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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 62351 - 62375 of 77055
寻求帮助| 编号 | UILC | 主题 | 发布日期 |
|---|---|---|---|
| 200227028 | 1362.03-00 | S Termination Year | 07/05/2002 |
| 200227027 | 1362.04-00 | Inadvertent Terminations | 07/05/2002 |
| 200227027 | 1361.03-02 | Qualified Subchapter S Trusts | 07/05/2002 |
| 200227026 | 1362.04-00 | Inadvertent Terminations | 07/05/2002 |
| 200227025 | 1362.00-00 | Election by Small Business Corporation | 07/05/2002 |
| 200227024 | 368.04-00 | Assets for Control of Transferee (Type "D") | 07/05/2002 |
| 200227024 | 355.01-00 | Spin-Off | 07/05/2002 |
| 200227023 | 103.02-01 | Political Subdivisions | 07/05/2002 |
| 200227022 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 07/05/2002 |
| 200227022 | 1361.03-02 | Qualified Subchapter S Trusts | 07/05/2002 |
| 200227022 | 2631.00-00 | GST Exemption | 07/05/2002 |
| 200227021 | 1361.03-03 | Electing Small Business Trusts | 07/05/2002 |
| 200227021 | 1362.00-00 | Election by Small Business Corporation | 07/05/2002 |
| 200227020 | 671.02-00 | Persons Treated as Grantors | 07/05/2002 |
| 200227020 | 1001.02-07 | Property Differing Materially | 07/05/2002 |
| 200227020 | 2041.03-00 | General Power v. Not a General Power | 07/05/2002 |
| 200227020 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 07/05/2002 |
| 200227020 | 2601.04-01 | Wills or Revocable Trusts Executed Before October 22, 1986 | 07/05/2002 |
| 200227019 | 338.01-02 | Time in which Election must be made | 07/05/2002 |
| 200227019 | 9100.07-00 | Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 07/05/2002 |
| 200227018 | 9214.00-00 | Leasing Shelter | 07/05/2002 |
| 200227018 | 61.43-01 | Lease of Property | 07/05/2002 |
| 200227017 | 2632.01-00 | Time and Manner of Allocation | 07/05/2002 |
| 200227017 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/05/2002 |
| 200227016 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 07/05/2002 |
