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
202233010 2010.04-00 Portability Election under Section 2010(c)(5)(A) 08/19/2022
202233010 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
202233009 9100.02-03 R and D Expenditures 08/19/2022
202233008 860.00-00 Deduction for Deficiency Dividends 08/19/2022
202233008 9100.00-00 Extension of Time for Making Certain Elections 08/19/2022
202233007 860.00-00 Deduction for Deficiency Dividends 08/19/2022
202233007 9100.00-00 Extension of Time for Making Certain Elections 08/19/2022
202233006 1361.00-00 Definitions 08/19/2022
202233006 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 08/19/2022
202233006 1361.03-00 Certain Trusts Permitted as Shareholders 08/19/2022
202233006 1361.03-03 Electing Small Business Trusts 08/19/2022
202233006 1362.00-00 Election by Small Business Corporation 08/19/2022
202233006 1362.02-00 Termination of Election 08/19/2022
202233006 1362.04-00 Inadvertent Terminations 08/19/2022
202233005 1361.00-00 Definitions 08/19/2022
202233005 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 08/19/2022
202233005 1361.03-00 Certain Trusts Permitted as Shareholders 08/19/2022
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

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