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 71001 - 71025 of 76702
尋求幫助| 編號 | UILC | 主題 | 發布日期 |
|---|---|---|---|
| 200018004 | 338.00-00 | Certain Stock Purchases Treated as Asset Acquisitions | 05/05/2000 |
| 200018004 | 817.06-00 | Other Special Rules | 05/05/2000 |
| 200018003 | 832.06-00 | Losses Incurred | 05/05/2000 |
| 200018002 | 6404.01-03 | Erroneous or Illegal | 05/05/2000 |
| 200018001 | 401.32-00 | Matching Contributions and employee Contributions--Nondiscrimination Test | 05/05/2000 |
| 200017054 | 414.00-00 | Definitions and Special Rules | 04/28/2000 |
| 200017053 | 414.07-00 | Governmental Plan | 04/28/2000 |
| 200017052 | 42.04-07 | Waiver for Certain Federally-Assisted Existing Buildings | 04/28/2000 |
| 200017051 | 101.01-02 | Transfer for Consideration | 04/28/2000 |
| 200017051 | 351.13-00 | Investment Company Exception | 04/28/2000 |
| 200017051 | 721.00-00 | Nonrecognition of Gain or Loss on Contributions | 04/28/2000 |
| 200017051 | 761.00-00 | Terms Defined | 04/28/2000 |
| 200017051 | 2042.05-00 | Possession of Incidents of Ownership | 04/28/2000 |
| 200017051 | 7701.02-03 | Limited Partnerships | 04/28/2000 |
| 200017050 | 1362.01-03 | Late Elections | 04/28/2000 |
| 200017049 | 1362.01-03 | Late Elections | 04/28/2000 |
| 200017048 | 424.00-00 | Definitions and Special Rules | 04/28/2000 |
| 200017047 | 472.01-00 | Election | 04/28/2000 |
| 200017047 | 9100.11-00 | Section 472; LIFO Election | 04/28/2000 |
| 200017046 | 167.01-00 | Property Used in the Trade or Business | 04/28/2000 |
| 200017046 | 167.04-00 | By Whom Deductible | 04/28/2000 |
| 200017046 | 167.13-00 | Tangibles | 04/28/2000 |
| 200017045 | 9114.03-22 | Japan | 04/28/2000 |
| 200017044 | 50.28.00-00 | LEVY: Release of levy | 04/28/2000 |
| 200017043 | 9114.03-22 | Japan | 04/28/2000 |
