26 U.S. Code § 1491, 1492 - Repealed.
Written determinations for this section
These documents, sometimes referred to as "Private Letter Rulings", are taken from the IRS Written Determinations page; the IRS also publishes a fuller explanation of what they are and what they mean. The collection is updated (at our end) daily. It appears that the IRS updates their listing every Friday.
Note that the IRS often titles documents in a very plain-vanilla, duplicative way. Do not assume that identically-titled documents are the same, or that a later document supersedes another with the same title. That is unlikely to be the case.
Release dates appear exactly as we get them from the IRS. Some are clearly wrong, but we have made no attempt to correct them, as we have no way guess correctly in all cases, and do not wish to add to the confusion.
We truncate results at 20000 items. After that, you're on your own.
- Notice of Certain Transfers to Foreign Persons : 2001-07-13
- Imposition of Tax : 2001-07-13
- Payment and Collection : 2001-07-13
- Subsidiary : 2001-07-13
- Transactions Between Partner and Partnership : 2001-07-13
- Transfer Described in Section 367 or Where Election to Apply Section 367 Principles is Made : 2001-07-13
- Failure to Comply : 1999-12-31
- Sham Transaction : 1999-12-31
- Transfer to Corporation Controlled by Transferor : 1999-12-31
- Organization, Trade or Business : 1999-12-31
- Transfer by a United States Citizen or Resident, or by a Domestic Corporation or Partnership, or by an Estate or Trust : 1999-12-31
- Alternative Tax : 1999-12-31