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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?? 71526 - 71550 of 75748
??? ??| ?? | UILC | ?? | ??? |
|---|---|---|---|
| 199952033 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 12/31/1999 |
| 199952033 | 368.04-00 | Assets for Control of Transferee (Type "D") | 12/31/1999 |
| 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 |