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 71451 - 71475 of 74092尋求幫助 尋找 每頁顯示 2550100200 搜尋 編號 UILC 主題 發布日期 199932033 9100.09-00 Section 442; Accounting Periods 08/13/1999 199932033 444.03-00 Procedural Requirements for Making Election 08/13/1999 199932032 4976.00-00 Taxes with Respect to Funded Welfare Benefit Plans 08/13/1999 199932032 61.44-00 Recovery of Items Previously Deducted--Tax Benefit 08/13/1999 199932031 83.01-00 When Includible in Gross Income 08/13/1999 199932031 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 08/13/1999 199932031 419.00-00 Treatment of Funded Welfare Benefit Plans 08/13/1999 199932031 671.02-00 Persons Treated as Grantors 08/13/1999 199932031 677.04-00 Discharge of Obligation of Grantor or Spouse 08/13/1999 199932030 1362.01-03 Late Elections 08/13/1999 199932029 1362.01-03 Late Elections 08/13/1999 199932028 642.03-03 Paid or Permanently Set Aside 08/13/1999 199932027 642.03-03 Paid or Permanently Set Aside 08/13/1999 199932026 1362.04-00 Inadvertent Terminations 08/13/1999 199932025 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 08/13/1999 199932025 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 08/13/1999 199932024 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 08/13/1999 199932024 7704.03-00 Qualifying Income 08/13/1999 199932023 9100.09-00 Section 442; Accounting Periods 08/13/1999 199932022 925.00-00 Transfer Pricing Rules 08/13/1999 199932022 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 08/13/1999 199932022 6901.03-00 Period of Limitations 08/13/1999 199932021 861.08-05 Research and Experimental Expenditures -- Allocation 08/13/1999 199932021 936.03-05 Profit Split Election 08/13/1999 199932020 1362.01-03 Late Elections 08/13/1999 Pagination First page « 首頁 Previous page 上一頁 … Page 2855 Page 2856 Page 2857 Page 2858 當前頁面 2859 Page 2860 Page 2861 Page 2862 Page 2863 … Next page 下一頁 Last page 末頁 »