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
202046009 115.07-00 Filing Requirements 11/13/2020
202046009 6012.00-00 Persons Required to Make Returns of Income (Required v. Not Required) 11/13/2020
202046009 7701.03-00 Association v. Trust 11/13/2020
202046008 336.00-00 Gain or Loss Recognized on Property Distributed in Complete Liquidation 11/13/2020
202046008 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 11/13/2020
202046008 9100.00-00 Extension of Time for Making Certain Elections 11/13/2020
202046008 9100.22-00 Other 11/13/2020
202046007 168.24-00 Public Utility Property 11/13/2020
202046006 2010.00-00 Unified Credit Against Estate Tax 11/13/2020
202046006 2010.04-00 Portability Election under § 2010(c)(5)(A) 11/13/2020
202046006 9100.00-00 Extension of Time for Making Certain Elections 11/13/2020
202046006 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 11/13/2020
202046005 1361.05-00 Qualified Subchapter S Subsidiary 11/13/2020
202046005 1362.00-00 Election by Small Business Corporation 11/13/2020
202046005 1362.04-00 Inadvertent Terminations 11/13/2020
202046005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/13/2020
202046004 141.03-00 Nongovernmental Output Property Acquired 11/13/2020
202046003 7701.00-00 Definitions 11/13/2020
202046003 9100.00-00 Extension of Time for Making Certain Elections 11/13/2020
202046003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/13/2020
202046002 1361.03-02 Qualified Subchapter S Trusts 11/13/2020
202046002 1362.00-00 Election by Small Business Corporation 11/13/2020
202046002 1362.01-00 Eligible v. Ineligible 11/13/2020
202046002 1362.02-00 Termination of Election 11/13/2020
202046002 1362.02-02 Ceases to be Small Business Corporation 11/13/2020