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
202218006 1362.00-00 Election by Small Business Corporation 05/06/2022
202218006 1362.02-00 Termination of Election 05/06/2022
202218006 1362.02-02 Ceases to be Small Business Corporation 05/06/2022
202218006 1362.04-00 Inadvertent Terminations 05/06/2022
202218005 1362.00-00 Election by Small Business Corporation 05/06/2022
202218005 1362.02-00 Termination of Election 05/06/2022
202218005 1362.02-02 Ceases to be Small Business Corporation 05/06/2022
202218005 1362.04-00 Inadvertent Terminations 05/06/2022
202218004 1362.00-00 Election by Small Business Corporation 05/06/2022
202218004 1362.02-00 Termination of Election 05/06/2022
202218004 1362.02-02 Ceases to be Small Business Corporation 05/06/2022
202218004 1362.04-00 Inadvertent Terminations 05/06/2022
202218003 468A.00-00 Special Rules for Decommissioning Cost 05/06/2022
202218002 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 05/06/2022
202218002 355.01-01 Split-Off 05/06/2022
202218002 355.05-00 Control 05/06/2022
202218002 355.05-01 Distribution of Control 05/06/2022
202218002 358.00-00 Basis to Distributees 05/06/2022
202218002 358.02-00 Allocation of Basis 05/06/2022
202218001 1502.75-10 When Group Remains in Existence 05/06/2022
202218001 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 05/06/2022
202218001 833.00-00 Treatment of Blue Cross Blue Shield Organizations 05/06/2022
202218000 6110.00-00 Index for Public Inspection of Written Determination 05/06/2022
202217009 501.03-30 Organizational and Operational Tests 04/29/2022
202217008 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 04/29/2022

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