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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 68176 - 68200 of 76413
Помощь по поиску| Номер | UILC | Тема | Дата публикации |
|---|---|---|---|
| 200048018 | 7701.02-00 | Partnerships v. Associations | 12/01/2000 |
| 200048018 | 7704.01-00 | Meaning of | 12/01/2000 |
| 200048017 | 1362.00-00 | Election by Small Business Corporation | 12/01/2000 |
| 200048016 | 1362.00-00 | Election by Small Business Corporation | 12/01/2000 |
| 200048015 | 1362.00-00 | Election by Small Business Corporation | 12/01/2000 |
| 200048014 | 1362.01-03 | Late Elections | 12/01/2000 |
| 200048013 | 162.00-00 | Trade or Business (Deductible v. Not Deductible) | 12/01/2000 |
| 200048012 | 446.03-05 | Banks and Financial Institutions (See Also 446.06-00|thru 446.11-00) | 12/01/2000 |
| 200048012 | 446.04-18 | Change in Method of Accounting for Amortizable Section 197 Intangible | 12/01/2000 |
| 200048012 | 481.00-00 | Adjustments Required by Changes in Method of Accounting | 12/01/2000 |
| 200048011 | 1442.00-00 | Withholding of Tax on Foreign Corporations (Required v. Not Required) | 12/01/2000 |
| 200048010 | 1362.01-03 | Late Elections | 12/01/2000 |
| 200048009 | 338.05-00 | Elective Recognition of Gain or Loss by Target Corporation - Together with Nonrecognition of Gain or Loss on Stock Sold by Selling Consolidated Group | 12/01/2000 |
| 200048008 | 355.01-00 | Spin-Off | 12/01/2000 |
| 200048008 | 368.04-00 | Assets for Control of Transferee (Type "D") | 12/01/2000 |
| 200048007 | 355.01-00 | Spin-Off | 12/01/2000 |
| 200048007 | 368.04-00 | Assets for Control of Transferee (Type "D") | 12/01/2000 |
| 200048006 | 338.05-00 | Elective Recognition of Gain or Loss by Target Corporation - Together with Nonrecognition of Gain or Loss on Stock Sold by Selling Consolidated Group | 12/01/2000 |
| 200048005 | 1504.00-00 | Definitions | 12/01/2000 |
| 200048003 | 9999.00-00 | Miscellaneous Issues | 12/01/2000 |
| 200048002 | 165.13-00 | Abandonment Losses | 12/01/2000 |
| 200048002 | 451.13-00 | Prepaid and Advance Income | 12/01/2000 |
| 200048002 | 1060.00-00 | Special Allocation Rules for Certain Asset Acquisitions | 12/01/2000 |
| 200048001 | 446.00-00 | General Rule for Methods of Accounting (Permissible v. Not Permissible) | 12/01/2000 |
| 200047051 | 401.00-00 | Qualified Pension, Profit-Sharing, and Stock Bonus Plan | 11/24/2000 |
