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. Mostrando 71251 - 71275 of 74989Buscar ayuda Buscar Mostrar por página 2550100200 Buscar Número UILC Asunto Fecha de publicación 199945046 2032A.15-00 Exchanges of Qualified Real Property 11/12/1999 199945045 1033.02-00 Definition of Involuntary Conversion Events 11/12/1999 199945044 877.01-00 Principal Purpose--the Avoidance of Tax 11/12/1999 199945043 6045.00-00 Returns of Brokers 11/12/1999 199945042 09.29.00-00 BANKRUPTCY CODE CASES: Penalties 11/12/1999 199945042 09.09.01-01 BCC: Ch 7: Distrib. of prop. of estate: Nonpecuniary penalties 11/12/1999 199945041 9999.92-00 Issues Related to Statutes Other Than Contained in Internal Revenue Code 11/12/1999 199945040 7206.10-00 Signing Statements Under Perjury 11/12/1999 199945039 1362.01-03 Late Elections 11/12/1999 199945038 1033.00-00 Involuntary Conversion 11/12/1999 199945038 7701.00-00 Definitions 11/12/1999 199945037 1502.20-00 Loss Disallowance Rule 11/12/1999 199945036 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 11/12/1999 199945036 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 11/12/1999 199945035 1362.00-00 Election by Small Business Corporation 11/12/1999 199945034 1362.01-03 Late Elections 11/12/1999 199945033 2632.01-00 Time and Manner of Allocation 11/12/1999 199945033 2654.00-00 Special Rules 11/12/1999 199945032 4982.00-00 Excise Tax on Undistributed Income of Regulated Investment Companies 11/12/1999 199945031 851.00-00 Definition of Regulated Investment Company 11/12/1999 199945031 852.00-00 Taxation of Regulated Investment Companies and Their Shareholders 11/12/1999 199945031 305.00-00 Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) 11/12/1999 199945030 368.01-00 Statutory Merger or Consolidation (Type "A") 11/12/1999 199945029 338.01-02 Time in which Election must be made 11/12/1999 199945029 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 11/12/1999 Pagination First page « Primero Previous page Anterior … Page 2847 Page 2848 Page 2849 Page 2850 Página actual 2851 Page 2852 Page 2853 Page 2854 Page 2855 … Next page Siguiente Last page Último »