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
201724022 9100.00-00 Extension of Time for Making Certain Elections 06/16/2017
201724021 1362.01-01 Shareholder Consent 06/16/2017
201724021 1362.04-00 Inadvertent Terminations 06/16/2017
201724020 2010.04-00 Portability Election under § 2010(c)(5)(A) 06/16/2017
201724020 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 06/16/2017
201724019 2010.04-00 Portability Election under § 2010(c)(5)(A) 06/16/2017
201724019 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 06/16/2017
201724018 2642.00-00 Inclusion Ratio 06/16/2017
201724018 9100.00-00 Extension of Time for Making Certain Elections 06/16/2017
201724017 856.07-00 Treatment of Wholly Owned Subsidiaries 06/16/2017
201724017 9100.00-00 Extension of Time for Making Certain Elections 06/16/2017
201724016 7701.00-00 Definitions 06/16/2017
201724016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/16/2017
201724015 2632.00-00 Special Rules for Allocation of GST Exemption 06/16/2017
201724015 9100.00-00 Extension of Time for Making Certain Elections 06/16/2017
201724014 2010.04-00 Portability Election under § 2010(c)(5)(A) 06/16/2017
201724014 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 06/16/2017
201724013 1362.00-00 Election by Small Business Corporation 06/16/2017
201724013 1362.04-00 Inadvertent Terminations 06/16/2017
201724012 162.00-00 Trade or Business (Deductible v. Not Deductible) 06/16/2017
201724011 2010.04-00 Portability Election under § 2010(c)(5)(A) 06/16/2017
201724011 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 06/16/2017
201724010 7701.00-00 Definitions 06/16/2017
201724010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/16/2017
201724009 7701.00-00 Definitions 06/16/2017

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