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.
- Enter a term in the Find box.
- Click the Search button.
顯示 65451 - 65475 of 76413
尋求幫助| 編號 | UILC | 主題 | 發布日期 |
|---|---|---|---|
| 200127031 | 83.13-00 | Rabbi Trusts | 07/06/2001 |
| 200127031 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 07/06/2001 |
| 200127031 | 401.00-00 | Qualified Pension, Profit-Sharing, and Stock Bonus Plan | 07/06/2001 |
| 200127031 | 162.02-00 | Ordinary and Necessary (See Also Specific Headings Infra This Section) | 07/06/2001 |
| 200127030 | 1362.01-03 | Late Elections | 07/06/2001 |
| 200127029 | 1362.01-03 | Late Elections | 07/06/2001 |
| 200127028 | 1362.00-00 | Election by Small Business Corporation | 07/06/2001 |
| 200127027 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 07/06/2001 |
| 200127027 | 408.06-00 | Distributions | 07/06/2001 |
| 200127027 | 2056.00-00 | Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) | 07/06/2001 |
| 200127027 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 07/06/2001 |
| 200127026 | 1362.00-00 | Election by Small Business Corporation | 07/06/2001 |
| 200127025 | 1362.01-03 | Late Elections | 07/06/2001 |
| 200127024 | 1362.01-03 | Late Elections | 07/06/2001 |
| 200127023 | 664.01-00 | Character of Distribution | 07/06/2001 |
| 200127023 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 07/06/2001 |
| 200127023 | 1015.03-00 | Transfer in Trust After December 31, 1920 | 07/06/2001 |
| 200127022 | 1398.00-00 | Rules Relating to Individual's Title 11 Cases | 07/06/2001 |
| 200127022 | 162.00-00 | Trade or Business (Deductible v. Not Deductible) | 07/06/2001 |
| 200127021 | 1362.00-00 | Election by Small Business Corporation | 07/06/2001 |
| 200127020 | 9100.07-00 | Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 07/06/2001 |
| 200127020 | 338.01-02 | Time in which Election must be made | 07/06/2001 |
| 200127019 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/06/2001 |
| 200127019 | 1361.05-00 | Qualified Subchapter S Subsidiary | 07/06/2001 |
| 200127018 | 1362.01-03 | Late Elections | 07/06/2001 |
