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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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顯示 67976 - 68000 of 76413
尋求幫助| 編號 | UILC | 主題 | 發布日期 |
|---|---|---|---|
| 200051006 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 12/22/2000 |
| 200051006 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 12/22/2000 |
| 200051006 | 368.06-00 | Change in Identity, etc. (Type "F") | 12/22/2000 |
| 200051005 | 6659.00-00 | Applicable Rules | 12/22/2000 |
| 200051004 | 2601.00-00 | Tax On Generation Skipping Transfers | 12/22/2000 |
| 200051003 | 9100.22-00 | Other | 12/22/2000 |
| 200051003 | 877.08-00 | Ruling Submission by Expatriating Long-Term Resident | 12/22/2000 |
| 200051002 | 1502.77-00 | Common Parent Agent for Subsidiaries | 12/22/2000 |
| 200051002 | 6402.05-03 | Insolvent Corporation Member of Consolidated Group | 12/22/2000 |
| 200051001 | 148.00-00 | Arbitrage | 12/22/2000 |
| 200050051 | 414.09-00 | Certain Employee Contributions | 12/15/2000 |
| 200050050 | 403.04-00 | Annuities Purchased by Section 501(c)(3) Organizations or Public Schools | 12/15/2000 |
| 200050049 | 402.08-00 | Rollover Contributions | 12/15/2000 |
| 200050048 | 507.00-00 | Termination of Private Foundation Status | 12/15/2000 |
| 200050047 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 12/15/2000 |
| 200050046 | 72.22-01 | 10 Percent Additional Tax for Taxable Distributions from Modified Endowment Contracts | 12/15/2000 |
| 200050046 | 72.22-02 | Certain Distributions Not Subject to 10 Percent Additional Tax | 12/15/2000 |
| 200050044 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 12/15/2000 |
| 200050043 | 1363.04-00 | Recapture of LIFO Benefits | 12/15/2000 |
| 200050042 | 1362.01-03 | Late Elections | 12/15/2000 |
| 200050041 | 2601.00-00 | Tax On Generation Skipping Transfers | 12/15/2000 |
| 200050040 | 1362.01-03 | Late Elections | 12/15/2000 |
| 200050039 | 1362.01-03 | Late Elections | 12/15/2000 |
| 200050038 | 1362.01-03 | Late Elections | 12/15/2000 |
| 200050037 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/15/2000 |
