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
201146009 468A.01-00 In General 11/18/2011
201146008 115.00-00 Income of States, Municipalities, etc. 11/18/2011
201146007 9100.20-00 Section 1502; Election to File Consolidated Return 11/18/2011
201146007 1502.75-00 Filing Requirements 11/18/2011
201146006 9100.20-00 Section 1502; Election to File Consolidated Return 11/18/2011
201146006 1502.75-00 Filing Requirements 11/18/2011
201146005 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 11/18/2011
201146005 355.01-02 Split-Up 11/18/2011
201146004 7701.00-00 Definitions 11/18/2011
201146004 9100.00-00 Extension of Time for Making Certain Elections 11/18/2011
201146004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/18/2011
201146003 1362.01-03 Late Elections 11/18/2011
201146002 1362.00-00 Election by Small Business Corporation 11/18/2011
201146002 1362.01-02 Election After Termination 11/18/2011
201146002 1362.02-00 Termination of Election 11/18/2011
201146002 1362.02-02 Ceases to be Small Business Corporation 11/18/2011
201146002 1362.04-00 Inadvertent Terminations 11/18/2011
201146001 1362.00-00 Election by Small Business Corporation 11/18/2011
201146001 1362.01-02 Election After Termination 11/18/2011
201146001 1362.02-00 Termination of Election 11/18/2011
201146001 1362.02-02 Ceases to be Small Business Corporation 11/18/2011
201146001 1362.04-00 Inadvertent Terminations 11/18/2011
201145033 9100.00-00 Extension of Time for Making Certain Elections 11/10/2011
201145033 408.00-00 Individual Retirement Accounts 11/10/2011
201145032 412.06-00 Minimum Funding Waiver 11/10/2011

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