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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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Отображаются 65176 - 65200 of 76413
Помощь по поиску| Номер | UILC | Тема | Дата публикации |
|---|---|---|---|
| 200130030 | 2503.11-06 | Withdrawal Powers ("Crummey" Issue) | 07/27/2001 |
| 200130030 | 2513.00-00 | Gifts by Husband or Wife to Third Party (Gift Splitting) (Allowed v. Not Allowed) | 07/27/2001 |
| 200130030 | 2652.01-01 | Gift Splitting by Married Couples | 07/27/2001 |
| 200130029 | 1362.01-03 | Late Elections | 07/27/2001 |
| 200130028 | 1362.01-03 | Late Elections | 07/27/2001 |
| 200130027 | 9100.07-00 | Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 07/27/2001 |
| 200130027 | 338.01-02 | Time in which Election must be made | 07/27/2001 |
| 200130026 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 07/27/2001 |
| 200130026 | 7701.31-00 | Foreign Estate or Trust | 07/27/2001 |
| 200130025 | 754.02-00 | Timeliness of Election | 07/27/2001 |
| 200130025 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/27/2001 |
| 200130024 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 07/27/2001 |
| 200130023 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 07/27/2001 |
| 200130022 | 1362.00-00 | Election by Small Business Corporation | 07/27/2001 |
| 200130021 | 1362.01-03 | Late Elections | 07/27/2001 |
| 200130020 | 1362.04-00 | Inadvertent Terminations | 07/27/2001 |
| 200130019 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 07/27/2001 |
| 200130018 | 1361.00-00 | Definitions | 07/27/2001 |
| 200130018 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/27/2001 |
| 200130017 | 1362.00-00 | Election by Small Business Corporation | 07/27/2001 |
| 200130016 | 1362.04-00 | Inadvertent Terminations | 07/27/2001 |
| 200130015 | 451.14-00 | Constructive Receipt | 07/27/2001 |
| 200130014 | 4982.00-00 | Excise Tax on Undistributed Income of Regulated Investment Companies | 07/27/2001 |
| 200130013 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 07/27/2001 |
| 200130012 | 1502.77-00 | Common Parent Agent for Subsidiaries | 07/27/2001 |
