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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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Mostrando 70026 - 70050 of 76413
Buscar ayuda| Número | UILC | Asunto | Fecha de publicación |
|---|---|---|---|
| 200025004 | 144.01-10 | Manufacturing Facility | 06/23/2000 |
| 200025003 | 6402.01-00 | Credit of Overpayment Against Any Tax Liability | 06/23/2000 |
| 200025003 | 6601.10-00 | Request for Interest Netting | 06/23/2000 |
| 200025003 | 6611.03-00 | Interest on Credits | 06/23/2000 |
| 200025002 | 162.02-00 | Ordinary and Necessary (See Also Specific Headings Infra This Section) | 06/23/2000 |
| 200025001 | 355.03-00 | Active Business | 06/23/2000 |
| 200025001 | 355.03-01 | Five-Year Requirement | 06/23/2000 |
| 200025001 | 83.01-00 | When Includible in Gross Income | 06/23/2000 |
| 200025001 | 162.07-29 | Deductible by Whom | 06/23/2000 |
| 200024058 | 861.09-07 | Fair Market Value Method | 06/16/2000 |
| 200024058 | 864.04-00 | Rules for Allocating Interest, etc. (See Also 861.08 through 861.14) | 06/16/2000 |
| 200024057 | 414.09-00 | Certain Employee Contributions | 06/16/2000 |
| 200024056 | 401.00-00 | Qualified Pension, Profit-Sharing, and Stock Bonus Plan | 06/16/2000 |
| 200024055 | 529.00-00 | Qualified State Tuition Programs | 06/16/2000 |
| 200024054 | 501.09-01 | Permissible Benefits | 06/16/2000 |
| 200024054 | 512.09-00 | Definitions | 06/16/2000 |
| 200024054 | 419.11-00 | Qualified Asset Account | 06/16/2000 |
| 200024054 | 111.00-00 | Recovery of Certain Items Previously Deducted (Excluded v. Not Excluded) | 06/16/2000 |
| 200024054 | 61.44-00 | Recovery of Items Previously Deducted--Tax Benefit | 06/16/2000 |
| 200024053 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 06/16/2000 |
| 200024053 | 507.00-00 | Termination of Private Foundation Status | 06/16/2000 |
| 200024053 | 509.00-00 | Private Foundation Defined | 06/16/2000 |
| 200024053 | 4943.00-00 | Excise Taxes on Excess Business Holdings | 06/16/2000 |
| 200024053 | 4944.00-00 | Excise Tax on "Jeopardizing" Investments | 06/16/2000 |
| 200024052 | 4941.04-00 | Definition of Self-Dealing | 06/16/2000 |
