |
| 200838008 | 501.12-03 | Mutual or Cooperative Electric Companies | 09/19/2008 |
| 200838007 | 897.03-00 | U.S. Real Property Holding Corporation | 09/19/2008 |
| 200838006 | 754.02-00 | Timeliness of Election | 09/19/2008 |
| 200838006 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 09/19/2008 |
| 200838005 | 2632.01-00 | Time and Manner of Allocation | 09/19/2008 |
| 200838005 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/19/2008 |
| 200838004 | 1362.04-00 | Inadvertent Terminations | 09/19/2008 |
| 200838003 | 1293.04-00 | Previously Taxed Amounts | 09/19/2008 |
| 200838003 | 1293.04-02 | Prevention of Double Inclusion (See Also 1248.00-00|(prop. 1248(d)(7)) | 09/19/2008 |
| 200838003 | 1293.05-00 | Basis Adjustments | 09/19/2008 |
| 200838003 | 1295.00-00 | Qualified Electing Fund | 09/19/2008 |
| 200838003 | 1295.01-00 | Who Can Make Election | 09/19/2008 |
| 200838003 | 1295.03-00 | Election Requirements | 09/19/2008 |
| 200838003 | 1295.03-02 | PFIC Annual Information Statement | 09/19/2008 |
| 200838003 | 1297.00-00 | Special Rules | 09/19/2008 |
