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 22426 - 22450 of 74224寻求帮助 发现 显示每一页 2550100200 搜索 编号 UILC 主题 发布日期 201405008 83.02-03 Election to Include in Gross Income in Year of Transfer; Time for Making Election 01/31/2014 201405007 1362.00-00 Election by Small Business Corporation 01/31/2014 201405007 1362.04-00 Inadvertent Terminations 01/31/2014 201405006 9100.11-00 Section 472; LIFO Election 01/31/2014 201405005 302.00-00 Distributions in Redemption of Stock 01/31/2014 201405005 302.03-00 Complete Termination of Interest 01/31/2014 201405005 163.00-00 Interest 01/31/2014 201405005 163.01-00 Installment Purchases 01/31/2014 201405005 163.07-07 S Corporations 01/31/2014 201405005 311.00-00 Taxability of Corporation on Distribution 01/31/2014 201405005 311.01-00 With Respect to its Stock 01/31/2014 201405005 453.00-00 Installment Method (Available v. Not Available) 01/31/2014 201405005 453.10-01 Installment Sale 01/31/2014 201405005 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/31/2014 201405005 1361.04-00 Straight Debt Safe Harbor 01/31/2014 201405005 1361.00-00 Definitions 01/31/2014 201405005 61.00-00 Gross Income v. Not Gross Income 01/31/2014 201405004 1362.04-00 Inadvertent Terminations 01/31/2014 201405003 368.04-00 Assets for Control of Transferee (Type "D") 01/31/2014 201405003 355.01-01 Split-Off 01/31/2014 201405002 614.04-00 Aggregating Non-Operating Mineral Interests 01/31/2014 201405001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/31/2014 201404018 9100.00-00 Extension of Time for Making Certain Elections 01/24/2014 201404018 408A.00-00 Roth IRA 01/24/2014 201404017 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 01/24/2014 Pagination First page « 首页 Previous page 前一页 … Page 894 Page 895 Page 896 Page 897 当前页面 898 Page 899 Page 900 Page 901 Page 902 … Next page 下一页 Last page 最后一页 »