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.
顯示 62376 - 62400 of 77055
尋求幫助| 編號 | UILC | 主題 | 發布日期 |
|---|---|---|---|
| 200227016 | 355.04-00 | Business Purpose | 07/05/2002 |
| 200227015 | 2055.03-03 | Presently Ascertainable Charitable Remainder | 07/05/2002 |
| 200227014 | 925.01-01 | Election of Grouping | 07/05/2002 |
| 200227013 | 41.00-00 | Credit for Increasing Research Activities | 07/05/2002 |
| 200227012 | 451.00-00 | General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) | 07/05/2002 |
| 200227011 | 6405.01-00 | By Treasury to Joint Committee | 07/05/2002 |
| 200227010 | 9100.09-00 | Section 442; Accounting Periods | 07/05/2002 |
| 200227009 | 42.04-00 | Eligible Basis | 07/05/2002 |
| 200227009 | 167.14-11 | Other Intangible Property | 07/05/2002 |
| 200227009 | 168.00-00 | Modified Accelerated Cost Recovery System | 07/05/2002 |
| 200227009 | 263A.00-00 | Capitalization and Inclusion in Inventory Costs of Certain Expenses | 07/05/2002 |
| 200227009 | 7805.05-00 | Effect of Private Rulings | 07/05/2002 |
| 200227008 | 4251.00-00 | Communications Tax (Taxable v. Not Taxable) | 07/05/2002 |
| 200227008 | 4253.06-00 | Common Carriers and Communication Companies | 07/05/2002 |
| 200227007 | 118.01-01 | Shareholder Contributions | 07/05/2002 |
| 200227007 | 118.01-02 | Nonshareholder Contributions | 07/05/2002 |
| 200227007 | 118.03-00 | Contributions v. Sale of Services | 07/05/2002 |
| 200227006 | 881.00-00 | Tax on Income of Foreign Corporations Not Connected with United States Business | 07/05/2002 |
| 200227005 | 4051.00-00 | Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) | 07/05/2002 |
| 200227004 | 1362.02-03 | Passive Investment Income | 07/05/2002 |
| 200227004 | 1362.04-00 | Inadvertent Terminations | 07/05/2002 |
| 200227003 | 61.00-00 | Gross Income v. Not Gross Income | 07/05/2002 |
| 200227002 | 43.02-00 | Qualified Enhanced Oil Recovery Project | 07/05/2002 |
| 200227001 | 267.07-00 | Special Rules Applicable to Controlled Groups: In General | 07/05/2002 |
| 200227001 | 312.00-00 | Effect on Earnings and Profits (Decrease v. No Decrease) | 07/05/2002 |
