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.
- Enter a term in the Find box.
- Click the Search button.
顯示 76026 - 76050 of 77311
尋求幫助| 編號 | UILC | 主題 | 發布日期 |
|---|---|---|---|
| 199916025 | 2036.23-00 | Amount Included | 04/23/1999 |
| 199916025 | 2056.07-03 | Qualifying Interest | 04/23/1999 |
| 199916025 | 2207A.02-00 | Recovery With Respect to Gift Tax | 04/23/1999 |
| 199916025 | 2511.01-00 | Donative Intent | 04/23/1999 |
| 199916025 | 2512.00-00 | Valuation of Gifts | 04/23/1999 |
| 199916025 | 2519.00-00 | Disposition of Certain Life Estates | 04/23/1999 |
| 199916025 | 6324.01-00 | Estate Tax Liens | 04/23/1999 |
| 199916025 | 6324.02-00 | Gift Tax Liens | 04/23/1999 |
| 199916025 | 6901.02-00 | Liability | 04/23/1999 |
| 199916025 | 6902.01-00 | Burden of Proof | 04/23/1999 |
| 199916024 | 1362.00-00 | Election by Small Business Corporation | 04/23/1999 |
| 199916023 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 04/23/1999 |
| 199916023 | 101.00-00 | Certain Death Benefits (Excluded v. Not Excluded From Gross Income) | 04/23/1999 |
| 199916023 | 264.00-00 | Amounts Paid in Connection With Insurance (Deductible v. Not Deductible) | 04/23/1999 |
| 199916023 | 403.00-00 | Taxation of Employee Annuities (Taxable v. Not Taxable) | 04/23/1999 |
| 199916023 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 04/23/1999 |
| 199916023 | 1502.00-00 | Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 04/23/1999 |
| 199916023 | 7702.00-00 | Life Insurance Contract Defined | 04/23/1999 |
| 199916023 | 7702A.00-00 | Modified Endowment Contracts | 04/23/1999 |
| 199916022 | 1362.00-00 | Election by Small Business Corporation | 04/23/1999 |
| 199916021 | 1362.00-00 | Election by Small Business Corporation | 04/23/1999 |
| 199916020 | 42.14-00 | Secretary's Authority to Provide Regulations | 04/23/1999 |
| 199916019 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/23/1999 |
| 199916018 | 1362.00-00 | Election by Small Business Corporation | 04/23/1999 |
| 199916017 | 338.00-00 | Certain Stock Purchases Treated as Asset Acquisitions | 04/23/1999 |
