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Written determinations

 

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
202631007 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under 6018(a)) 07/31/2026
202631006 1361.00-00 Definitions 07/31/2026
202631006 1361.05-00 Qualified Subchapter S Subsidiary 07/31/2026
202631006 1362.00-00 Election by Small Business Corporation 07/31/2026
202631006 1362.01-03 Late Elections 07/31/2026
202631006 9100.00-00 Extension of Time for Making Certain Elections 07/31/2026
202631005 7701.00-00 Definitions 07/31/2026
202631005 9100.00-00 Extension of Time for Making Certain Elections 07/31/2026
202631005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/31/2026
202631004 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 07/31/2026
202631004 9100.00-00 Extension of Time for Making Certain Elections 07/31/2026
202631003 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 07/31/2026
202631002 1361.00-00 Definitions 07/31/2026
202631002 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 07/31/2026
202631002 355.01-01 Split-Off 07/31/2026
202631002 368.00-00 Definitions Relating to Corporate Reorganizations 07/31/2026
202631002 368.04-00 Assets for Control of Transferee (Type "D") 07/31/2026
202631001 408.00-00 Individual Retirement Accounts 07/31/2026
202631001 408.06-00 Distributions 07/31/2026
202631000 6110.00-00 Index for Public Inspection of Written Determination 07/31/2026
202630027 4945.04-04 Grants to Individuals 07/24/2026
202630026 6033.01-00 Exempt v. Non Exempt From Filing 07/24/2026
202630025 6033.01-00 Exempt v. Non Exempt From Filing 07/24/2026
202630024 4945.04-04 Grants to Individuals 07/24/2026
202630023 6033.01-00 Exempt v. Non Exempt From Filing 07/24/2026