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
202110006 1362.01-03 Late Elections 03/12/2021
202110005 856.00-00 Definition of Real Estate Investment Trust 03/12/2021
202110005 9100.00-00 Extension of Time for Making Certain Elections 03/12/2021
202110004 856.00-00 Definition of Real Estate Investment Trust 03/12/2021
202110004 9100.00-00 Extension of Time for Making Certain Elections 03/12/2021
202110003 1362.00-00 Election by Small Business Corporation 03/12/2021
202110003 1362.01-00 Eligible v. Ineligible 03/12/2021
202110003 1362.02-00 Termination of Election 03/12/2021
202110003 1362.04-00 Inadvertent Terminations 03/12/2021
202110002 1362.04-00 Inadvertent Terminations 03/12/2021
202110001 1361.00-00 Definitions 03/12/2021
202110001 1361.03-00 Certain Trusts Permitted as Shareholders 03/12/2021
202110001 1361.03-03 Electing Small Business Trusts 03/12/2021
202110001 1362.00-00 Election by Small Business Corporation 03/12/2021
202110001 1362.04-00 Inadvertent Terminations 03/12/2021
202110000 6110.00-00 Index for Public Inspection of Written Determination 03/12/2021
202109009 4942.03-07 Set-Asides 03/05/2021
202109008 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 03/05/2021
202109008 501.33-00 Private v. Public Interest Served 03/05/2021
202109007 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 03/05/2021
202109007 501.03-05 Corporations 03/05/2021
202109007 501.03-30 Organizational and Operational Tests 03/05/2021
202109007 501.33-00 Private v. Public Interest Served 03/05/2021
202109006 7701.00-00 Definitions 03/05/2021
202109006 9100.00-00 Extension of Time for Making Certain Elections 03/05/2021