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
202322011 1362.00-00 Election by Small Business Corporation 06/02/2023
202322011 1362.01-01 Shareholder Consent 06/02/2023
202322011 1362.04-00 Inadvertent Terminations 06/02/2023
202322010 1362.00-00 Election by Small Business Corporation 06/02/2023
202322010 1362.01-00 Eligible v. Ineligible 06/02/2023
202322010 1362.02-00 Termination of Election 06/02/2023
202322010 1362.02-02 Ceases to be Small Business Corporation 06/02/2023
202322010 1362.04-00 Inadvertent Terminations 06/02/2023
202322009 1362.00-00 Election by Small Business Corporation 06/02/2023
202322009 1362.01-00 Eligible v. Ineligible 06/02/2023
202322009 1362.02-00 Termination of Election 06/02/2023
202322009 1362.02-02 Ceases to be Small Business Corporation 06/02/2023
202322009 1362.04-00 Inadvertent Terminations 06/02/2023
202322008 9100.00-00 Extension of Time for Making Certain Elections 06/02/2023
202322007 9100.00-00 Extension of Time for Making Certain Elections 06/02/2023
202322006 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 06/02/2023
202322006 355.01-00 Spin-Off 06/02/2023
202322006 361.00-00 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 06/02/2023
202322006 361.02-02 Certain Transfers to Creditors 06/02/2023
202322006 368.00-00 Definitions Relating to Corporate Reorganizations 06/02/2023
202322006 368.04-00 Assets for Control of Transferee (Type "D") 06/02/2023
202322005 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/02/2023
202322005 1015.02-00 Acquired by Gift After December 31, 1920 06/02/2023
202322005 1223.00-00 Holding Period of Capital Assets 06/02/2023
202322005 2001.01-00 Determination of Amount of Taxable Estate 06/02/2023