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
201801012 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 01/05/2018
201801012 355.01-00 Spin-Off 01/05/2018
201801012 355.10-00 Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled 01/05/2018
201801011 663.04-00 65-Day Rule 01/05/2018
201801011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/05/2018
201801010 7701.00-00 Definitions 01/05/2018
201801010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/05/2018
201801009 337.03-00 Sale or Exchange 01/05/2018
201801009 9100.22-00 Other 01/05/2018
201801008 1362.00-00 Election by Small Business Corporation 01/05/2018
201801008 1362.01-00 Eligible v. Ineligible 01/05/2018
201801008 1362.01-02 Election After Termination 01/05/2018
201801008 1362.02-00 Termination of Election 01/05/2018
201801008 1362.02-02 Ceases to be Small Business Corporation 01/05/2018
201801008 1362.04-00 Inadvertent Terminations 01/05/2018
201801007 1362.01-00 Eligible v. Ineligible 01/05/2018
201801006 337.03-00 Sale or Exchange 01/05/2018
201801006 9100.22-00 Other 01/05/2018
201801005 355.10-00 Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled 01/05/2018
201801004 1362.00-00 Election by Small Business Corporation 01/05/2018
201801004 1362.01-01 Shareholder Consent 01/05/2018
201801003 7701.00-00 Definitions 01/05/2018
201801003 9100.00-00 Extension of Time for Making Certain Elections 01/05/2018
201801002 9100.11-00 Section 472; LIFO Election 01/05/2018
201801001 2642.00-00 Inclusion Ratio 01/05/2018