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Written determinations

 

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
202634012 9100.00-00 Extension of Time for Making Certain Elections 08/21/2026
202634011 9414.07-00 Section 965 Transition Tax-determination of SFC status including ownership, attribution rules, etc.,-Basis adjustments, IRC 959 account maintenance 08/21/2026
202634010 1361.03-03 Electing Small Business Trusts 08/21/2026
202634010 1362.00-00 Election by Small Business Corporation 08/21/2026
202634010 1362.02-02 Ceases to be Small Business Corporation 08/21/2026
202634010 1362.04-00 Inadvertent Terminations 08/21/2026
202634009 7701.00-00 Definitions 08/21/2026
202634009 9100.00-00 Extension of Time for Making Certain Elections 08/21/2026
202634009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/21/2026
202634008 2010.04-00 Portability Election under 2010(c)(5)(A) 08/21/2026
202634008 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under 6018(a)) 08/21/2026
202634007 2010.04-00 Portability Election under 2010(c)(5)(A) 08/21/2026
202634007 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under 6018(a)) 08/21/2026
202634006 1362.04-00 Inadvertent Terminations 08/21/2026
202634005 7701.00-00 Definitions 08/21/2026
202634005 9100.00-00 Extension of Time for Making Certain Elections 08/21/2026
202634005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/21/2026
202634004 42.00-00 Low-Income Housing Credit 08/21/2026
202634004 9100.01-00 Section 42; Low-Income Housing Credit 08/21/2026
202634003 9100.00-00 Extension of Time for Making Certain Elections 08/21/2026
202634002 1362.00-00 Election by Small Business Corporation 08/21/2026
202634002 1362.01-00 Eligible v. Ineligible 08/21/2026
202634002 1362.01-01 Shareholder Consent 08/21/2026
202634002 1362.01-02 Election After Termination 08/21/2026
202634002 1362.02-00 Termination of Election 08/21/2026