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. Enter a term in the Find box. Click the Search button. Showing 69576 - 69600 of 73796Find Help Find Show per page 2550100200 SearchClear Number UILC Subject Release Date 199952032 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 12/31/1999 199952032 368.04-00 Assets for Control of Transferee (Type "D") 12/31/1999 199952031 877.01-00 Principal Purpose--the Avoidance of Tax 12/31/1999 199952030 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 12/31/1999 199952030 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 12/31/1999 199952029 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 12/31/1999 199952029 355.01-00 Spin-Off 12/31/1999 199952028 105.01-00 Attributable to Employer Contributions 12/31/1999 199952028 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 12/31/1999 199952028 3121.01-12 Payment Under Employers' Plans for Retirement, Disability, Death, etc. 12/31/1999 199952027 1502.20-00 Loss Disallowance Rule 12/31/1999 199952027 9100.28-00 Regulation Section 1.1502-20; Loss Disallowance Rule 12/31/1999 199952026 1362.04-00 Inadvertent Terminations 12/31/1999 199952025 332.01-00 Nonrecognition of Gain or Loss 12/31/1999 199952025 337.10-00 Section 332 Liquidations 12/31/1999 199952025 381.00-00 Carryovers in Certain Corporate Acquisitions (Allowed v. Not Allowed) 12/31/1999 199952025 1361.05-00 Qualified Subchapter S Subsidiary 12/31/1999 199952025 1374.00-00 Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) 12/31/1999 199952024 332.01-00 Nonrecognition of Gain or Loss 12/31/1999 199952024 337.10-00 Section 332 Liquidations 12/31/1999 199952024 381.00-00 Carryovers in Certain Corporate Acquisitions (Allowed v. Not Allowed) 12/31/1999 199952024 1361.05-00 Qualified Subchapter S Subsidiary 12/31/1999 199952024 1374.00-00 Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) 12/31/1999 199952023 9100.00-00 Extension of Time for Making Certain Elections 12/31/1999 199952023 2032A.00-00 Valuation of Farm Real Property 12/31/1999 Pagination First page « First Previous page Previous … Page 2780 Page 2781 Page 2782 Page 2783 Current page 2784 Page 2785 Page 2786 Page 2787 Page 2788 … Next page Next Last page Last »
