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. ob体育ever, it is important to note that pursuant to such items cannot be used or cited as precedent.
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Помощь по поиску| Номер | UILC | Тема | Дата публикации |
|---|---|---|---|
| 200001012 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 01/07/2000 |
| 200001012 | 2518.01-01 | Time Limit | 01/07/2000 |
| 200001012 | 2601.00-00 | Tax On Generation Skipping Transfers | 01/07/2000 |
| 200001011 | 355.01-00 | Spin-Off | 01/07/2000 |
| 200001011 | 356.00-00 | Receipt of Additional Consideration--Boot (Gain Recognized v. Not Recognized) | 01/07/2000 |
| 200001011 | 368.04-00 | Assets for Control of Transferee (Type "D") | 01/07/2000 |
| 200001010 | 2055.00-00 | Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) | 01/07/2000 |
| 200001009 | 1362.00-00 | Election by Small Business Corporation | 01/07/2000 |
| 200001008 | 475.01-00 | Treatment of Securities Marked to Market | 01/07/2000 |
| 200001007 | 367.40-02 | Liquidations Under Section 332 | 01/07/2000 |
| 200001007 | 381.01-00 | Net Operating Loss Carryovers | 01/07/2000 |
| 200001007 | 864.02-07 | Property Formerly Used in U.S. Business | 01/07/2000 |
| 200001006 | 446.03-00 | Methods of Accounting (Permissible Method v. Not Permissible) | 01/07/2000 |
| 200001006 | 446.04-02 | Required by Commissioner | 01/07/2000 |
| 200001006 | 451.13-01 | Services (Rev. Rul. 71-21) | 01/07/2000 |
| 200001006 | 7121.00-00 | Closing Agreements | 01/07/2000 |
| 200001005 | 165.13-00 | Abandonment Losses | 01/07/2000 |
| 200001004 | 1362.01-03 | Late Elections | 01/07/2000 |
| 200001003 | 6621.01-00 | Overpayment and Underpayment Rates | 01/07/2000 |
| 200001002 | 165.13-00 | Abandonment Losses | 01/07/2000 |
| 200001001 | 61.43-01 | Lease of Property | 01/07/2000 |
| 200001001 | 61.50-00 | Leveraged Leasing | 01/07/2000 |
| 200001001 | 161.00-00 | Allowance of Deductions (Deductible v. Not Deductible) | 01/07/2000 |
| 200001001 | 9214.04-00 | Computer Leasing | 01/07/2000 |
| 199952095 | 4942.03-07 | Set-Asides | 12/31/1999 |