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
202240014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/07/2022
202240013 2010.04-00 Portability Election under Section 2010(c)(5)(A) 10/07/2022
202240013 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 10/07/2022
202240012 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 10/07/2022
202240012 9100.22-00 Other 10/07/2022
202240011 9100.00-00 Extension of Time for Making Certain Elections 10/07/2022
202240011 9100.22-00 Other 10/07/2022
202240011 951A.00-00 Global Intangible Low-Taxed Income Included in Gross Income of United States Shareholders 10/07/2022
202240011 951A.02-00 Net CFC Tested Income 10/07/2022
202240010 9100.00-00 Extension of Time for Making Certain Elections 10/07/2022
202240010 9100.22-00 Other 10/07/2022
202240010 951A.00-00 Global Intangible Low-Taxed Income Included in Gross Income of United States Shareholders 10/07/2022
202240010 951A.02-00 Net CFC Tested Income 10/07/2022
202240009 9100.00-00 Extension of Time for Making Certain Elections 10/07/2022
202240009 9100.22-00 Other 10/07/2022
202240009 951A.00-00 Global Intangible Low-Taxed Income Included in Gross Income of United States Shareholders 10/07/2022
202240009 951A.02-00 Net CFC Tested Income 10/07/2022
202240008 9100.00-00 Extension of Time for Making Certain Elections 10/07/2022
202240008 9100.22-00 Other 10/07/2022
202240008 951A.00-00 Global Intangible Low-Taxed Income Included in Gross Income of United States Shareholders 10/07/2022
202240008 951A.02-00 Net CFC Tested Income 10/07/2022
202240007 9100.00-00 Extension of Time for Making Certain Elections 10/07/2022
202240007 9100.22-00 Other 10/07/2022
202240007 951A.00-00 Global Intangible Low-Taxed Income Included in Gross Income of United States Shareholders 10/07/2022
202240007 951A.02-00 Net CFC Tested Income 10/07/2022

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