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
201634011 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 08/19/2016
201634010 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 08/19/2016
201634010 355.01-01 Split-Off 08/19/2016
201634010 355.03-00 Active Business 08/19/2016
201634010 361.00-00 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 08/19/2016
201634009 7701.00-00 Definitions 08/19/2016
201634009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/19/2016
201634008 1362.00-00 Election by Small Business Corporation 08/19/2016
201634008 1362.01-00 Eligible v. Ineligible 08/19/2016
201634008 1362.01-03 Late Elections 08/19/2016
201634008 9100.00-00 Extension of Time for Making Certain Elections 08/19/2016
201634008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/19/2016
201634007 1362.00-00 Election by Small Business Corporation 08/19/2016
201634007 1362.04-00 Inadvertent Terminations 08/19/2016
201634006 1361.01-04 More than One Class of Stock 08/19/2016
201634006 1361.05-00 Qualified Subchapter S Subsidiary 08/19/2016
201634006 1362.01-00 Eligible v. Ineligible 08/19/2016
201634006 9100.00-00 Extension of Time for Making Certain Elections 08/19/2016
201634005 1361.05-00 Qualified Subchapter S Subsidiary 08/19/2016
201634005 1362.00-00 Election by Small Business Corporation 08/19/2016
201634005 9100.00-00 Extension of Time for Making Certain Elections 08/19/2016
201634004 1362.00-00 Election by Small Business Corporation 08/19/2016
201634004 1362.01-00 Eligible v. Ineligible 08/19/2016
201634004 1362.01-01 Shareholder Consent 08/19/2016
201634004 1362.04-00 Inadvertent Terminations 08/19/2016