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 51251 - 51275 of 74224도움말 찾기 찾다 페이지당 표시 2550100200 검색 숫자 UILC 주제 출시일 200507016 402.07-00 Unrealized Appreciation of Employer's Securities 02/18/2005 200507016 404.16-00 Dividend Paid Deduction for ESOPs 02/18/2005 200507016 401.35-00 Additional Requirements for Employee Stock Ownership Plans 02/18/2005 200507015 408.03-00 Rollover Contributions 02/18/2005 200507014 501.07-00 Social Clubs 02/18/2005 200507013 460.05-00 Definition of Long-Term Contract (See Also 451) 02/18/2005 200507012 1362.02-03 Passive Investment Income 02/18/2005 200507011 1362.01-03 Late Elections 02/18/2005 200507010 2601.03-01 Irrevocable Trusts 02/18/2005 200507009 367.03-11 Treatment of a Subsequent Nonrecognition Transfers 02/18/2005 200507009 367.03-10 Requirements of Gain Recognition Agreement 02/18/2005 200507009 368.06-00 Change in Identity, etc. (Type "F") 02/18/2005 200507008 3121.02-05 If Employed in States Where There are Political Subdivisions or Instrumentalities 02/18/2005 200507007 754.02-00 Timeliness of Election 02/18/2005 200507006 368.04-00 Assets for Control of Transferee (Type "D") 02/18/2005 200507005 355.01-00 Spin-Off 02/18/2005 200507004 856.06-00 Closely Held Determination 02/18/2005 200507003 1362.04-00 Inadvertent Terminations 02/18/2005 200507002 643.06-00 Multiple Trusts 02/18/2005 200507002 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/18/2005 200507002 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 02/18/2005 200507002 2501.01-00 Gift v. Not a Gift 02/18/2005 200507002 2601.03-01 Irrevocable Trusts 02/18/2005 200507001 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 02/18/2005 200506038 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 02/11/2005 Pagination First page « 첫 번째 Previous page 이전의 … Page 2047 Page 2048 Page 2049 Page 2050 현재 페이지 2051 Page 2052 Page 2053 Page 2054 Page 2055 … Next page 다음 Last page 마지막 »