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 70776 - 70800 of 74989Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 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 199952023 9100.00-00 Extension of Time for Making Certain Elections 12/31/1999 199952023 2032A.00-00 Valuation of Farm Real Property 12/31/1999 199952022 332.01-00 Nonrecognition of Gain or Loss 12/31/1999 199952022 337.10-00 Section 332 Liquidations 12/31/1999 199952022 381.00-00 Carryovers in Certain Corporate Acquisitions (Allowed v. Not Allowed) 12/31/1999 199952022 1361.05-00 Qualified Subchapter S Subsidiary 12/31/1999 199952022 1374.00-00 Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) 12/31/1999 199952021 332.01-00 Nonrecognition of Gain or Loss 12/31/1999 199952021 337.10-00 Section 332 Liquidations 12/31/1999 Pagination First page « First Previous page Previous … Page 2828 Page 2829 Page 2830 Page 2831 Current page 2832 Page 2833 Page 2834 Page 2835 Page 2836 … Next page Next Last page Last »
