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. View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files. 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. Enter a term in the Find box. Click the Search button. 正在显示 72801 - 72825 of 74092寻求帮助 发现 显示每一页 2550100200 搜索 编号 UILC 主题 发布日期 199916027 1362.00-00 Election by Small Business Corporation 04/23/1999 199916026 9100.00-00 Extension of Time for Making Certain Elections 04/23/1999 199916026 2652.01-02 Special Election for QTIP 04/23/1999 199916025 704.00-00 Partner's Distributive Share 04/23/1999 199916025 2036.01-00 Retention of Possession or Enjoyment of Right to Income From Property 04/23/1999 199916025 2036.08-02 Retention of Right in Property for Life 04/23/1999 199916025 2036.23-00 Amount Included 04/23/1999 199916025 2056.07-03 Qualifying Interest 04/23/1999 199916025 2207A.02-00 Recovery With Respect to Gift Tax 04/23/1999 199916025 2511.01-00 Donative Intent 04/23/1999 199916025 2512.00-00 Valuation of Gifts 04/23/1999 199916025 2519.00-00 Disposition of Certain Life Estates 04/23/1999 199916025 6324.01-00 Estate Tax Liens 04/23/1999 199916025 6324.02-00 Gift Tax Liens 04/23/1999 199916025 6901.02-00 Liability 04/23/1999 199916025 6902.01-00 Burden of Proof 04/23/1999 199916024 1362.00-00 Election by Small Business Corporation 04/23/1999 199916023 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 04/23/1999 199916023 101.00-00 Certain Death Benefits (Excluded v. Not Excluded From Gross Income) 04/23/1999 199916023 264.00-00 Amounts Paid in Connection With Insurance (Deductible v. Not Deductible) 04/23/1999 199916023 403.00-00 Taxation of Employee Annuities (Taxable v. Not Taxable) 04/23/1999 199916023 368.00-00 Definitions Relating to Corporate Reorganizations 04/23/1999 199916023 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 04/23/1999 199916023 7702.00-00 Life Insurance Contract Defined 04/23/1999 199916023 7702A.00-00 Modified Endowment Contracts 04/23/1999 Pagination First page « 首页 Previous page 前一页 … Page 2909 Page 2910 Page 2911 Page 2912 当前页面 2913 Page 2914 Page 2915 Page 2916 Page 2917 … Next page 下一页 Last page 最后一页 »