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 72676 - 72700 of 77055
尋求幫助| 編號 | UILC | 主題 | 發布日期 |
|---|---|---|---|
| 200001021 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 01/07/2000 |
| 200001021 | 355.01-00 | Spin-Off | 01/07/2000 |
| 200001021 | 367.00-00 | Foreign Corporations | 01/07/2000 |
| 200001021 | 368.04-00 | Assets for Control of Transferee (Type "D") | 01/07/2000 |
| 200001020 | 9100.09-00 | Section 442; Accounting Periods | 01/07/2000 |
| 200001019 | 6402.00-00 | Authority to Make Credits or Refunds | 01/07/2000 |
| 200001019 | 6511.00-00 | Limitations on Credit or Refund (Barred v. Not Barred) | 01/07/2000 |
| 200001018 | 482.11-08 | Cost Sharing Agreements | 01/07/2000 |
| 200001017 | 1362.01-03 | Late Elections | 01/07/2000 |
| 200001016 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/07/2000 |
| 200001016 | 7701.00-00 | Definitions | 01/07/2000 |
| 200001015 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 01/07/2000 |
| 200001015 | 2702.00-00 | Special Valuation Rules for Transfers in Trust | 01/07/2000 |
| 200001015 | 1361.00-00 | Definitions | 01/07/2000 |
| 200001014 | 457.01-00 | Year of Inclusion in Gross Income | 01/07/2000 |
| 200001014 | 457.05-00 | Eligible Deferred Compensation Plan Defined | 01/07/2000 |
| 200001013 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 01/07/2000 |
| 200001013 | 2702.00-00 | Special Valuation Rules for Transfers in Trust | 01/07/2000 |
| 200001013 | 1361.00-00 | Definitions | 01/07/2000 |
| 200001012 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 01/07/2000 |
| 200001012 | 2518.01-01 | Time Limit | 01/07/2000 |
| 200001012 | 2601.00-00 | Tax On Generation Skipping Transfers | 01/07/2000 |
| 200001011 | 355.01-00 | Spin-Off | 01/07/2000 |
| 200001011 | 356.00-00 | Receipt of Additional Consideration--Boot (Gain Recognized v. Not Recognized) | 01/07/2000 |
| 200001011 | 368.04-00 | Assets for Control of Transferee (Type "D") | 01/07/2000 |
