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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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Mostrando 66226 - 66250 of 76413
Buscar ayuda| Número | UILC | Asunto | Fecha de publicación |
|---|---|---|---|
| 200119048 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 05/11/2001 |
| 200119048 | 368.04-00 | Assets for Control of Transferee (Type "D") | 05/11/2001 |
| 200119047 | 2601.00-00 | Tax On Generation Skipping Transfers | 05/11/2001 |
| 200119047 | 61.00-00 | Gross Income v. Not Gross Income | 05/11/2001 |
| 200119047 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 05/11/2001 |
| 200119047 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 05/11/2001 |
| 200119046 | 877.08-00 | Ruling Submission by Expatriating Long-Term Resident | 05/11/2001 |
| 200119045 | 148.00-00 | Arbitrage | 05/11/2001 |
| 200119044 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 05/11/2001 |
| 200119043 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 05/11/2001 |
| 200119042 | 877.08-00 | Ruling Submission by Expatriating Long-Term Resident | 05/11/2001 |
| 200119041 | 1362.01-03 | Late Elections | 05/11/2001 |
| 200119040 | 1362.04-00 | Inadvertent Terminations | 05/11/2001 |
| 200119039 | 831.03-00 | Whether Company Qualifies as Insurance Company | 05/11/2001 |
| 200119039 | 832.00-00 | Insurance Company Taxable Income | 05/11/2001 |
| 200119038 | 338.01-02 | Time in which Election must be made | 05/11/2001 |
| 200119038 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 05/11/2001 |
| 200119036 | 817.04-00 | Variable Contract Defined | 05/11/2001 |
| 200119035 | 3121.04-01 | Common Law Tests | 05/11/2001 |
| 200119035 | 3401.04-02 | Employee v. Not an Employee | 05/11/2001 |
| 200119033 | 1362.04-00 | Inadvertent Terminations | 05/11/2001 |
| 200119031 | 2601.04-05 | Cases of Mental Incompetency | 05/11/2001 |
| 200119030 | 2056.07-00 | Qualified Terminable Interest Property | 05/11/2001 |
| 200119029 | 2601.04-05 | Cases of Mental Incompetency | 05/11/2001 |
| 200119028 | 1362.02-03 | Passive Investment Income | 05/11/2001 |
