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
202233005 1361.03-03 Electing Small Business Trusts 08/19/2022
202233005 1362.00-00 Election by Small Business Corporation 08/19/2022
202233005 1362.02-00 Termination of Election 08/19/2022
202233005 1362.04-00 Inadvertent Terminations 08/19/2022
202233004 1361.00-00 Definitions 08/19/2022
202233004 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 08/19/2022
202233004 1361.03-00 Certain Trusts Permitted as Shareholders 08/19/2022
202233004 1361.03-03 Electing Small Business Trusts 08/19/2022
202233004 1362.00-00 Election by Small Business Corporation 08/19/2022
202233004 1362.02-00 Termination of Election 08/19/2022
202233004 1362.04-00 Inadvertent Terminations 08/19/2022
202233003 2010.04-00 Portability Election under Section 2010(c)(5)(A) 08/19/2022
202233003 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 08/19/2022
202233002 2632.00-00 Special Rules for Allocation of GST Exemption 08/19/2022
202233002 2642.00-00 Inclusion Ratio 08/19/2022
202233002 9100.00-00 Extension of Time for Making Certain Elections 08/19/2022
202233001 1361.03-03 Electing Small Business Trusts 08/19/2022
202233001 1362.00-00 Election by Small Business Corporation 08/19/2022
202233001 1362.04-00 Inadvertent Terminations 08/19/2022
202233000 6110.00-00 Index for Public Inspection of Written Determination 08/19/2022
202232024 4945.04-04 Grants to Individuals 08/12/2022
202232023 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/12/2022
202232023 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 08/12/2022
202232023 501.06-01 Performance of Particular Services for Members 08/12/2022
202232022 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/12/2022

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