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 67926 - 67950 of 74326도움말 찾기 찾다 페이지당 표시 2550100200 검색 숫자 UILC 주제 출시일 200025012 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 06/23/2000 200025011 6221.00-00 Tax Treatment Determined At Partnership Level 06/23/2000 200025011 6230.04-00 Special Rules with Respect to Credits or Refunds 06/23/2000 200025010 338.01-02 Time in which Election must be made 06/23/2000 200025010 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 06/23/2000 200025009 355.01-00 Spin-Off 06/23/2000 200025009 368.04-00 Assets for Control of Transferee (Type "D") 06/23/2000 200025008 807.02-00 Items Taken Into Account 06/23/2000 200025008 807.04-01 Net Surrender Value Contract 06/23/2000 200025007 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 06/23/2000 200025006 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 06/23/2000 200025005 457.01-00 Year of Inclusion in Gross Income 06/23/2000 200025005 457.05-00 Eligible Deferred Compensation Plan Defined 06/23/2000 200025004 144.01-10 Manufacturing Facility 06/23/2000 200025003 6402.01-00 Credit of Overpayment Against Any Tax Liability 06/23/2000 200025003 6601.10-00 Request for Interest Netting 06/23/2000 200025003 6611.03-00 Interest on Credits 06/23/2000 200025002 162.02-00 Ordinary and Necessary (See Also Specific Headings Infra This Section) 06/23/2000 200025001 355.03-00 Active Business 06/23/2000 200025001 355.03-01 Five-Year Requirement 06/23/2000 200025001 83.01-00 When Includible in Gross Income 06/23/2000 200025001 162.07-29 Deductible by Whom 06/23/2000 200024058 861.09-07 Fair Market Value Method 06/16/2000 200024058 864.04-00 Rules for Allocating Interest, etc. (See Also 861.08 through 861.14) 06/16/2000 200024057 414.09-00 Certain Employee Contributions 06/16/2000 Pagination First page « 첫 번째 Previous page 이전의 … Page 2714 Page 2715 Page 2716 Page 2717 현재 페이지 2718 Page 2719 Page 2720 Page 2721 Page 2722 … Next page 다음 Last page 마지막 »