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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숫자 UILC 주제 출시일
202019011 9100.00-00 Extension of Time for Making Certain Elections 05/08/2020
202019010 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 05/08/2020
202019010 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 05/08/2020
202019010 1361.03-03 Electing Small Business Trusts 05/08/2020
202019010 1362.00-00 Election by Small Business Corporation 05/08/2020
202019010 1362.01-00 Eligible v. Ineligible 05/08/2020
202019010 1362.04-00 Inadvertent Terminations 05/08/2020
202019009 1361.05-00 Qualified Subchapter S Subsidiary 05/08/2020
202019009 9100.00-00 Extension of Time for Making Certain Elections 05/08/2020
202019008 402.08-01 Rollover Lump Sums 05/08/2020
202019008 402.09-00 Tax on Lump Sum Distributions 05/08/2020
202019007 1361.01-04 More than One Class of Stock 05/08/2020
202019007 1362.02-02 Ceases to be Small Business Corporation 05/08/2020
202019007 1362.04-00 Inadvertent Terminations 05/08/2020
202019006 9100.00-00 Extension of Time for Making Certain Elections 05/08/2020
202019005 6012.00-00 Persons Required to Make Returns of Income (Required v. Not Required) 05/08/2020
202019004 6103.08-04 Disclosure in Judicial or Administrative Tax Administration Proceedings 05/08/2020
202019003 6221.00-00 Tax Treatment Determined At Partnership Level 05/08/2020
202019003 9300.98-05 Basket Contracts (Notice 2015-74) 05/08/2020
202019002 6402.00-00 Authority to Make Credits or Refunds 05/08/2020
202019001 832.04-00 Underwriting Income 05/08/2020
202019000 6110.00-00 Index for Public Inspection of Written Determination 05/08/2020
202018008 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 05/01/2020
202018008 501.06-01 Performance of Particular Services for Members 05/01/2020
202018008 501.06-02 Conduct of Business for Profit 05/01/2020

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