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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Número UILC Asunto Fecha de publicación
202110013 9100.00-00 Extension of Time for Making Certain Elections 03/12/2021
202110013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/12/2021
202110012 336.00-00 Gain or Loss Recognized on Property Distributed in Complete Liquidation 03/12/2021
202110012 9100.00-00 Extension of Time for Making Certain Elections 03/12/2021
202110011 482.11-13 Cost Sharing Arrangements: Stock Based Compensation (Stock Options) 03/12/2021
202110010 1361.01-04 More than One Class of Stock 03/12/2021
202110010 1362.00-00 Election by Small Business Corporation 03/12/2021
202110010 1362.04-00 Inadvertent Terminations 03/12/2021
202110009 1362.00-00 Election by Small Business Corporation 03/12/2021
202110009 1362.01-00 Eligible v. Ineligible 03/12/2021
202110009 1362.01-01 Shareholder Consent 03/12/2021
202110009 1362.04-00 Inadvertent Terminations 03/12/2021
202110008 1362.00-00 Election by Small Business Corporation 03/12/2021
202110008 1362.04-00 Inadvertent Terminations 03/12/2021
202110007 163.08-00 Registration-required Obligations 03/12/2021
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