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
201820009 1361.03-03 Electing Small Business Trusts 05/18/2018
201820009 1362.00-00 Election by Small Business Corporation 05/18/2018
201820009 1362.04-00 Inadvertent Terminations 05/18/2018
201820008 2601.00-00 Tax On Generation Skipping Transfers 05/18/2018
201820007 2601.00-00 Tax On Generation Skipping Transfers 05/18/2018
201820006 7701.00-00 Definitions 05/18/2018
201820006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/18/2018
201820005 7701.00-00 Definitions 05/18/2018
201820005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/18/2018
201820004 7701.00-00 Definitions 05/18/2018
201820004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/18/2018
201820003 7701.00-00 Definitions 05/18/2018
201820003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/18/2018
201820002 368.01-00 Statutory Merger or Consolidation (Type "A") 05/18/2018
201820002 368.01-02 Using Stock of Corporation Controlling Merged Corporation 05/18/2018
201820001 1361.00-00 Definitions 05/18/2018
201820001 1361.03-00 Certain Trusts Permitted as Shareholders 05/18/2018
201820001 1361.03-03 Electing Small Business Trusts 05/18/2018
201820001 1362.00-00 Election by Small Business Corporation 05/18/2018
201820001 1362.04-00 Inadvertent Terminations 05/18/2018
201820000 6110.00-00 Index for Public Inspection of Written Determination 05/18/2018
201819011 501.03-08 Educational Organizations 05/11/2018
201819011 501.03-30 Organizational and Operational Tests 05/11/2018
201819011 501.33-00 Private v. Public Interest Served 05/11/2018
201819011 501.36-00 Business Activities 05/11/2018