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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 61251 - 61275 of 77055
寻求帮助| 编号 | UILC | 主题 | 发布日期 |
|---|---|---|---|
| 200242006 | 162.30-00 | Form v. Substance | 10/18/2002 |
| 200242006 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 10/18/2002 |
| 200242006 | 6662.00-00 | Accuracy-related penalty | 10/18/2002 |
| 200242005 | 832.15-00 | Interinsurers or Reciprocal Underwriters | 10/18/2002 |
| 200242004 | 701.01-00 | Partnership ISP - Subchapter K Anti-Abuse Rule Regulation Section 1.701-2 | 10/18/2002 |
| 200242004 | 752.00-00 | Treatment of Certain Liabilities | 10/18/2002 |
| 200242004 | 166.01-00 | Basis | 10/18/2002 |
| 200242003 | 75.13.03-00 | SUMMONSES: Third-party summonses: Exceptions | 10/18/2002 |
| 200242003 | 9999.98-00 | Not Able to Identify Under Present List | 10/18/2002 |
| 200242002 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/18/2002 |
| 200242002 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 10/18/2002 |
| 200242002 | 2652.01-02 | Special Election for QTIP | 10/18/2002 |
| 200242002 | 2654.00-00 | Special Rules | 10/18/2002 |
| 200242001 | 446.00-00 | General Rule for Methods of Accounting (Permissible v. Not Permissible) | 10/18/2002 |
| 200241059 | 408.00-00 | Individual Retirement Accounts | 10/11/2002 |
| 200241058 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/11/2002 |
| 200241057 | 414.09-00 | Certain Employee Contributions | 10/11/2002 |
| 200241056 | 507.00-00 | Termination of Private Foundation Status | 10/11/2002 |
| 200241056 | 501.03-02 | Foundations | 10/11/2002 |
| 200241056 | 509.03-00 | Continuation of Private Foundation Status | 10/11/2002 |
| 200241056 | 4940.00-00 | Excise Tax on Net Investment Income (Applicable v. Not Applicable) | 10/11/2002 |
| 200241056 | 4941.04-00 | Definition of Self-Dealing | 10/11/2002 |
| 200241056 | 4942.03-05 | Qualifying Distribution | 10/11/2002 |
| 200241056 | 4945.04-06 | Expenditure Responsibility | 10/11/2002 |
| 200241056 | 6033.02-01 | Private Foundation | 10/11/2002 |
