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 71726 - 71750 of 74989Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 199940012 9114.05-04 Germany 10/08/1999 199940012 882.03-00 Return Required 10/08/1999 199940012 7852.00-00 Other Applicable Rules 10/08/1999 199940011 1059.00-00 Corporate Shareholder's Basis in Stock Reduced by Non-taxed Portion of Extraordinary Dividends 10/08/1999 199940011 1059.06-00 Election to Substitute Fair Market Value 10/08/1999 199940010 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 10/08/1999 199940010 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 10/08/1999 199940009 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 10/08/1999 199940009 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 10/08/1999 199940008 1362.00-00 Election by Small Business Corporation 10/08/1999 199940007 263.21-00 Interest and Carrying Costs - Straddles 10/08/1999 199940007 385.03-00 New Financial Products 10/08/1999 199940007 385.03-02 Debt v. Equity Issues 10/08/1999 199940007 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/08/1999 199940007 1092.00-00 Straddles 10/08/1999 199940006 3508.01-02 Direct Seller 10/08/1999 199940005 3508.01-02 Direct Seller 10/08/1999 199940004 3121.01-12 Payment Under Employers' Plans for Retirement, Disability, Death, etc. 10/08/1999 199940003 301.00-00 Distributions of Property 10/08/1999 199940003 332.00-00 Complete Liquidation of Subsidiaries 10/08/1999 199940003 355.01-00 Spin-Off 10/08/1999 199940003 368.05-00 Recapitalization (Type "E") 10/08/1999 199940002 62.02.00 PENALITES: Bankruptcy Act proceedings 10/08/1999 199940002 3121.01-00 Wages 10/08/1999 199940001 4051.03-00 Separate Purchase of Vehicle and Parts or Accessories 10/08/1999 Pagination First page « First Previous page Previous … Page 2866 Page 2867 Page 2868 Page 2869 Current page 2870 Page 2871 Page 2872 Page 2873 Page 2874 … Next page Next Last page Last »
