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
202429006 1361.03-00 Certain Trusts Permitted as Shareholders 07/19/2024
202429006 1361.03-03 Electing Small Business Trusts 07/19/2024
202429006 1362.04-00 Inadvertent Terminations 07/19/2024
202429005 7701.00-00 Definitions 07/19/2024
202429005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/19/2024
202429004 2010.04-00 Portability Election under Section 2010(c)(5)(A) 07/19/2024
202429004 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 07/19/2024
202429003 860G.00-00 Other Definitions and Special Rules 07/19/2024
202429002 368.06-00 Change in Identity, etc. (Type "F") 07/19/2024
202429002 9999.02-00 Substance Over Form 07/19/2024
202429002 368.05-00 Recapitalization (Type "E") 07/19/2024
202429001 368.06-00 Change in Identity, etc. (Type "F") 07/19/2024
202429001 9999.02-00 Substance Over Form 07/19/2024
202429001 368.05-00 Recapitalization (Type "E") 07/19/2024
202429000 6110.00-00 Index for Public Inspection of Written Determination 07/19/2024
202428009 1501.00-00 Privilege to File Consolidated Returns (May v. May Not File Consolidated Return) 07/12/2024
202428009 1502.75-00 Filing Requirements 07/12/2024
202428008 501.33-00 Private v. Public Interest Served 07/12/2024
202428007 9999.98-00 Not Able to Identify Under Present List 07/12/2024
202428007 501.33-00 Private v. Public Interest Served 07/12/2024
202428006 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/12/2024
202428005 9100.00-00 Extension of Time for Making Certain Elections 07/12/2024
202428004 2632.00-00 Special Rules for Allocation of GST Exemption 07/12/2024
202428004 2642.00-00 Inclusion Ratio 07/12/2024
202428004 9100.00-00 Extension of Time for Making Certain Elections 07/12/2024