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 71301 - 71325 of 73670Find Help Find Show per page 2550100200 SearchClear Number UILC Subject Release Date 199929018 368.04-00 Assets for Control of Transferee (Type "D") 07/23/1999 199929018 355.01-00 Spin-Off 07/23/1999 199929018 357.02-00 Liabilities in Excess of Basis 07/23/1999 199929017 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 07/23/1999 199929017 1502.21-00 Consolidated Net Operating Loss Deduction 07/23/1999 199929017 1502.75-10 When Group Remains in Existence 07/23/1999 199929016 1362.00-00 Election by Small Business Corporation 07/23/1999 199929015 357.02-00 Liabilities in Excess of Basis 07/23/1999 199929014 1362.01-03 Late Elections 07/23/1999 199929013 355.01-01 Split-Off 07/23/1999 199929013 368.09-01 Several Steps 07/23/1999 199929012 1362.01-03 Late Elections 07/23/1999 199929011 1362.04-00 Inadvertent Terminations 07/23/1999 199929010 856.04-00 Rents From Real Property 07/23/1999 199929009 1031.06-00 Multi-Party Exchanges 07/23/1999 199929008 121.01-02 Ownership 07/23/1999 199929008 1223.01-00 Decedent and Estate 07/23/1999 199929007 3231.01-00 Employers v. Not Employers 07/23/1999 199929006 513.00-00 Unrelated v. Not Unrelated Trade or Business 07/23/1999 199929005 09.05.00-00 BANKRUPTCY CODE CASES: Appeals 07/23/1999 199929005 09.19A.00-00 BCC: ERISA plan 07/23/1999 199929004 9999.98-00 Not Able to Identify Under Present List 07/23/1999 199929003 09.13.02-01 BCC: Discharge: Debts provided for by the plan 07/23/1999 199929002 351.00-00 Transfer to Corporation Controlled by Transferor 07/23/1999 199929002 385.01-00 Debt v. Equity 07/23/1999 Pagination First page « First Previous page Previous … Page 2849 Page 2850 Page 2851 Page 2852 Current page 2853 Page 2854 Page 2855 Page 2856 Page 2857 … Next page Next Last page Last »
