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 70176 - 70200 of 74039尋求幫助 尋找 每頁顯示 2550100200 搜尋 編號 UILC 主題 發布日期 199947028 863.00-00 Items Not Specified in Sections 861 or 862 11/26/1999 199947027 9114.02-12 Royalties 11/26/1999 199947026 168.31-02 Definitions and Special Rules 11/26/1999 199947025 1362.04-00 Inadvertent Terminations 11/26/1999 199947024 355.01-00 Spin-Off 11/26/1999 199947023 9100.18-00 Section 927; FSC Election 11/26/1999 199947022 642.03-00 Charitable Deduction 11/26/1999 199947022 2055.12-07 Guaranteed Annuity Lead Interest 11/26/1999 199947022 2518.01-00 Requirements for a Qualified Disclaimer 11/26/1999 199947021 9100.09-00 Section 442; Accounting Periods 11/26/1999 199947020 355.01-00 Spin-Off 11/26/1999 199947020 368.04-00 Assets for Control of Transferee (Type "D") 11/26/1999 199947019 355.01-00 Spin-Off 11/26/1999 199947019 355.04-00 Business Purpose 11/26/1999 199947018 9100.09-00 Section 442; Accounting Periods 11/26/1999 199947017 9100.09-00 Section 442; Accounting Periods 11/26/1999 199947016 9100.09-00 Section 442; Accounting Periods 11/26/1999 199947015 9100.09-00 Section 442; Accounting Periods 11/26/1999 199947014 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 11/26/1999 199947014 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 11/26/1999 199947013 9100.22-00 Other 11/26/1999 199947013 1503.04-04 Dual Resident Corporation 11/26/1999 199947012 9100.00-00 Extension of Time for Making Certain Elections 11/26/1999 199947011 367.02-00 Exception Under section 367(a) for Transfers of Property Other Than Stock For Use in the Active Conduct of a Trade or Business 11/26/1999 199947010 453C.00-00 (Repealed - 1987 Act) Certain Indebtedness Treated as Payment on Installment Obligations 11/26/1999 Pagination First page « 首頁 Previous page 上一頁 … Page 2804 Page 2805 Page 2806 Page 2807 當前頁面 2808 Page 2809 Page 2810 Page 2811 Page 2812 … Next page 下一頁 Last page 末頁 »
