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
201824007 1361.05-00 Qualified Subchapter S Subsidiary 06/15/2018
201824007 1362.00-00 Election by Small Business Corporation 06/15/2018
201824007 1362.04-00 Inadvertent Terminations 06/15/2018
201824007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/15/2018
201824006 168.24-01 Normalization Rules 06/15/2018
201824005 168.24-01 Normalization Rules 06/15/2018
201824004 1362.01-01 Shareholder Consent 06/15/2018
201824004 1362.04-00 Inadvertent Terminations 06/15/2018
201824003 1361.03-03 Electing Small Business Trusts 06/15/2018
201824003 1362.02-02 Ceases to be Small Business Corporation 06/15/2018
201824003 1362.04-00 Inadvertent Terminations 06/15/2018
201824002 1361.03-03 Electing Small Business Trusts 06/15/2018
201824002 1362.02-02 Ceases to be Small Business Corporation 06/15/2018
201824002 1362.04-00 Inadvertent Terminations 06/15/2018
201824001 1361.03-03 Electing Small Business Trusts 06/15/2018
201824001 1362.02-02 Ceases to be Small Business Corporation 06/15/2018
201824001 1362.04-00 Inadvertent Terminations 06/15/2018
201824000 6110.00-00 Index for Public Inspection of Written Determination 06/15/2018
201823011 4942.03-07 Set-Asides 06/08/2018
201823010 4942.03-07 Set-Asides 06/08/2018
201823009 4945.04-04 Grants to Individuals 06/08/2018
201823008 4945.04-04 Grants to Individuals 06/08/2018
201823007 4945.04-04 Grants to Individuals 06/08/2018
201823006 501.03-30 Organizational and Operational Tests 06/08/2018
201823005 6402.00-00 Authority to Make Credits or Refunds 06/08/2018