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
201720010 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 05/19/2017
201720010 501.36-00 Business Activities 05/19/2017
201720009 414.00-00 Definitions and Special Rules 05/19/2017
201720009 414.09-00 Certain Employee Contributions 05/19/2017
201720008 856.00-00 Definition of Real Estate Investment Trust 05/19/2017
201720007 1361.01-04 More than One Class of Stock 05/19/2017
201720007 1361.05-00 Qualified Subchapter S Subsidiary 05/19/2017
201720007 1362.01-00 Eligible v. Ineligible 05/19/2017
201720007 9100.00-00 Extension of Time for Making Certain Elections 05/19/2017
201720006 2010.04-00 Portability Election under § 2010(c)(5)(A) 05/19/2017
201720006 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 05/19/2017
201720005 2010.04-00 Portability Election under § 2010(c)(5)(A) 05/19/2017
201720005 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 05/19/2017
201720004 1272.05-00 OID Election 05/19/2017
201720004 9100.00-00 Extension of Time for Making Certain Elections 05/19/2017
201720003 9100.00-00 Extension of Time for Making Certain Elections 05/19/2017
201720003 9100.26-00 Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year 05/19/2017
201720002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/19/2017
201720001 115.00-00 Income of States, Municipalities, etc. 05/19/2017
201720000 6110.00-00 Index for Public Inspection of Written Determination 05/19/2017
201719029 412.00-00 Minimum Funding Standards 05/12/2017
201719028 4945.04-04 Grants to Individuals 05/12/2017
201719027 4945.04-04 Grants to Individuals 05/12/2017
201719026 6511.03-06 Extension of Time by Agreement 05/12/2017
201719026 6511.09-00 Timeliness of Claim 05/12/2017

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