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
202614014 7701.00-00 Definitions 04/03/2026
202614014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/03/2026
202614013 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 04/03/2026
202614013 9100.22-00 Other 04/03/2026
202614012 7701.00-00 Definitions 04/03/2026
202614012 9100.00-00 Extension of Time for Making Certain Elections 04/03/2026
202614012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/03/2026
202614011 953.06-00 Election by Foreign Insurance Company to be Treated as Domestic Corporation 04/03/2026
202614010 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 04/03/2026
202614010 2056.07-00 Qualified Terminable Interest Property 04/03/2026
202614010 9100.00-00 Extension of Time for Making Certain Elections 04/03/2026
202614009 1361.00-00 Definitions 04/03/2026
202614009 1361.05-00 Qualified Subchapter S Subsidiary 04/03/2026
202614009 9100.00-00 Extension of Time for Making Certain Elections 04/03/2026
202614008 7701.00-00 Definitions 04/03/2026
202614008 9100.00-00 Extension of Time for Making Certain Elections 04/03/2026
202614008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/03/2026
202614007 1362.00-00 Election by Small Business Corporation 04/03/2026
202614007 1362.01-03 Late Elections 04/03/2026
202614006 7701.00-00 Definitions 04/03/2026
202614006 9100.00-00 Extension of Time for Making Certain Elections 04/03/2026
202614006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/03/2026
202614005 2642.07-00 Relief Under IRC 2642(g)(1) 04/03/2026
202614004 4941.00-00 Excise Taxes on Acts of Self-Dealing 04/03/2026
202614004 4943.00-00 Excise Taxes on Excess Business Holdings 04/03/2026