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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숫자 UILC 주제 출시일
202302004 1362.00-00 Election by Small Business Corporation 01/13/2023
202302004 1362.04-00 Inadvertent Terminations 01/13/2023
202302003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/13/2023
202302002 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 01/13/2023
202302001 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 01/13/2023
202302000 6110.00-00 Index for Public Inspection of Written Determination 01/13/2023
202301009 61.00-00 Gross Income v. Not Gross Income 01/06/2023
202301008 1362.00-00 Election by Small Business Corporation 01/06/2023
202301008 1362.02-00 Termination of Election 01/06/2023
202301008 1362.02-02 Ceases to be Small Business Corporation 01/06/2023
202301008 1362.04-00 Inadvertent Terminations 01/06/2023
202301007 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 01/06/2023
202301007 9100.22-00 Other 01/06/2023
202301006 9100.00-00 Extension of Time for Making Certain Elections 01/06/2023
202301005 1361.05-00 Qualified Subchapter S Subsidiary 01/06/2023
202301005 9100.00-00 Extension of Time for Making Certain Elections 01/06/2023
202301004 1361.05-00 Qualified Subchapter S Subsidiary 01/06/2023
202301004 9100.00-00 Extension of Time for Making Certain Elections 01/06/2023
202301003 856.00-00 Definition of Real Estate Investment Trust 01/06/2023
202301003 9100.00-00 Extension of Time for Making Certain Elections 01/06/2023
202301002 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 01/06/2023
202301002 9100.00-00 Extension of Time for Making Certain Elections 01/06/2023
202301002 9100.22-00 Other 01/06/2023
202301001 2601.00-00 Tax On Generation Skipping Transfers 01/06/2023
202301000 6110.00-00 Index for Public Inspection of Written Determination 01/06/2023

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