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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顯示 26776 - 26800 of 77055
尋求幫助| 編號 | UILC | 主題 | 發布日期 |
|---|---|---|---|
| 201322036 | 1361.01-00 | Small Business Corporation v. Not a Small Business Corporation | 05/31/2013 |
| 201322036 | 1361.01-04 | More than One Class of Stock | 05/31/2013 |
| 201322036 | 1362.00-00 | Election by Small Business Corporation | 05/31/2013 |
| 201322036 | 1362.01-00 | Eligible v. Ineligible | 05/31/2013 |
| 201322035 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 05/31/2013 |
| 201322035 | 264.03-00 | Exceptions | 05/31/2013 |
| 201322034 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 05/31/2013 |
| 201322034 | 9100.22-00 | Other | 05/31/2013 |
| 201322033 | 1256.07-05 | Qualified Board or Exchange | 05/31/2013 |
| 201322032 | 382.00-00 | Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes | 05/31/2013 |
| 201322031 | 2652.01-02 | Special Election for QTIP | 05/31/2013 |
| 201322031 | 2654.00-00 | Special Rules | 05/31/2013 |
| 201322031 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/31/2013 |
| 201322030 | 468A.01-00 | In General | 05/31/2013 |
| 201322029 | 468A.01-00 | In General | 05/31/2013 |
| 201322028 | 1362.01-03 | Late Elections | 05/31/2013 |
| 201322027 | 45G.00-00 | Railroad Track Maintenance Credit | 05/31/2013 |
| 201322026 | 468B.06-00 | Other Funds | 05/31/2013 |
| 201322025 | 2642.00-00 | Inclusion Ratio | 05/31/2013 |
| 201322025 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 05/31/2013 |
| 201322025 | 2036.00-00 | Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | 05/31/2013 |
| 201322025 | 2038.00-00 | Revocable Transfers (Included v. Not Included in Gross Estate) | 05/31/2013 |
| 201322024 | 7704.00-00 | Certain Publicly Traded Partnerships Treated as Corporations | 05/31/2013 |
| 201322024 | 7704.03-00 | Qualifying Income | 05/31/2013 |
| 201322023 | 61.00-00 | Gross Income v. Not Gross Income | 05/31/2013 |
