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
202114016 1059.06-00 Election to Substitute Fair Market Value 04/09/2021
202114016 1059.06-02 Written Determination 04/09/2021
202114015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/09/2021
202114014 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 04/09/2021
202114014 338.01-00 Express Election 04/09/2021
202114014 338.01-02 Time in which Election must be made 04/09/2021
202114014 9100.00-00 Extension of Time for Making Certain Elections 04/09/2021
202114014 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 04/09/2021
202114013 1361.05-00 Qualified Subchapter S Subsidiary 04/09/2021
202114013 1362.00-00 Election by Small Business Corporation 04/09/2021
202114012 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 04/09/2021
202114012 401.06-00 Required Distributions 04/09/2021
202114012 401.06-02 Employee Dies Before Entire Interest Distributed 04/09/2021
202114012 408.00-00 Individual Retirement Accounts 04/09/2021
202114012 408.08-00 Tax Treatment of Accounts and Annuities 04/09/2021
202114011 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 04/09/2021
202114011 401.06-00 Required Distributions 04/09/2021
202114011 401.06-02 Employee Dies Before Entire Interest Distributed 04/09/2021
202114011 408.00-00 Individual Retirement Accounts 04/09/2021
202114011 408.08-00 Tax Treatment of Accounts and Annuities 04/09/2021
202114010 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 04/09/2021
202114010 401.06-00 Required Distributions 04/09/2021
202114010 401.06-02 Employee Dies Before Entire Interest Distributed 04/09/2021
202114010 408.00-00 Individual Retirement Accounts 04/09/2021
202114010 408.08-00 Tax Treatment of Accounts and Annuities 04/09/2021