26 U.S. Code § 269 - Acquisitions made to evade or avoid income tax
2014—Subsec. (a). Pub. L. 113–295 struck out “or acquired on or after October 8, 1940,” after “persons acquire,” in par. (1) and after “corporation acquires,” in par. (2).
1984—Subsecs. (b), (c). Pub. L. 98–369 added subsec. (b), redesignated former subsec. (b) as (c) and inserted reference to subsec. (b).
1976—Subsecs. (a), (b). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary” wherever appearing.
Subsec. (c). Pub. L. 94–455, § 1901(a)(38), struck out subsec. (c) relating to presumptions in the case of disproportionate purchase price.
1964—Subsec. (a). Pub. L. 88–272 substituted “the Secretary or his delegate may disallow such deduction, credit, or other allowance” for “such deduction, credit or other allowance shall not be allowed”.
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.
- Acquisitions Made to Evade or Avoid Income Tax : 2005-05-20
- Consolidated Returns : 2002-09-20
- Consolidated Returns : 2002-08-16
- Stapled Entities : 2002-08-16
- Allocation of Income and Deductions Among Taxpayers : 2002-02-01
- Acquisitions Made to Evade or Avoid Income Tax : 2002-02-01
- Definitions Relating to Corporate Reorganizations : 2002-01-25
- Transfer to Corporation Controlled by Transferor : 2002-01-25
- Acquisitions Made to Evade or Avoid Income Tax : 2002-01-25
- Consolidated Net Operating Loss Deduction : 1999-12-10
- Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes : 1999-12-10
- Consolidated Returns : 1999-12-10
- Control : 1999-09-10
- Transfer to Corporation Controlled by Transferor : 1999-09-10
- Acquisitions Made to Evade or Avoid Income Tax : 1999-09-10
- Dividends : 1999-07-02
- Acquisitions Made to Evade or Avoid Income Tax : 1999-07-02
- Principal Purpose Text : 1999-07-02