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 70726 - 70750 of 74092Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 199941027 368.05-00 Recapitalization (Type "E") 10/15/1999 199941026 9100.00-00 Extension of Time for Making Certain Elections 10/15/1999 199941025 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 10/15/1999 199941025 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 10/15/1999 199941024 101.05-00 Flexible Premium Contracts Before 1985 10/15/1999 199941024 7702.00-00 Life Insurance Contract Defined 10/15/1999 199941023 368.14-00 Transfer by Corporation in Title 11 Case (Type "G") 10/15/1999 199941023 381.00-00 Carryovers in Certain Corporate Acquisitions (Allowed v. Not Allowed) 10/15/1999 199941023 403.00-00 Taxation of Employee Annuities (Taxable v. Not Taxable) 10/15/1999 199941023 807.00-00 Rules for Certain Reserves 10/15/1999 199941022 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 10/15/1999 199941022 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 10/15/1999 199941021 419.00-00 Treatment of Funded Welfare Benefit Plans 10/15/1999 199941021 419A.00-00 Qualified Asset Account; Limitations on Additions to Account (See Also 419.00-00|et. seq.) 10/15/1999 199941021 4976.00-00 Taxes with Respect to Funded Welfare Benefit Plans 10/15/1999 199941021 4976.01-00 Disqualified Benefits 10/15/1999 199941020 9100.00-00 Extension of Time for Making Certain Elections 10/15/1999 199941019 104.02-00 Workmen's Compensation 10/15/1999 199941018 1012.00-00 Basis of Property--Costs 10/15/1999 199941017 355.04-00 Business Purpose 10/15/1999 199941017 368.04-00 Assets for Control of Transferee (Type "D") 10/15/1999 199941016 851.00-00 Definition of Regulated Investment Company 10/15/1999 199941016 852.00-00 Taxation of Regulated Investment Companies and Their Shareholders 10/15/1999 199941016 305.00-00 Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) 10/15/1999 199941015 108.03-01 Partnership 10/15/1999 Pagination First page « First Previous page Previous … Page 2826 Page 2827 Page 2828 Page 2829 Current page 2830 Page 2831 Page 2832 Page 2833 Page 2834 … Next page Next Last page Last »
