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
202340011 1362.01-00 Eligible v. Ineligible 10/06/2023
202340011 1362.04-00 Inadvertent Terminations 10/06/2023
202340010 9100.00-00 Extension of Time for Making Certain Elections 10/06/2023
202340010 9100.04-00 Section 168; MACRS 10/06/2023
202340010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/06/2023
202340009 1362.00-00 Election by Small Business Corporation 10/06/2023
202340009 1362.01-00 Eligible v. Ineligible 10/06/2023
202340009 1362.01-02 Election After Termination 10/06/2023
202340009 1362.02-00 Termination of Election 10/06/2023
202340009 1362.02-02 Ceases to be Small Business Corporation 10/06/2023
202340009 1362.04-00 Inadvertent Terminations 10/06/2023
202340008 1362.00-00 Election by Small Business Corporation 10/06/2023
202340008 1362.01-00 Eligible v. Ineligible 10/06/2023
202340008 1362.01-02 Election After Termination 10/06/2023
202340008 1362.02-00 Termination of Election 10/06/2023
202340008 1362.02-02 Ceases to be Small Business Corporation 10/06/2023
202340008 1362.04-00 Inadvertent Terminations 10/06/2023
202340007 1272.05-00 OID Election 10/06/2023
202340007 1278.02-00 Election to Include Market Discount Currently 10/06/2023
202340007 1283.03-01 Elections 10/06/2023
202340007 851.00-00 Definition of Regulated Investment Company 10/06/2023
202340007 851.01-00 Election to be Regulated Investment Company 10/06/2023
202340007 852.00-00 Taxation of Regulated Investment Companies and Their Shareholders 10/06/2023
202340007 855.00-00 Dividends Paid by Regulated Investment Company After Close of Taxable Year 10/06/2023
202340007 9100.00-00 Extension of Time for Making Certain Elections 10/06/2023