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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 9376 - 9400 of 76413
Buscar ayuda| Número | UILC | Asunto | Fecha de publicación |
|---|---|---|---|
| 202042014 | 461.00-00 | General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) | 10/16/2020 |
| 202042013 | 54A.00-00 | Credit to Holders of Qualified Tax Credit Bonds | 10/16/2020 |
| 202042012 | 401.00-00 | Qualified Pension, Profit-Sharing, and Stock Bonus Plan | 10/16/2020 |
| 202042012 | 401.06-00 | Required Distributions | 10/16/2020 |
| 202042012 | 401.06-02 | Employee Dies Before Entire Interest Distributed | 10/16/2020 |
| 202042012 | 408.00-00 | Individual Retirement Accounts | 10/16/2020 |
| 202042012 | 408.08-00 | Tax Treatment of Accounts and Annuities | 10/16/2020 |
| 202042011 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/16/2020 |
| 202042011 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 10/16/2020 |
| 202042010 | 83.00-00 | Property Transferred in Connection With Performance of Services | 10/16/2020 |
| 202042009 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/16/2020 |
| 202042009 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 10/16/2020 |
| 202042008 | 1362.00-00 | Election by Small Business Corporation | 10/16/2020 |
| 202042008 | 1362.04-00 | Inadvertent Terminations | 10/16/2020 |
| 202042007 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 10/16/2020 |
| 202042007 | 4941.04-00 | Definition of Self-Dealing | 10/16/2020 |
| 202042006 | 336.00-00 | Gain or Loss Recognized on Property Distributed in Complete Liquidation | 10/16/2020 |
| 202042006 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 10/16/2020 |
| 202042006 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/16/2020 |
| 202042006 | 9100.22-00 | Other | 10/16/2020 |
| 202042005 | 168.24-00 | Public Utility Property | 10/16/2020 |
| 202042004 | 468A.04-01 | Initial Schedules | 10/16/2020 |
| 202042004 | 468A.04-02 | Revised Schedules | 10/16/2020 |
| 202042003 | 1033.00-00 | Involuntary Conversion | 10/16/2020 |
| 202042003 | 1033.01-00 | General Rule | 10/16/2020 |
