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
202438004 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 09/20/2024
202438004 1361.03-02 Qualified Subchapter S Trusts 09/20/2024
202438004 1361.03-03 Electing Small Business Trusts 09/20/2024
202438004 1362.00-00 Election by Small Business Corporation 09/20/2024
202438004 1362.02-02 Ceases to be Small Business Corporation 09/20/2024
202438004 1362.04-00 Inadvertent Terminations 09/20/2024
202438003 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 09/20/2024
202438003 1361.03-02 Qualified Subchapter S Trusts 09/20/2024
202438003 1361.03-03 Electing Small Business Trusts 09/20/2024
202438003 1362.00-00 Election by Small Business Corporation 09/20/2024
202438003 1362.02-02 Ceases to be Small Business Corporation 09/20/2024
202438003 1362.04-00 Inadvertent Terminations 09/20/2024
202438002 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 09/20/2024
202438002 355.01-00 Spin-Off 09/20/2024
202438002 368.04-00 Assets for Control of Transferee (Type "D") 09/20/2024
202438001 1295.02-00 Time For Making Election 09/20/2024
202438001 1295.02-02 Retroactive Elections 09/20/2024
202438000 6110.00-00 Index for Public Inspection of Written Determination 09/20/2024
202437008 501.07-00 Social Clubs 09/13/2024
202437007 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/13/2024
202437006 501.03-05 Corporations 09/13/2024
202437006 501.03-30 Organizational and Operational Tests 09/13/2024
202437005 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 09/13/2024
202437005 9100.00-00 Extension of Time for Making Certain Elections 09/13/2024
202437004 1362.00-00 Election by Small Business Corporation 09/13/2024

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