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 69401 - 69425 of 77055
尋求幫助| 編號 | UILC | 主題 | 發布日期 |
|---|---|---|---|
| 200040024 | 1248.01-00 | Recognition Provisions (General Rule) | 10/06/2000 |
| 200040023 | 368.01-01 | Using Stock of Corporation Controlling Acquiring Corporation | 10/06/2000 |
| 200040022 | 338.01-02 | Time in which Election must be made | 10/06/2000 |
| 200040022 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 10/06/2000 |
| 200040021 | 9100.18-00 | Section 927; FSC Election | 10/06/2000 |
| 200040021 | 927.04-00 | Election and Termination of Election | 10/06/2000 |
| 200040020 | 9100.22-00 | Other | 10/06/2000 |
| 200040020 | 1503.04-04 | Dual Resident Corporation | 10/06/2000 |
| 200040019 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 10/06/2000 |
| 200040019 | 332.00-00 | Complete Liquidation of Subsidiaries | 10/06/2000 |
| 200040019 | 381.00-00 | Carryovers in Certain Corporate Acquisitions (Allowed v. Not Allowed) | 10/06/2000 |
| 200040019 | 1361.00-00 | Definitions | 10/06/2000 |
| 200040019 | 1374.00-00 | Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) | 10/06/2000 |
| 200040018 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 10/06/2000 |
| 200040017 | 932.00-00 | Coordination of United States and Virgin Islands Income Taxes | 10/06/2000 |
| 200040017 | 1031.02-00 | Like Kind Property | 10/06/2000 |
| 200040016 | 115.00-00 | Income of States, Municipalities, etc. | 10/06/2000 |
| 200040015 | 860D.01-00 | Election | 10/06/2000 |
| 200040015 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/06/2000 |
| 200040014 | 2511.00-00 | Transfers in General (Gift v. Not a Gift) | 10/06/2000 |
| 200040014 | 2601.00-00 | Tax On Generation Skipping Transfers | 10/06/2000 |
| 200040013 | 2601.00-00 | Tax On Generation Skipping Transfers | 10/06/2000 |
| 200040013 | 2632.01-00 | Time and Manner of Allocation | 10/06/2000 |
| 200040012 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 10/06/2000 |
| 200040012 | 2511.00-00 | Transfers in General (Gift v. Not a Gift) | 10/06/2000 |
