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 70876 - 70900 of 73726Find Help Find Show per page 2550100200 SearchClear Number UILC Subject Release Date 199935038 877.01-00 Principal Purpose--the Avoidance of Tax 09/03/1999 199935037 337.00-00 Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) 09/03/1999 199935037 368.08-00 Continuity of Interest Rule 09/03/1999 199935036 877.01-00 Principal Purpose--the Avoidance of Tax 09/03/1999 199935035 362.02-00 Capital Contributions by Nonshareholders 09/03/1999 199935034 337.00-00 Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) 09/03/1999 199935034 368.08-00 Continuity of Interest Rule 09/03/1999 199935033 3231.01-00 Employers v. Not Employers 09/03/1999 199935032 104.02-00 Workmen's Compensation 09/03/1999 199935031 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 09/03/1999 199935030 1362.00-00 Election by Small Business Corporation 09/03/1999 199935029 855.00-00 Dividends Paid by Regulated Investment Company After Close of Taxable Year 09/03/1999 199935029 9100.00-00 Extension of Time for Making Certain Elections 09/03/1999 199935028 104.02-00 Workmen's Compensation 09/03/1999 199935027 166.00-00 Bad Debts 09/03/1999 199935027 585.00-00 Reserves for Losses on Loans of Banks 09/03/1999 199935027 1361.00-00 Definitions 09/03/1999 199935027 9100.10-01 Accounting Methods 09/03/1999 199935026 351.01-00 Control v. No Control by Transferor 09/03/1999 199935026 355.01-00 Spin-Off 09/03/1999 199935025 1362.01-03 Late Elections 09/03/1999 199935024 475.05-00 Definitions 09/03/1999 199935023 1362.01-03 Late Elections 09/03/1999 199935022 1362.01-03 Late Elections 09/03/1999 199935021 1362.01-03 Late Elections 09/03/1999 Pagination First page « First Previous page Previous … Page 2832 Page 2833 Page 2834 Page 2835 Current page 2836 Page 2837 Page 2838 Page 2839 Page 2840 … Next page Next Last page Last »
