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
202439002 444.01-01 Membership in a Tiered Structure 09/27/2024
202439002 7519.01-00 Computation of Required Payment 09/27/2024
202439001 9100.00-00 Extension of Time for Making Certain Elections 09/27/2024
202439000 6110.00-00 Index for Public Inspection of Written Determination 09/27/2024
202438017 501.03-00/Religious, Charitable, etc., Institutions and Community Chest//501.33-00/Private v. Public Interest Served 09/20/2024
202438016 501.03-00/Religious, Charitable, etc., Institutions and Community Chest//501.33-00/Private v. Public Interest Served 09/20/2024
202438015 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 09/20/2024
202438015 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/20/2024
202438014 9100.09-00 Section 442; Accounting Periods 09/20/2024
202438013 7701.00-00 Definitions 09/20/2024
202438013 9100.00-00 Extension of Time for Making Certain Elections 09/20/2024
202438013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/20/2024
202438012 1362.00-00 Election by Small Business Corporation 09/20/2024
202438012 1362.04-00 Inadvertent Terminations 09/20/2024
202438011 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 09/20/2024
202438011 1361.03-03 Electing Small Business Trusts 09/20/2024
202438011 1362.00-00 Election by Small Business Corporation 09/20/2024
202438011 1362.02-02 Ceases to be Small Business Corporation 09/20/2024
202438011 1362.04-00 Inadvertent Terminations 09/20/2024
202438010 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 09/20/2024
202438010 1361.03-03 Electing Small Business Trusts 09/20/2024
202438010 1362.00-00 Election by Small Business Corporation 09/20/2024
202438010 1362.02-02 Ceases to be Small Business Corporation 09/20/2024
202438010 1362.04-00 Inadvertent Terminations 09/20/2024
202438009 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 09/20/2024

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