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. 전시 20076 - 20100 of 74165도움말 찾기 찾다 페이지당 표시 2550100200 검색 숫자 UILC 주제 출시일 201443016 4217.02-00 Limitation on Tax 10/24/2014 201443015 101.00-00 Certain Death Benefits (Excluded v. Not Excluded From Gross Income) 10/24/2014 201443015 264.00-00 Amounts Paid in Connection With Insurance (Deductible v. Not Deductible) 10/24/2014 201443015 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 10/24/2014 201443015 7702.00-00 Life Insurance Contract Defined 10/24/2014 201443015 7702A.00-00 Modified Endowment Contracts 10/24/2014 201443014 1362.00-00 Election by Small Business Corporation 10/24/2014 201443014 1362.01-00 Eligible v. Ineligible 10/24/2014 201443014 1362.02-00 Termination of Election 10/24/2014 201443014 1362.02-02 Ceases to be Small Business Corporation 10/24/2014 201443013 2632.00-00 Special Rules for Allocation of GST Exemption 10/24/2014 201443013 9100.00-00 Extension of Time for Making Certain Elections 10/24/2014 201443012 7701.00-00 Definitions 10/24/2014 201443012 9100.00-00 Extension of Time for Making Certain Elections 10/24/2014 201443012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/24/2014 201443011 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 10/24/2014 201443011 754.02-00 Timeliness of Election 10/24/2014 201443011 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 10/24/2014 201443010 7701.00-00 Definitions 10/24/2014 201443010 9100.00-00 Extension of Time for Making Certain Elections 10/24/2014 201443010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/24/2014 201443009 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 10/24/2014 201443009 382.12-00 Operating Rules 10/24/2014 201443009 382.12-16 Controlled Groups 10/24/2014 201443009 9100.22-00 Other 10/24/2014 Pagination First page « 첫 번째 Previous page 이전의 … Page 800 Page 801 Page 802 Page 803 현재 페이지 804 Page 805 Page 806 Page 807 Page 808 … Next page 다음 Last page 마지막 »