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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顯示 75251 - 75275 of 76413
尋求幫助| 編號 | UILC | 主題 | 發布日期 |
|---|---|---|---|
| 199915020 | 1362.00-00 | Election by Small Business Corporation | 04/16/1999 |
| 199915019 | 1362.00-00 | Election by Small Business Corporation | 04/16/1999 |
| 199915018 | 355.01-00 | Spin-Off | 04/16/1999 |
| 199915017 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/16/1999 |
| 199915016 | 1362.00-00 | Election by Small Business Corporation | 04/16/1999 |
| 199915015 | 2056.00-00 | Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) | 04/16/1999 |
| 199915014 | 9114.03-09 | Denmark | 04/16/1999 |
| 199915013 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 04/16/1999 |
| 199915012 | 1221.00-00 | Capital Asset v. Not a Capital Asset | 04/16/1999 |
| 199915012 | 1221.12-02 | Business Hedges | 04/16/1999 |
| 199915011 | 471.03-02 | Discounts | 04/16/1999 |
| 199915011 | 61.00-00 | Gross Income v. Not Gross Income | 04/16/1999 |
| 199915011 | 446.04-00 | Change of Methods (Permissible v. Not Permissible) | 04/16/1999 |
| 199915010 | 707.03-00 | Guaranteed Payments | 04/16/1999 |
| 199915009 | 1012.13-00 | Stock | 04/16/1999 |
| 199915008 | 6013.04-00 | Joint and Several Liability | 04/16/1999 |
| 199915007 | 318.03-00 | Options | 04/16/1999 |
| 199915007 | 280G.00-00 | Golden Parachute Payments | 04/16/1999 |
| 199915006 | 931.00-00 | Income From Sources Within Guam, American Samoa or the Northern Mariana Islands | 04/16/1999 |
| 199915006 | 911.06-01 | Earned Income v. Not Earned Income | 04/16/1999 |
| 199915005 | 108.00-00 | Income From Discharge of Indebtedness | 04/16/1999 |
| 199915005 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 04/16/1999 |
| 199915004 | 162.04-02 | Insurance | 04/16/1999 |
| 199915003 | 167.14-03 | Good Will | 04/16/1999 |
| 199915003 | 167.14-20 | Going Concern Value | 04/16/1999 |
