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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 72701 - 72725 of 76413
寻求帮助| 编号 | UILC | 主题 | 发布日期 |
|---|---|---|---|
| 199945027 | 1362.01-03 | Late Elections | 11/12/1999 |
| 199945026 | 1362.01-03 | Late Elections | 11/12/1999 |
| 199945025 | 1362.01-03 | Late Elections | 11/12/1999 |
| 199945024 | 1362.01-03 | Late Elections | 11/12/1999 |
| 199945023 | 6045.00-00 | Returns of Brokers | 11/12/1999 |
| 199945023 | 6049.01-00 | Reportable Interest | 11/12/1999 |
| 199945023 | 6041.03-00 | Fixed or Determinable Gains, Profits, or Income | 11/12/1999 |
| 199945022 | 2601.00-00 | Tax On Generation Skipping Transfers | 11/12/1999 |
| 199945022 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 11/12/1999 |
| 199945022 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 11/12/1999 |
| 199945022 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 11/12/1999 |
| 199945021 | 1361.00-00 | Definitions | 11/12/1999 |
| 199945021 | 1361.05-00 | Qualified Subchapter S Subsidiary | 11/12/1999 |
| 199945021 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/12/1999 |
| 199945020 | 851.01-00 | Election to be Regulated Investment Company | 11/12/1999 |
| 199945020 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/12/1999 |
| 199945019 | 1361.05-00 | Qualified Subchapter S Subsidiary | 11/12/1999 |
| 199945019 | 1362.00-00 | Election by Small Business Corporation | 11/12/1999 |
| 199945019 | 1362.01-03 | Late Elections | 11/12/1999 |
| 199945019 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/12/1999 |
| 199945018 | 1362.01-03 | Late Elections | 11/12/1999 |
| 199945017 | 301.07-00 | Constructive Dividend | 11/12/1999 |
| 199945017 | 1368.01-00 | Accumulated Adjustments Account | 11/12/1999 |
| 199945017 | 1371.00-00 | Coordination with Subchapter C Rules | 11/12/1999 |
| 199945016 | 29.00-00 | (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | 11/12/1999 |
