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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编号 UILC 主题 发布日期
201849007 9100.00-00 Extension of Time for Making Certain Elections 12/07/2018
201849006 1361.00-00 Definitions 12/07/2018
201849006 1361.01-05 Ineligible Corporation 12/07/2018
201849006 1361.05-00 Qualified Subchapter S Subsidiary 12/07/2018
201849006 1362.00-00 Election by Small Business Corporation 12/07/2018
201849006 1362.01-00 Eligible v. Ineligible 12/07/2018
201849006 1362.01-03 Late Elections 12/07/2018
201849006 1362.04-00 Inadvertent Terminations 12/07/2018
201849006 9100.00-00 Extension of Time for Making Certain Elections 12/07/2018
201849006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/07/2018
201849005 1361.00-00 Definitions 12/07/2018
201849005 1361.05-00 Qualified Subchapter S Subsidiary 12/07/2018
201849005 1362.00-00 Election by Small Business Corporation 12/07/2018
201849005 1362.01-00 Eligible v. Ineligible 12/07/2018
201849005 1362.01-03 Late Elections 12/07/2018
201849005 1362.04-00 Inadvertent Terminations 12/07/2018
201849005 9100.00-00 Extension of Time for Making Certain Elections 12/07/2018
201849005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/07/2018
201849004 7701.00-00 Definitions 12/07/2018
201849003 7701.00-00 Definitions 12/07/2018
201849002 7701.00-00 Definitions 12/07/2018
201849001 7701.00-00 Definitions 12/07/2018
201849000 6110.00-00 Index for Public Inspection of Written Determination 12/07/2018
201848022 9100.00-00 Extension of Time for Making Certain Elections 11/30/2018
201848021 4945.04-04 Grants to Individuals 11/30/2018