26 U.S. Code § 269 - Acquisitions made to evade or avoid income tax
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
- Liquidations After Qualified Stock Purchases : 2002-09-20
- General Rule : 2002-09-20
- Definitions : 2002-09-20
- Allocation of Income and Deductions Among Taxpayers : 2002-09-20
- Acquisitions Made to Evade or Avoid Income Tax : 2002-09-13
- Constructive Dividend : 2002-09-13
- Basis to Corporations : 2002-09-13
- Treatment of Certain Foreign Currency Transactions : 2002-09-13
- Allocation of Income and Deductions Among Taxpayers : 2002-09-13
- Deductions Limited to Amount at Risk : 2002-09-13
- Stapled Entities : 2002-08-16
- Consolidated Returns : 2002-08-16
- Transfer to Corporation Controlled by Transferor : 2002-01-25
- Definitions Relating to Corporate Reorganizations : 2002-01-25
- Acquisitions Made to Evade or Avoid Income Tax : 2002-01-25
- Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes : 1999-12-10
- Consolidated Returns : 1999-12-10
- Consolidated Net Operating Loss Deduction : 1999-12-10
- Transfer to Corporation Controlled by Transferor : 1999-09-10
- Acquisitions Made to Evade or Avoid Income Tax : 1999-09-10
- Control : 1999-09-10
- Principal Purpose Text : 1999-07-02
- Acquisitions Made to Evade or Avoid Income Tax : 1999-07-02
- Dividends : 1999-07-02