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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編號 UILC 主題 發布日期
202317019 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 04/28/2023
202317019 1502.75-00 Filing Requirements 04/28/2023
202317019 9100.00-00 Extension of Time for Making Certain Elections 04/28/2023
202317019 9100.20-00 Section 1502; Election to File Consolidated Return 04/28/2023
202317018 856.01-00 Income Requirements 04/28/2023
202317018 856.04-00 Rents From Real Property 04/28/2023
202317017 856.01-00 Income Requirements 04/28/2023
202317017 856.04-00 Rents From Real Property 04/28/2023
202317016 9100.00-00 Extension of Time for Making Certain Elections 04/28/2023
202317016 992.02-00 Election 04/28/2023
202317015 1361.03-00 Certain Trusts Permitted as Shareholders 04/28/2023
202317015 1361.03-01 Grantor Trusts 04/28/2023
202317015 1361.03-02 Qualified Subchapter S Trusts 04/28/2023
202317015 1362.00-00 Election by Small Business Corporation 04/28/2023
202317015 1362.01-00 Eligible v. Ineligible 04/28/2023
202317015 1362.02-00 Termination of Election 04/28/2023
202317015 1362.02-02 Ceases to be Small Business Corporation 04/28/2023
202317015 1362.04-00 Inadvertent Terminations 04/28/2023
202317014 1361.03-00 Certain Trusts Permitted as Shareholders 04/28/2023
202317014 1361.03-01 Grantor Trusts 04/28/2023
202317014 1361.03-02 Qualified Subchapter S Trusts 04/28/2023
202317014 1362.00-00 Election by Small Business Corporation 04/28/2023
202317014 1362.01-00 Eligible v. Ineligible 04/28/2023
202317014 1362.02-00 Termination of Election 04/28/2023
202317014 1362.02-02 Ceases to be Small Business Corporation 04/28/2023

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