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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.
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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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正在显示 72201 - 72225 of 76413
寻求帮助| 编号 | UILC | 主题 | 发布日期 |
|---|---|---|---|
| 199952028 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 12/31/1999 |
| 199952028 | 3121.01-12 | Payment Under Employers' Plans for Retirement, Disability, Death, etc. | 12/31/1999 |
| 199952027 | 1502.20-00 | Loss Disallowance Rule | 12/31/1999 |
| 199952027 | 9100.28-00 | Regulation Section 1.1502-20; Loss Disallowance Rule | 12/31/1999 |
| 199952026 | 1362.04-00 | Inadvertent Terminations | 12/31/1999 |
| 199952025 | 332.01-00 | Nonrecognition of Gain or Loss | 12/31/1999 |
| 199952025 | 337.10-00 | Section 332 Liquidations | 12/31/1999 |
| 199952025 | 381.00-00 | Carryovers in Certain Corporate Acquisitions (Allowed v. Not Allowed) | 12/31/1999 |
| 199952025 | 1361.05-00 | Qualified Subchapter S Subsidiary | 12/31/1999 |
| 199952025 | 1374.00-00 | Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) | 12/31/1999 |
| 199952024 | 332.01-00 | Nonrecognition of Gain or Loss | 12/31/1999 |
| 199952024 | 337.10-00 | Section 332 Liquidations | 12/31/1999 |
| 199952024 | 381.00-00 | Carryovers in Certain Corporate Acquisitions (Allowed v. Not Allowed) | 12/31/1999 |
| 199952024 | 1361.05-00 | Qualified Subchapter S Subsidiary | 12/31/1999 |
| 199952024 | 1374.00-00 | Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) | 12/31/1999 |
| 199952023 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/31/1999 |
| 199952023 | 2032A.00-00 | Valuation of Farm Real Property | 12/31/1999 |
| 199952022 | 332.01-00 | Nonrecognition of Gain or Loss | 12/31/1999 |
| 199952022 | 337.10-00 | Section 332 Liquidations | 12/31/1999 |
| 199952022 | 381.00-00 | Carryovers in Certain Corporate Acquisitions (Allowed v. Not Allowed) | 12/31/1999 |
| 199952022 | 1361.05-00 | Qualified Subchapter S Subsidiary | 12/31/1999 |
| 199952022 | 1374.00-00 | Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) | 12/31/1999 |
| 199952021 | 332.01-00 | Nonrecognition of Gain or Loss | 12/31/1999 |
| 199952021 | 337.10-00 | Section 332 Liquidations | 12/31/1999 |
| 199952021 | 381.00-00 | Carryovers in Certain Corporate Acquisitions (Allowed v. Not Allowed) | 12/31/1999 |
