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
202009001 1362.04-00 Inadvertent Terminations 02/28/2020
202009000 6110.00-00 Index for Public Inspection of Written Determination 02/28/2020
202008009 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 02/21/2020
202008009 501.06-01 Performance of Particular Services for Members 02/21/2020
202008008 1361.03-02 Qualified Subchapter S Trusts 02/21/2020
202008008 1362.02-02 Ceases to be Small Business Corporation 02/21/2020
202008008 1362.04-00 Inadvertent Terminations 02/21/2020
202008007 446.00-00 General Rule for Methods of Accounting (Permissible v. Not Permissible) 02/21/2020
202008006 9100.09-00 Section 442; Accounting Periods 02/21/2020
202008005 146.00-00 Volume Cap 02/21/2020
202008005 146.07-00 Carryforward of Allocation 02/21/2020
202008005 9100.00-00 Extension of Time for Making Certain Elections 02/21/2020
202008005 9100.03-00 Section 146; Volume Cap 02/21/2020
202008004 9100.09-00 Section 442; Accounting Periods 02/21/2020
202008003 9100.02-04 IDC Expenditures 02/21/2020
202008002 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 02/21/2020
202008002 1502.75-00 Filing Requirements 02/21/2020
202008002 9100.00-00 Extension of Time for Making Certain Elections 02/21/2020
202008002 9100.20-00 Section 1502; Election to File Consolidated Return 02/21/2020
202008001 1361.03-02 Qualified Subchapter S Trusts 02/21/2020
202008001 1362.02-02 Ceases to be Small Business Corporation 02/21/2020
202008001 1362.04-00 Inadvertent Terminations 02/21/2020
202008000 6110.00-00 Index for Public Inspection of Written Determination 02/21/2020
202007022 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 02/14/2020
202007021 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 02/14/2020

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