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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 11701 - 11725 of 76413
Buscar ayuda| Número | UILC | Asunto | Fecha de publicación |
|---|---|---|---|
| 201928008 | 9100.04-00 | Section 168; MACRS | 07/12/2019 |
| 201928008 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 07/12/2019 |
| 201928007 | 6166.00-00 | Extension of Time to Pay Estate Tax | 07/12/2019 |
| 201928007 | 6166.03-00 | Active Trade or Business | 07/12/2019 |
| 201928006 | 468A.00-00 | Special Rules for Decommissioning Cost | 07/12/2019 |
| 201928005 | 661.00-00 | Deduction for Estates and Trusts Accumulating Income or Distributing Corpus | 07/12/2019 |
| 201928004 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 07/12/2019 |
| 201928004 | 1015.03-01 | Basis in Hands of Trustee or Beneficiaries of an Irrevocable Trust | 07/12/2019 |
| 201928004 | 2036.01-00 | Retention of Possession or Enjoyment of Right to Income From Property | 07/12/2019 |
| 201928004 | 2038.01-01 | Power to Change Beneficiaries or Their Shares | 07/12/2019 |
| 201928004 | 2501.01-00 | Gift v. Not a Gift | 07/12/2019 |
| 201928004 | 2601.01-00 | Effective Dates | 07/12/2019 |
| 201928004 | 61.00-00 | Gross Income v. Not Gross Income | 07/12/2019 |
| 201928004 | 643.06-00 | Multiple Trusts | 07/12/2019 |
| 201928004 | 661.00-00 | Deduction for Estates and Trusts Accumulating Income or Distributing Corpus | 07/12/2019 |
| 201928004 | 662.00-00 | Inclusion of Amounts in Gross Income of Beneficiaries of Estates and Trusts Accumulating Income or Distributing Corpus | 07/12/2019 |
| 201928003 | 2512.00-00 | Valuation of Gifts | 07/12/2019 |
| 201928003 | 7520.00-00 | Valuation Tables | 07/12/2019 |
| 201928003 | 7520.02-00 | Exceptions | 07/12/2019 |
| 201928002 | 4971.02-00 | Additional Tax | 07/12/2019 |
| 201928002 | 4971.06-02 | Without Funding Waiver | 07/12/2019 |
| 201928001 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 07/12/2019 |
| 201928001 | 9100.22-00 | Other | 07/12/2019 |
| 201928000 | 6110.00-00 | Index for Public Inspection of Written Determination | 07/12/2019 |
| 201927026 | 430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 07/05/2019 |
