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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 72551 - 72575 of 76413
寻求帮助| 编号 | UILC | 主题 | 发布日期 |
|---|---|---|---|
| 199947027 | 9114.02-12 | Royalties | 11/26/1999 |
| 199947026 | 168.31-02 | Definitions and Special Rules | 11/26/1999 |
| 199947025 | 1362.04-00 | Inadvertent Terminations | 11/26/1999 |
| 199947024 | 355.01-00 | Spin-Off | 11/26/1999 |
| 199947023 | 9100.18-00 | Section 927; FSC Election | 11/26/1999 |
| 199947022 | 642.03-00 | Charitable Deduction | 11/26/1999 |
| 199947022 | 2055.12-07 | Guaranteed Annuity Lead Interest | 11/26/1999 |
| 199947022 | 2518.01-00 | Requirements for a Qualified Disclaimer | 11/26/1999 |
| 199947021 | 9100.09-00 | Section 442; Accounting Periods | 11/26/1999 |
| 199947020 | 355.01-00 | Spin-Off | 11/26/1999 |
| 199947020 | 368.04-00 | Assets for Control of Transferee (Type "D") | 11/26/1999 |
| 199947019 | 355.01-00 | Spin-Off | 11/26/1999 |
| 199947019 | 355.04-00 | Business Purpose | 11/26/1999 |
| 199947018 | 9100.09-00 | Section 442; Accounting Periods | 11/26/1999 |
| 199947017 | 9100.09-00 | Section 442; Accounting Periods | 11/26/1999 |
| 199947016 | 9100.09-00 | Section 442; Accounting Periods | 11/26/1999 |
| 199947015 | 9100.09-00 | Section 442; Accounting Periods | 11/26/1999 |
| 199947014 | 338.00-00 | Certain Stock Purchases Treated as Asset Acquisitions | 11/26/1999 |
| 199947014 | 9100.07-00 | Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 11/26/1999 |
| 199947013 | 9100.22-00 | Other | 11/26/1999 |
| 199947013 | 1503.04-04 | Dual Resident Corporation | 11/26/1999 |
| 199947012 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/26/1999 |
| 199947011 | 367.02-00 | Exception Under section 367(a) for Transfers of Property Other Than Stock For Use in the Active Conduct of a Trade or Business | 11/26/1999 |
| 199947010 | 453C.00-00 | (Repealed - 1987 Act) Certain Indebtedness Treated as Payment on Installment Obligations | 11/26/1999 |
| 199947009 | 9114.03-13 | Germany | 11/26/1999 |
