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
202250007 1362.02-02 Ceases to be Small Business Corporation 12/16/2022
202250007 1362.04-00 Inadvertent Terminations 12/16/2022
202250008 336.00-00 Gain or Loss Recognized on Property Distributed in Complete Liquidation 12/16/2022
202250008 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 12/16/2022
202250008 9100.00-00 Extension of Time for Making Certain Elections 12/16/2022
202250009 2010.04-00 Portability Election under Section 2010(c)(5)(A) 12/16/2022
202250009 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 12/16/2022
202250010 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 12/16/2022
202250011 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 12/16/2022
202250012 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 12/16/2022
202250013 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 12/16/2022
202250014 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 12/16/2022
202250015 4942.03-07 Set-Asides 12/16/2022
202250016 4945.04-04 Grants to Individuals 12/16/2022
202250017 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 12/16/2022
202250018 4945.04-04 Grants to Individuals 12/16/2022
202251000 6110.00-00 Index for Public Inspection of Written Determination 12/23/2022
202251001 1362.04-00 Inadvertent Terminations 12/23/2022
202251002 1361.05-00 Qualified Subchapter S Subsidiary 12/23/2022
202251002 9100.00-00 Extension of Time for Making Certain Elections 12/23/2022
202251003 4943.00-00 Excise Taxes on Excess Business Holdings 12/23/2022
202251004 1362.00-00 Election by Small Business Corporation 12/23/2022
202251004 1362.04-00 Inadvertent Terminations 12/23/2022
202251005 1362.00-00 Election by Small Business Corporation 12/23/2022
202251005 1362.02-00 Termination of Election 12/23/2022

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