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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.
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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 19551 - 19575 of 76797
尋求幫助| 編號 | UILC | 主題 | 發布日期 |
|---|---|---|---|
| 201550005 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 12/11/2015 |
| 201550005 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 12/11/2015 |
| 201550005 | 671.02-00 | Persons Treated as Grantors | 12/11/2015 |
| 201550004 | 1361.05-00 | Qualified Subchapter S Subsidiary | 12/11/2015 |
| 201550004 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/11/2015 |
| 201550003 | 1361.05-00 | Qualified Subchapter S Subsidiary | 12/11/2015 |
| 201550003 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/11/2015 |
| 201550002 | 1362.01-03 | Late Elections | 12/11/2015 |
| 201550002 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/11/2015 |
| 201550001 | 1362.00-00 | Election by Small Business Corporation | 12/11/2015 |
| 201550001 | 1362.04-00 | Inadvertent Terminations | 12/11/2015 |
| 201550000 | 6110.00-00 | Index for Public Inspection of Written Determination | 12/11/2015 |
| 201549032 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 12/04/2015 |
| 201549031 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 12/04/2015 |
| 201549030 | 4945.04-04 | Grants to Individuals | 12/04/2015 |
| 201549029 | 6532.02-06 | Reconsideration by Secretary | 12/04/2015 |
| 201549028 | 6213.01-00 | Petition to Tax Court | 12/04/2015 |
| 201549028 | 6213.09-00 | Coordination with Bankruptcy Code | 12/04/2015 |
| 201549027 | 467.01-00 | In General | 12/04/2015 |
| 201549026 | 6721.00-00 | Failure to File Certain Information Returns (See Also 6652.00-00) | 12/04/2015 |
| 201549025 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 12/04/2015 |
| 201549025 | 2642.00-00 | Inclusion Ratio | 12/04/2015 |
| 201549025 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/04/2015 |
| 201549024 | 167.28-00 | Computer Software | 12/04/2015 |
| 201549023 | 856.00-00 | Definition of Real Estate Investment Trust | 12/04/2015 |
