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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Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
202009008 7701.00-00 Definitions 02/28/2020
202009008 9100.00-00 Extension of Time for Making Certain Elections 02/28/2020
202009008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/28/2020
202009007 7701.00-00 Definitions 02/28/2020
202009007 9100.00-00 Extension of Time for Making Certain Elections 02/28/2020
202009007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/28/2020
202009006 7701.00-00 Definitions 02/28/2020
202009006 9100.00-00 Extension of Time for Making Certain Elections 02/28/2020
202009006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/28/2020
202009005 7701.00-00 Definitions 02/28/2020
202009005 9100.00-00 Extension of Time for Making Certain Elections 02/28/2020
202009005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/28/2020
202009004 7701.00-00 Definitions 02/28/2020
202009004 9100.00-00 Extension of Time for Making Certain Elections 02/28/2020
202009004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/28/2020
202009003 1361.03-02 Qualified Subchapter S Trusts 02/28/2020
202009003 1362.02-02 Ceases to be Small Business Corporation 02/28/2020
202009003 1362.04-00 Inadvertent Terminations 02/28/2020
202009002 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 02/28/2020
202009002 355.01-00 Spin-Off 02/28/2020
202009002 355.03-00 Active Business 02/28/2020
202009002 355.03-01 Five-Year Requirement 02/28/2020
202009001 1361.03-02 Qualified Subchapter S Trusts 02/28/2020
202009001 1362.02-00 Termination of Election 02/28/2020
202009001 1362.02-02 Ceases to be Small Business Corporation 02/28/2020

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