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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숫자 UILC 주제 출시일
202249012 9100.22-00 Other 12/09/2022
202249012 951A.00-00 Global Intangible Low-Taxed Income Included in Gross Income of United States Shareholders 12/09/2022
202249012 951A.02-00 Net CFC Tested Income 12/09/2022
202249013 884.08-00 Rules for Termination, Liquidation, Reorganization or Incorporation 12/09/2022
202249013 884.08-40 Incorporation of a U. S. Business 12/09/2022
202249013 9100.00-00 Extension of Time for Making Certain Elections 12/09/2022
202249014 368.04-00 Assets for Control of Transferee (Type "D") 12/09/2022
202250000 6110.00-00 Index for Public Inspection of Written Determination 12/16/2022
202250001 7701.00-00 Definitions 12/16/2022
202250002 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 12/16/2022
202250003 754.02-00 Timeliness of Election 12/16/2022
202250004 163.10-13 (TCJA) Exemptions, elections and exceptions (including allocations) 12/16/2022
202250005 7701.00-00 Definitions 12/16/2022
202250006 1361.05-00 Qualified Subchapter S Subsidiary 12/16/2022
202250007 1362.00-00 Election by Small Business Corporation 12/16/2022
202250008 336.00-00 Gain or Loss Recognized on Property Distributed in Complete Liquidation 12/16/2022
202250001 9100.00-00 Extension of Time for Making Certain Elections 12/16/2022
202250001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/16/2022
202250002 754.02-00 Timeliness of Election 12/16/2022
202250002 9100.00-00 Extension of Time for Making Certain Elections 12/16/2022
202250002 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/16/2022
202250004 9100.00-00 Extension of Time for Making Certain Elections 12/16/2022
202250005 9100.00-00 Extension of Time for Making Certain Elections 12/16/2022
202250005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/16/2022
202250006 9100.00-00 Extension of Time for Making Certain Elections 12/16/2022

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