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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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Номер UILC Тема Дата публикации
202627007 361.02-02 Certain Transfers to Creditors 07/02/2026
202627006 1361.00-00 Definitions 07/02/2026
202627006 1361.05-00 Qualified Subchapter S Subsidiary 07/02/2026
202627006 1362.04-00 Inadvertent Terminations 07/02/2026
202627006 9100.00-00 Extension of Time for Making Certain Elections 07/02/2026
202627005 1361.00-00 Definitions 07/02/2026
202627005 1361.05-00 Qualified Subchapter S Subsidiary 07/02/2026
202627005 1362.04-00 Inadvertent Terminations 07/02/2026
202627005 9100.00-00 Extension of Time for Making Certain Elections 07/02/2026
202627004 7701.00-00 Definitions 07/02/2026
202627004 9100.00-00 Extension of Time for Making Certain Elections 07/02/2026
202627004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/02/2026
202627003 7701.00-00 Definitions 07/02/2026
202627003 9100.00-00 Extension of Time for Making Certain Elections 07/02/2026
202627003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/02/2026
202627002 4942.00-00 Taxes on Failure to Distribute Income 07/02/2026
202627001 2010.04-00 Portability Election under ? 2010(c)(5)(A) 07/02/2026
202627001 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 07/02/2026
202627000 6110.00-00 Index for Public Inspection of Written Determination 07/02/2026
202626016 6033.01-00 Exempt v. Non Exempt From Filing 06/26/2026
202626015 4945.04-04 Grants to Individuals 06/26/2026
202626014 6033.01-00 Exempt v. Non Exempt From Filing 06/26/2026
202626013 4945.04-04 Grants to Individuals 06/26/2026
202626012 4945.04-04 Grants to Individuals 06/26/2026
202626011 6033.01-00 Exempt v. Non Exempt From Filing 06/26/2026