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
201639014 367.40-02 Liquidations Under Section 332 09/23/2016
201639013 7701.00-00 Definitions 09/23/2016
201639013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/23/2016
201639012 1361.03-02 Qualified Subchapter S Trusts 09/23/2016
201639012 1361.03-03 Electing Small Business Trusts 09/23/2016
201639012 1361.05-00 Qualified Subchapter S Subsidiary 09/23/2016
201639012 1362.04-00 Inadvertent Terminations 09/23/2016
201639011 1361.03-02 Qualified Subchapter S Trusts 09/23/2016
201639011 1361.03-03 Electing Small Business Trusts 09/23/2016
201639011 1361.05-00 Qualified Subchapter S Subsidiary 09/23/2016
201639011 1362.04-00 Inadvertent Terminations 09/23/2016
201639010 1361.03-02 Qualified Subchapter S Trusts 09/23/2016
201639010 1361.03-03 Electing Small Business Trusts 09/23/2016
201639010 1361.05-00 Qualified Subchapter S Subsidiary 09/23/2016
201639010 1362.04-00 Inadvertent Terminations 09/23/2016
201639009 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 09/23/2016
201639009 9100.00-00 Extension of Time for Making Certain Elections 09/23/2016
201639008 2010.04-00 Portability Election under � 2010(c)(5)(A) 09/23/2016
201639008 9100.00-00 Extension of Time for Making Certain Elections 09/23/2016
201639007 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 09/23/2016
201639007 9100.00-00 Extension of Time for Making Certain Elections 09/23/2016
201639006 7701.00-00 Definitions 09/23/2016
201639006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/23/2016
201639005 7701.00-00 Definitions 09/23/2016
201639005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/23/2016