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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.
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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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正在显示 36251 - 36275 of 77055
寻求帮助| 编号 | UILC | 主题 | 发布日期 |
|---|---|---|---|
| 201017051 | 163.00-00 | Interest | 04/30/2010 |
| 201017050 | 6231.05-00 | Affected Item | 04/30/2010 |
| 201017049 | 6501.04-13 | Partnership and Individual Partner Returns | 04/30/2010 |
| 201017048 | 6103.05-00 | Disclosure to Persons Having Material Interest | 04/30/2010 |
| 201017047 | 6672.00-00 | Failure to Collect and Pay Over Tax, or Attempt to Evade or Defeat Tax or Supply Information by DISC or FSC | 04/30/2010 |
| 201017046 | 4975.05-02 | Disqualified Person | 04/30/2010 |
| 201017045 | 6231.05-00 | Affected Item | 04/30/2010 |
| 201017044 | 6331.03-00 | Administrative Policy | 04/30/2010 |
| 201017044 | 6334.00-00 | Property Exempt From Levy | 04/30/2010 |
| 201017043 | 45K.00-00 | Credit for Producing Fuel from a Nonconventional Source (Redesignates Existing Sec. 29 as Sec. 45K as of 12/31/2005) | 04/30/2010 |
| 201017042 | 1362.01-03 | Late Elections | 04/30/2010 |
| 201017041 | 1362.04-00 | Inadvertent Terminations | 04/30/2010 |
| 201017040 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/30/2010 |
| 201017039 | 1362.00-00 | Election by Small Business Corporation | 04/30/2010 |
| 201017039 | 1362.01-03 | Late Elections | 04/30/2010 |
| 201017038 | 1362.01-01 | Shareholder Consent | 04/30/2010 |
| 201017037 | 1362.04-00 | Inadvertent Terminations | 04/30/2010 |
| 201017036 | 1362.04-00 | Inadvertent Terminations | 04/30/2010 |
| 201017035 | 7701.00-00 | Definitions | 04/30/2010 |
| 201017035 | 7701.02-00 | Partnerships v. Associations | 04/30/2010 |
| 201017035 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/30/2010 |
| 201017035 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 04/30/2010 |
| 201017034 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 04/30/2010 |
| 201017034 | 754.02-00 | Timeliness of Election | 04/30/2010 |
| 201017034 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/30/2010 |
