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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.
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.
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正在显示 9751 - 9775 of 77055
寻求帮助| 编号 | UILC | 主题 | 发布日期 |
|---|---|---|---|
| 202052005 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 12/24/2020 |
| 202052004 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 12/24/2020 |
| 202052003 | 1361.01-04 | More than One Class of Stock | 12/24/2020 |
| 202052003 | 1362.00-00 | Election by Small Business Corporation | 12/24/2020 |
| 202052003 | 1362.02-00 | Termination of Election | 12/24/2020 |
| 202052003 | 1362.04-00 | Inadvertent Terminations | 12/24/2020 |
| 202052002 | 263.00-00 | Capital Expenditures (Deductible v. Not Deductible) | 12/24/2020 |
| 202052002 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/24/2020 |
| 202052001 | 168.00-00 | Modified Accelerated Cost Recovery System | 12/24/2020 |
| 202052001 | 7701.00-00 | Definitions | 12/24/2020 |
| 202052001 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/24/2020 |
| 202052001 | 9100.04-00 | Section 168; MACRS | 12/24/2020 |
| 202052001 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/24/2020 |
| 202052000 | 6110.00-00 | Index for Public Inspection of Written Determination | 12/24/2020 |
| 202051011 | 355.01-00 | Spin-Off | 12/18/2020 |
| 202051011 | 368.04-00 | Assets for Control of Transferee (Type "D") | 12/18/2020 |
| 202051010 | 1362.01-03 | Late Elections | 12/18/2020 |
| 202051010 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/18/2020 |
| 202051009 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 12/18/2020 |
| 202051009 | 355.06-00 | Device | 12/18/2020 |
| 202051009 | 358.00-00 | Basis to Distributees | 12/18/2020 |
| 202051009 | 361.00-00 | Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) | 12/18/2020 |
| 202051009 | 361.02-02 | Certain Transfers to Creditors | 12/18/2020 |
| 202051009 | 362.00-00 | Basis to Corporations | 12/18/2020 |
| 202051008 | 856.00-00 | Definition of Real Estate Investment Trust | 12/18/2020 |
