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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编号 UILC 主题 发布日期
202126014 1361.05-00 Qualified Subchapter S Subsidiary 07/02/2021
202126013 1361.00-00 Definitions 07/02/2021
202126013 1361.05-00 Qualified Subchapter S Subsidiary 07/02/2021
202126012 1361.00-00 Definitions 07/02/2021
202126012 1361.05-00 Qualified Subchapter S Subsidiary 07/02/2021
202126011 1361.00-00 Definitions 07/02/2021
202126011 1361.05-00 Qualified Subchapter S Subsidiary 07/02/2021
202126010 1361.00-00 Definitions 07/02/2021
202126010 1361.05-00 Qualified Subchapter S Subsidiary 07/02/2021
202126009 1361.00-00 Definitions 07/02/2021
202126009 1361.05-00 Qualified Subchapter S Subsidiary 07/02/2021
202126008 1361.00-00 Definitions 07/02/2021
202126008 1361.05-00 Qualified Subchapter S Subsidiary 07/02/2021
202126007 1361.00-00 Definitions 07/02/2021
202126007 1361.05-00 Qualified Subchapter S Subsidiary 07/02/2021
202126006 1361.00-00 Definitions 07/02/2021
202126006 1361.05-00 Qualified Subchapter S Subsidiary 07/02/2021
202126005 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 07/02/2021
202126005 355.01-00 Spin-Off 07/02/2021
202126005 355.10-00 Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled 07/02/2021
202126005 368.00-00 Definitions Relating to Corporate Reorganizations 07/02/2021
202126005 368.04-00 Assets for Control of Transferee (Type "D") 07/02/2021
202126004 1362.00-00 Election by Small Business Corporation 07/02/2021
202126004 1362.01-00 Eligible v. Ineligible 07/02/2021
202126004 1362.01-01 Shareholder Consent 07/02/2021