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 22476 - 22500 of 76797
尋求幫助| 編號 | UILC | 主題 | 發布日期 |
|---|---|---|---|
| 201447011 | 108.02-00 | Reduction of Tax Attributes | 11/21/2014 |
| 201447011 | 108.02-01 | Election to Reduce Basis of Depreciable Property First | 11/21/2014 |
| 201447011 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/21/2014 |
| 201447010 | 9100.04-00 | Section 168; MACRS | 11/21/2014 |
| 201447009 | 1362.00-00 | Election by Small Business Corporation | 11/21/2014 |
| 201447008 | 2056.00-00 | Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) | 11/21/2014 |
| 201447008 | 2056.07-00 | Qualified Terminable Interest Property | 11/21/2014 |
| 201447008 | 2056.07-02 | Partial Election | 11/21/2014 |
| 201447008 | 2652.01-00 | Transferor Defined | 11/21/2014 |
| 201447008 | 2652.01-02 | Special Election for QTIP | 11/21/2014 |
| 201447008 | 2654.00-00 | Special Rules | 11/21/2014 |
| 201447008 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/21/2014 |
| 201447007 | 1361.00-00 | Definitions | 11/21/2014 |
| 201447007 | 1361.03-02 | Qualified Subchapter S Trusts | 11/21/2014 |
| 201447006 | 172.03-00 | Specified Business | 11/21/2014 |
| 201447005 | 468B.01-00 | In General | 11/21/2014 |
| 201447004 | 263.00-00 | Capital Expenditures (Deductible v. Not Deductible) | 11/21/2014 |
| 201447003 | 1296.00-00 | Passive Foreign Investment Company | 11/21/2014 |
| 201447003 | 9100.22-00 | Other | 11/21/2014 |
| 201447002 | 457.09-06 | Nonelective Deferred Compensation | 11/21/2014 |
| 201447001 | 4051.00-00 | Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) | 11/21/2014 |
| 201447000 | 6110.00-00 | Index for Public Inspection of Written Determination | 11/21/2014 |
| 201446038 | 402.08-00 | Rollover Contributions | 11/14/2014 |
| 201446037 | 431.00-00 | Minimum Funding Standards for Multiemployer Plans | 11/14/2014 |
| 201446036 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/14/2014 |
