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
202315004 1361.00-00 Definitions 04/14/2023
202315004 1361.03-02 Qualified Subchapter S Trusts 04/14/2023
202315004 1362.00-00 Election by Small Business Corporation 04/14/2023
202315004 1362.02-00 Termination of Election 04/14/2023
202315004 1362.04-00 Inadvertent Terminations 04/14/2023
202315003 1362.04-00 Inadvertent Terminations 04/14/2023
202315002 1362.00-00 Election by Small Business Corporation 04/14/2023
202315002 1362.04-00 Inadvertent Terminations 04/14/2023
202315001 1362.00-00 Election by Small Business Corporation 04/14/2023
202315001 1362.02-00 Termination of Election 04/14/2023
202315001 1362.04-00 Inadvertent Terminations 04/14/2023
202315000 6110.00-00 Index for Public Inspection of Written Determination 04/14/2023
202314016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/07/2023
202314016 501.03-05 Corporations 04/07/2023
202314016 501.03-30 Organizational and Operational Tests 04/07/2023
202314015 9100.00-00 Extension of Time for Making Certain Elections 04/07/2023
202314015 9100.09-00 Section 442; Accounting Periods 04/07/2023
202314014 1502.21-00 Consolidated Net Operating Loss Deduction 04/07/2023
202314014 9100.22-00 Other 04/07/2023
202314013 992.02-00 Election 04/07/2023
202314012 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 04/07/2023
202314012 9100.00-00 Extension of Time for Making Certain Elections 04/07/2023
202314011 7701.00-00 Definitions 04/07/2023
202314011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/07/2023
202314010 856.00-00 Definition of Real Estate Investment Trust 04/07/2023

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