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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 67076 - 67100 of 77055
寻求帮助| 编号 | UILC | 主题 | 发布日期 |
|---|---|---|---|
| 200117022 | 1362.01-03 | Late Elections | 04/27/2001 |
| 200117021 | 2702.02-02 | Personal Residence in Trust | 04/27/2001 |
| 200117020 | 83.05-00 | Applicability of Section | 04/27/2001 |
| 200117019 | 7701.04-00 | Domestic, Foreign Persons | 04/27/2001 |
| 200117018 | 861.09-06 | Asset Method of Apportionment | 04/27/2001 |
| 200117017 | 451.00-00 | General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) | 04/27/2001 |
| 200117016 | 302.05-01 | Waiver of Family Attribution by Individual | 04/27/2001 |
| 200117016 | 305.04-00 | Disproportionate Distributions | 04/27/2001 |
| 200117016 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 04/27/2001 |
| 200117015 | 1362.01-03 | Late Elections | 04/27/2001 |
| 200117014 | 1362.01-03 | Late Elections | 04/27/2001 |
| 200117013 | 1362.02-00 | Termination of Election | 04/27/2001 |
| 200117012 | 1362.01-03 | Late Elections | 04/27/2001 |
| 200117011 | 1362.00-00 | Election by Small Business Corporation | 04/27/2001 |
| 200117010 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 04/27/2001 |
| 200117009 | 1362.01-03 | Late Elections | 04/27/2001 |
| 200117008 | 331.05-00 | Liquidation v. Reorganization | 04/27/2001 |
| 200117008 | 336.03-00 | Liquidation in a Reorganization | 04/27/2001 |
| 200117008 | 368.12-00 | Liquidation v. Reorganization | 04/27/2001 |
| 200117008 | 1367.00-00 | Adjustment to Basis of Stock of, and Indebtedness Owing, Shareholders | 04/27/2001 |
| 200117008 | 1368.00-00 | Distributions | 04/27/2001 |
| 200117008 | 1377.00-00 | Definitions and Special Rules | 04/27/2001 |
| 200117007 | 9100.22-00 | Other | 04/27/2001 |
| 200117007 | 2056.07-01 | Effective Election | 04/27/2001 |
| 200117007 | 2652.01-02 | Special Election for QTIP | 04/27/2001 |
