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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 58401 - 58425 of 77055
寻求帮助| 编号 | UILC | 主题 | 发布日期 |
|---|---|---|---|
| 200333023 | 2518.01-00 | Requirements for a Qualified Disclaimer | 08/15/2003 |
| 200333022 | 1362.01-03 | Late Elections | 08/15/2003 |
| 200333021 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 08/15/2003 |
| 200333020 | 336.01-00 | General Rule | 08/15/2003 |
| 200333020 | 721.00-00 | Nonrecognition of Gain or Loss on Contributions | 08/15/2003 |
| 200333019 | 2642.00-00 | Inclusion Ratio | 08/15/2003 |
| 200333019 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/15/2003 |
| 200333018 | 355.01-00 | Spin-Off | 08/15/2003 |
| 200333017 | 1362.00-00 | Election by Small Business Corporation | 08/15/2003 |
| 200333016 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/15/2003 |
| 200333015 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 08/15/2003 |
| 200333015 | 1502.75-00 | Filing Requirements | 08/15/2003 |
| 200333014 | 382.00-00 | Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes | 08/15/2003 |
| 200333014 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/15/2003 |
| 200333013 | 507.00-00 | Termination of Private Foundation Status | 08/15/2003 |
| 200333013 | 664.00-00 | Charitable Remainder Trusts | 08/15/2003 |
| 200333013 | 1015.00-00 | Basis of Property Acquired by Gift or Transfer in Trust | 08/15/2003 |
| 200333013 | 1223.00-00 | Holding Period of Capital Assets | 08/15/2003 |
| 200333013 | 2516.00-00 | Certain Property Settlements (Exempt v. Not Exempt From Gift Tax) | 08/15/2003 |
| 200333012 | 7701.00-00 | Definitions | 08/15/2003 |
| 200333012 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 08/15/2003 |
| 200333011 | 42.06-00 | Definitions and Special Rules Relating to Credit Period | 08/15/2003 |
| 200333011 | 9100.01-00 | Section 42; Low-Income Housing Credit | 08/15/2003 |
| 200333010 | 9100.22-00 | Other | 08/15/2003 |
| 200333010 | 1503.04-04 | Dual Resident Corporation | 08/15/2003 |
