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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전시 73051 - 73075 of 76413
도움말 찾기| 숫자 | UILC | 주제 | 출시일 |
|---|---|---|---|
| 199941024 | 101.05-00 | Flexible Premium Contracts Before 1985 | 10/15/1999 |
| 199941024 | 7702.00-00 | Life Insurance Contract Defined | 10/15/1999 |
| 199941023 | 368.14-00 | Transfer by Corporation in Title 11 Case (Type "G") | 10/15/1999 |
| 199941023 | 381.00-00 | Carryovers in Certain Corporate Acquisitions (Allowed v. Not Allowed) | 10/15/1999 |
| 199941023 | 403.00-00 | Taxation of Employee Annuities (Taxable v. Not Taxable) | 10/15/1999 |
| 199941023 | 807.00-00 | Rules for Certain Reserves | 10/15/1999 |
| 199941022 | 338.00-00 | Certain Stock Purchases Treated as Asset Acquisitions | 10/15/1999 |
| 199941022 | 9100.07-00 | Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 10/15/1999 |
| 199941021 | 419.00-00 | Treatment of Funded Welfare Benefit Plans | 10/15/1999 |
| 199941021 | 419A.00-00 | Qualified Asset Account; Limitations on Additions to Account (See Also 419.00-00|et. seq.) | 10/15/1999 |
| 199941021 | 4976.00-00 | Taxes with Respect to Funded Welfare Benefit Plans | 10/15/1999 |
| 199941021 | 4976.01-00 | Disqualified Benefits | 10/15/1999 |
| 199941020 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/15/1999 |
| 199941019 | 104.02-00 | Workmen's Compensation | 10/15/1999 |
| 199941018 | 1012.00-00 | Basis of Property--Costs | 10/15/1999 |
| 199941017 | 355.04-00 | Business Purpose | 10/15/1999 |
| 199941017 | 368.04-00 | Assets for Control of Transferee (Type "D") | 10/15/1999 |
| 199941016 | 851.00-00 | Definition of Regulated Investment Company | 10/15/1999 |
| 199941016 | 852.00-00 | Taxation of Regulated Investment Companies and Their Shareholders | 10/15/1999 |
| 199941016 | 305.00-00 | Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) | 10/15/1999 |
| 199941015 | 108.03-01 | Partnership | 10/15/1999 |
| 199941015 | 6225.01-00 | Restriction on Assessment and Collection | 10/15/1999 |
| 199941015 | 6231.05-00 | Affected Item | 10/15/1999 |
| 199941014 | 6411.00-00 | Tentative Carryback and Refund Adjustments | 10/15/1999 |
| 199941014 | 6662.01-00 | Negligence | 10/15/1999 |
