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.

  1. Enter a term in the Find box.
  2. Click the Search button.
寻求帮助
编号 UILC 主题 发布日期
202322017 992.02-00 Election 06/02/2023
202322016 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 06/02/2023
202322016 9100.22-00 Other 06/02/2023
202322015 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 06/02/2023
202322014 408.00-00 Individual Retirement Accounts 06/02/2023
202322014 408.03-00 Rollover Contributions 06/02/2023
202322013 408.00-00 Individual Retirement Accounts 06/02/2023
202322013 408.03-00 Rollover Contributions 06/02/2023
202322012 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 06/02/2023
202322011 1362.00-00 Election by Small Business Corporation 06/02/2023
202322011 1362.01-01 Shareholder Consent 06/02/2023
202322011 1362.04-00 Inadvertent Terminations 06/02/2023
202322010 1362.00-00 Election by Small Business Corporation 06/02/2023
202322010 1362.01-00 Eligible v. Ineligible 06/02/2023
202322010 1362.02-00 Termination of Election 06/02/2023
202322010 1362.02-02 Ceases to be Small Business Corporation 06/02/2023
202322010 1362.04-00 Inadvertent Terminations 06/02/2023
202322009 1362.00-00 Election by Small Business Corporation 06/02/2023
202322009 1362.01-00 Eligible v. Ineligible 06/02/2023
202322009 1362.02-00 Termination of Election 06/02/2023
202322009 1362.02-02 Ceases to be Small Business Corporation 06/02/2023
202322009 1362.04-00 Inadvertent Terminations 06/02/2023
202322008 9100.00-00 Extension of Time for Making Certain Elections 06/02/2023
202322007 9100.00-00 Extension of Time for Making Certain Elections 06/02/2023
202322006 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 06/02/2023

Get Adobe Acrobat Reader