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 70801 - 70825 of 74989Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 199952021 381.00-00 Carryovers in Certain Corporate Acquisitions (Allowed v. Not Allowed) 12/31/1999 199952021 1361.05-00 Qualified Subchapter S Subsidiary 12/31/1999 199952021 1374.00-00 Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) 12/31/1999 199952020 332.01-00 Nonrecognition of Gain or Loss 12/31/1999 199952020 337.10-00 Section 332 Liquidations 12/31/1999 199952020 381.00-00 Carryovers in Certain Corporate Acquisitions (Allowed v. Not Allowed) 12/31/1999 199952020 1361.05-00 Qualified Subchapter S Subsidiary 12/31/1999 199952020 1374.00-00 Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) 12/31/1999 199952019 332.01-00 Nonrecognition of Gain or Loss 12/31/1999 199952019 337.10-00 Section 332 Liquidations 12/31/1999 199952019 381.00-00 Carryovers in Certain Corporate Acquisitions (Allowed v. Not Allowed) 12/31/1999 199952019 1361.05-00 Qualified Subchapter S Subsidiary 12/31/1999 199952019 1374.00-00 Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) 12/31/1999 199952018 4371.00-00 Foreign Insurers Policies Tax (Taxable v. Not Taxable) 12/31/1999 199952017 162.07-05 Commissions 12/31/1999 199952016 6231.07-00 Tax Matters Partner 12/31/1999 199952015 9999.98-00 Not Able to Identify Under Present List 12/31/1999 199952014 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 12/31/1999 199952014 958.00-00 Rules for Determining Stock Ownership 12/31/1999 199952012 83.00-00 Property Transferred in Connection With Performance of Services 12/31/1999 199952012 83.11-00 Nonqualified Stock Options 12/31/1999 199952012 2033.00-00 Property in Which Decedent Had an Interest 12/31/1999 199952012 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 12/31/1999 199952012 2701.00-00 Special Valuation Rules for Transfers of Interests in Corporations or Partnerships 12/31/1999 199952012 2703.00-00 Certain Rights and Restrictions Disregarded 12/31/1999 Pagination First page « First Previous page Previous … Page 2829 Page 2830 Page 2831 Page 2832 Current page 2833 Page 2834 Page 2835 Page 2836 Page 2837 … Next page Next Last page Last »
