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 20076 - 20100 of 77055
尋求幫助| 編號 | UILC | 主題 | 發布日期 |
|---|---|---|---|
| 201543016 | 6664.01-00 | Definition of Underpayment | 10/23/2015 |
| 201543015 | 6501.04-14 | S Corporation and Shareholder Returns | 10/23/2015 |
| 201543015 | 6501.07-00 | Omission of Income (25% Rule)--Exception to Period of Limitations | 10/23/2015 |
| 201543015 | 6501.07-13 | Determination of Percentage of Omission | 10/23/2015 |
| 201543014 | 197.00-00 | Amortization of Goodwill & Certain Other Intangibles | 10/23/2015 |
| 201543014 | 263.13-00 | Acquisition of Property, Intangibles | 10/23/2015 |
| 201543013 | 162.01-08 | Reasonable Expectation of Profit v. No Reasonable Expectation | 10/23/2015 |
| 201543013 | 162.24-12 | Lobbying Activities | 10/23/2015 |
| 201543013 | 162.29-00 | Gift v. Deductible Expense | 10/23/2015 |
| 201543012 | 414.08-00 | Church Plan | 10/23/2015 |
| 201543011 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/23/2015 |
| 201543010 | 7701.00-00 | Definitions | 10/23/2015 |
| 201543010 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 10/23/2015 |
| 201543009 | 9100.22-00 | Other | 10/23/2015 |
| 201543009 | 992.02-00 | Election | 10/23/2015 |
| 201543008 | 1092.00-00 | Straddles | 10/23/2015 |
| 201543008 | 1092.05-00 | Mixed Straddles | 10/23/2015 |
| 201543008 | 1092.05-02 | Mixed Straddle Account | 10/23/2015 |
| 201543007 | 884.08-00 | Rules for Termination, Liquidation, Reorganization or Incorporation | 10/23/2015 |
| 201543007 | 884.08-10 | Complete Termination of a U. S. Business | 10/23/2015 |
| 201543007 | 9100.22-00 | Other | 10/23/2015 |
| 201543006 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 10/23/2015 |
| 201543006 | 2601.00-00 | Tax On Generation Skipping Transfers | 10/23/2015 |
| 201543005 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/23/2015 |
| 201543005 | 9100.22-00 | Other | 10/23/2015 |
