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 44676 - 44700 of 77055
尋求幫助| 編號 | UILC | 主題 | 發布日期 |
|---|---|---|---|
| 200812010 | 9100.11-00 | Section 472; LIFO Election | 03/21/2008 |
| 200812010 | 472.01-00 | Election | 03/21/2008 |
| 200812009 | 1362.04-00 | Inadvertent Terminations | 03/21/2008 |
| 200812008 | 1362.04-00 | Inadvertent Terminations | 03/21/2008 |
| 200812007 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/21/2008 |
| 200812006 | 331.00-00 | Gain or Loss to Shareholders in Corporate Liquidations | 03/21/2008 |
| 200812006 | 267.07-02 | Deferral of Loss from Sale or Exchange Between Members | 03/21/2008 |
| 200812005 | 59.00-00 | Other Definitions and Special Rules | 03/21/2008 |
| 200812004 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 03/21/2008 |
| 200812004 | 355.01-01 | Split-Off | 03/21/2008 |
| 200812004 | 355.09-00 | Distributions Within a Consolidated Group | 03/21/2008 |
| 200812004 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 03/21/2008 |
| 200812004 | 368.04-00 | Assets for Control of Transferee (Type "D") | 03/21/2008 |
| 200812003 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 03/21/2008 |
| 200812003 | 355.01-01 | Split-Off | 03/21/2008 |
| 200812003 | 355.09-00 | Distributions Within a Consolidated Group | 03/21/2008 |
| 200812003 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 03/21/2008 |
| 200812003 | 368.04-00 | Assets for Control of Transferee (Type "D") | 03/21/2008 |
| 200812002 | 61.00-00 | Gross Income v. Not Gross Income | 03/21/2008 |
| 200812002 | 1001.02-07 | Property Differing Materially | 03/21/2008 |
| 200812002 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 03/21/2008 |
| 200812002 | 2601.04-01 | Wills or Revocable Trusts Executed Before October 22, 1986 | 03/21/2008 |
| 200812002 | 1223.00-00 | Holding Period of Capital Assets | 03/21/2008 |
| 200812002 | 1015.00-00 | Basis of Property Acquired by Gift or Transfer in Trust | 03/21/2008 |
| 200812001 | 3301.00-00 | Rate of Tax | 03/21/2008 |
