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
201943015 1361.03-00 Certain Trusts Permitted as Shareholders 10/25/2019
201943015 1361.03-03 Electing Small Business Trusts 10/25/2019
201943015 1361.05-00 Qualified Subchapter S Subsidiary 10/25/2019
201943015 1362.00-00 Election by Small Business Corporation 10/25/2019
201943015 1362.02-00 Termination of Election 10/25/2019
201943015 1362.02-02 Ceases to be Small Business Corporation 10/25/2019
201943015 1362.04-00 Inadvertent Terminations 10/25/2019
201943014 2010.04-00 Portability Election under Section 2010(c)(5)(A) 10/25/2019
201943014 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 10/25/2019
201943013 9100.22-00 Other 10/25/2019
201943013 992.02-00 Election 10/25/2019
201943013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/01/2019
201943012 2010.04-00 Portability Election under Section 2010(c)(5)(A) 10/25/2019
201943012 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 10/25/2019
201943011 355.01-00 Spin-Off 10/25/2019
201943010 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 10/25/2019
201943010 2056.07-00 Qualified Terminable Interest Property 10/25/2019
201943010 9100.00-00 Extension of Time for Making Certain Elections 10/25/2019
201943009 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 10/25/2019
201943008 9100.00-00 Extension of Time for Making Certain Elections 10/25/2019
201943008 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 10/25/2019
201943007 2056.07-00 Qualified Terminable Interest Property 10/25/2019
201943007 2652.01-02 Special Election for QTIP 10/25/2019
201943007 2654.00-00 Special Rules 10/25/2019
201943007 9100.00-00 Extension of Time for Making Certain Elections 10/25/2019

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