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
202046006 9100.00-00 Extension of Time for Making Certain Elections 11/13/2020
202046006 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 11/13/2020
202046005 1361.05-00 Qualified Subchapter S Subsidiary 11/13/2020
202046005 1362.00-00 Election by Small Business Corporation 11/13/2020
202046005 1362.04-00 Inadvertent Terminations 11/13/2020
202046005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/13/2020
202046004 141.03-00 Nongovernmental Output Property Acquired 11/13/2020
202046003 7701.00-00 Definitions 11/13/2020
202046003 9100.00-00 Extension of Time for Making Certain Elections 11/13/2020
202046003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/13/2020
202046002 1361.03-02 Qualified Subchapter S Trusts 11/13/2020
202046002 1362.00-00 Election by Small Business Corporation 11/13/2020
202046002 1362.01-00 Eligible v. Ineligible 11/13/2020
202046002 1362.02-00 Termination of Election 11/13/2020
202046002 1362.02-02 Ceases to be Small Business Corporation 11/13/2020
202046002 1362.04-00 Inadvertent Terminations 11/13/2020
202046001 460.00-00 Special Rules for Long-Term Contracts 11/13/2020
202046000 6110.00-00 Index for Public Inspection of Written Determination 11/13/2020
202045013 4945.04-04 Grants to Individuals 11/06/2020
202045012 162.01-07 Allocation Between Business and Personal 11/06/2020
202045011 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 11/06/2020
202045010 1361.03-03 Electing Small Business Trusts 11/06/2020
202045010 1362.04-00 Inadvertent Terminations 11/06/2020
202045009 1361.03-03 Electing Small Business Trusts 11/06/2020
202045009 1362.04-00 Inadvertent Terminations 11/06/2020

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