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 73251 - 73275 of 74898尋求幫助 尋找 每頁顯示 2550100200 搜尋 編號 UILC 主題 發布日期 199920031 851.00-00 Definition of Regulated Investment Company 05/21/1999 199920031 852.00-00 Taxation of Regulated Investment Companies and Their Shareholders 05/21/1999 199920030 860G.01-00 Regular Interest 05/21/1999 199920029 877.01-00 Principal Purpose--the Avoidance of Tax 05/21/1999 199920028 9100.09-00 Section 442; Accounting Periods 05/21/1999 199920027 118.02-00 Contributions in Aid of Construction 05/21/1999 199920027 118.03-00 Contributions v. Sale of Services 05/21/1999 199920026 338.01-02 Time in which Election must be made 05/21/1999 199920026 7701.02-00 Partnerships v. Associations 05/21/1999 199920026 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 05/21/1999 199920025 1362.00-00 Election by Small Business Corporation 05/21/1999 199920024 355.04-00 Business Purpose 05/21/1999 199920023 7701.00-00 Definitions 05/21/1999 199920022 1362.00-00 Election by Small Business Corporation 05/21/1999 199920021 1362.00-00 Election by Small Business Corporation 05/21/1999 199920020 1502.20-00 Loss Disallowance Rule 05/21/1999 199920020 9100.28-00 Regulation Section 1.1502-20; Loss Disallowance Rule 05/21/1999 199920019 923.00-00 Exempt Foreign Trade Income 05/21/1999 199920019 924.00-00 Foreign Trading Gross Receipts 05/21/1999 199920018 1362.00-00 Election by Small Business Corporation 05/21/1999 199920017 355.01-00 Spin-Off 05/21/1999 199920017 368.04-00 Assets for Control of Transferee (Type "D") 05/21/1999 199920017 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 05/21/1999 199920016 2519.00-00 Disposition of Certain Life Estates 05/21/1999 199920016 2056.07-00 Qualified Terminable Interest Property 05/21/1999 Pagination First page « 首頁 Previous page 上一頁 … Page 2927 Page 2928 Page 2929 Page 2930 當前頁面 2931 Page 2932 Page 2933 Page 2934 Page 2935 … Next page 下一頁 Last page 末頁 »