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. Mostrando 24026 - 24050 of 74224Buscar ayuda Buscar Mostrar por página 2550100200 Buscar Número UILC Asunto Fecha de publicación 201321024 507.06-00 Imposition of Tax 05/24/2013 201321024 507.09-00 Value of Assets 05/24/2013 201321024 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 05/24/2013 201321024 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 05/24/2013 201321024 4941.04-00 Definition of Self-Dealing 05/24/2013 201321024 4942.03-05 Qualifying Distribution 05/24/2013 201321024 4942.00-00 Taxes on Failure to Distribute Income 05/24/2013 201321024 4945.04-00 Definition of Taxable Expenditure 05/24/2013 201321023 451.00-00 General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) 05/24/2013 201321023 451.14-00 Constructive Receipt 05/24/2013 201321023 451.14-03 Payments to Third Person 05/24/2013 201321023 451.19-00 Accrual Method 05/24/2013 201321022 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 05/24/2013 201321021 469.14-00 Real Property Business 05/24/2013 201321020 6110.00-00 Public Inspection of Written Determinations 05/24/2013 201321019 61.22-00 Discharge of Indebtedness 05/24/2013 201321018 367.01-00 Transfer to Foreign Corporations Subject to Section 367(a) 05/24/2013 201321018 367.03-00 Treatment of Transfers of Stock or Securities to Foreign Corporations 05/24/2013 201321018 367.03-13 Treatment of Subsequent Disposition of Stock of Transferee 05/24/2013 201321018 367.30-00 Transfers of Intangible Property to Foreign Corporations Under Section 367(d) 05/24/2013 201321017 162.36-02 Covered Employees 05/24/2013 201321016 1362.01-03 Late Elections 05/24/2013 201321015 7701.00-00 Definitions 05/24/2013 201321015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/24/2013 201321014 7701.00-00 Definitions 05/24/2013 Pagination First page « Primero Previous page Anterior … Page 958 Page 959 Page 960 Page 961 Página actual 962 Page 963 Page 964 Page 965 Page 966 … Next page Siguiente Last page Último »