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.

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Número UILC Asunto Fecha de publicación
201634007 1362.00-00 Election by Small Business Corporation 08/19/2016
201634007 1362.04-00 Inadvertent Terminations 08/19/2016
201634006 1361.01-04 More than One Class of Stock 08/19/2016
201634006 1361.05-00 Qualified Subchapter S Subsidiary 08/19/2016
201634006 1362.01-00 Eligible v. Ineligible 08/19/2016
201634006 9100.00-00 Extension of Time for Making Certain Elections 08/19/2016
201634005 1361.05-00 Qualified Subchapter S Subsidiary 08/19/2016
201634005 1362.00-00 Election by Small Business Corporation 08/19/2016
201634005 9100.00-00 Extension of Time for Making Certain Elections 08/19/2016
201634004 1362.00-00 Election by Small Business Corporation 08/19/2016
201634004 1362.01-00 Eligible v. Ineligible 08/19/2016
201634004 1362.01-01 Shareholder Consent 08/19/2016
201634004 1362.04-00 Inadvertent Terminations 08/19/2016
201634003 1362.00-00 Election by Small Business Corporation 08/19/2016
201634003 1362.01-00 Eligible v. Ineligible 08/19/2016
201634003 1362.01-01 Shareholder Consent 08/19/2016
201634003 1362.04-00 Inadvertent Terminations 08/19/2016
201634002 9100.22-00 Other 08/19/2016
201634001 1362.00-00 Election by Small Business Corporation 08/19/2016
201634001 1362.04-00 Inadvertent Terminations 08/19/2016
201634000 6110.00-00 Index for Public Inspection of Written Determination 08/19/2016
201633037 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 08/12/2016
201633037 501.06-01 Performance of Particular Services for Members 08/12/2016
201633036 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 08/12/2016
201633035 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 08/12/2016