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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Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
202207007 1361.00-00 Definitions 02/18/2022
202207007 1361.03-00 Certain Trusts Permitted as Shareholders 02/18/2022
202207007 1361.03-03 Electing Small Business Trusts 02/18/2022
202207007 1362.00-00 Election by Small Business Corporation 02/18/2022
202207007 1362.02-00 Termination of Election 02/18/2022
202207007 1362.02-02 Ceases to be Small Business Corporation 02/18/2022
202207007 1362.04-00 Inadvertent Terminations 02/18/2022
202207006 2010.04-00 Portability Election under Section 2010(c)(5)(A) 02/18/2022
202207006 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 02/18/2022
202207005 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 02/18/2022
202207004 2010.04-00 Portability Election under Section 2010(c)(5)(A) 02/18/2022
202207004 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 02/18/2022
202207003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/18/2022
202207002 860.00-00 Deduction for Deficiency Dividends 02/18/2022
202207002 9100.00-00 Extension of Time for Making Certain Elections 02/18/2022
202207001 1295.02-02 Retroactive Elections 02/18/2022
202207000 6110.00-00 Index for Public Inspection of Written Determination 02/18/2022
202206018 146.07-00 Carryforward of Allocation 02/11/2022
202206018 9100.03-00 Section 146; Volume Cap 02/11/2022
202206017 2010.04-00 Portability Election under Section 2010(c)(5)(A) 02/11/2022
202206017 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 02/11/2022
202206016 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 02/11/2022
202206015 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 02/11/2022
202206014 2010.04-00 Portability Election under Section 2010(c)(5)(A) 02/11/2022
202206014 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 02/11/2022