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
202208003 1362.04-00 Inadvertent Terminations 02/25/2022
202208002 468A.05-08 Disqualification of Fund 02/25/2022
202208001 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 02/25/2022
202208000 6110.00-00 Index for Public Inspection of Written Determination 02/25/2022
202207010 501.03-22 Scholarships, Endowment Funds and Trusts, Student Loans 02/18/2022
202207010 501.33-00 Private v. Public Interest Served 02/18/2022
202207009 2010.04-00 Portability Election under Section 2010(c)(5)(A) 02/18/2022
202207009 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 02/18/2022
202207008 2010.04-00 Portability Election under Section 2010(c)(5)(A) 02/18/2022
202207008 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 02/18/2022
202207007 1361.00-00 Definitions 02/18/2022
202207007 1361.03-00 Certain Trusts Permitted as Shareholders 02/18/2022
202207007 1361.03-03 Electing Small Business Trusts 02/18/2022
202207007 1362.00-00 Election by Small Business Corporation 02/18/2022
202207007 1362.02-00 Termination of Election 02/18/2022
202207007 1362.02-02 Ceases to be Small Business Corporation 02/18/2022
202207007 1362.04-00 Inadvertent Terminations 02/18/2022
202207006 2010.04-00 Portability Election under Section 2010(c)(5)(A) 02/18/2022
202207006 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 02/18/2022
202207005 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 02/18/2022
202207004 2010.04-00 Portability Election under Section 2010(c)(5)(A) 02/18/2022
202207004 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 02/18/2022
202207003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/18/2022
202207002 860.00-00 Deduction for Deficiency Dividends 02/18/2022
202207002 9100.00-00 Extension of Time for Making Certain Elections 02/18/2022

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