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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Номер UILC Тема Дата публикации
202429002 9999.02-00 Substance Over Form 07/19/2024
202429001 368.05-00 Recapitalization (Type "E") 07/19/2024
202429001 368.06-00 Change in Identity, etc. (Type "F") 07/19/2024
202429001 9999.02-00 Substance Over Form 07/19/2024
202429000 6110.00-00 Index for Public Inspection of Written Determination 07/19/2024
202428009 1501.00-00 Privilege to File Consolidated Returns (May v. May Not File Consolidated Return) 07/12/2024
202428009 1502.75-00 Filing Requirements 07/12/2024
202428008 501.33-00 Private v. Public Interest Served 07/12/2024
202428007 9999.98-00 Not Able to Identify Under Present List 07/12/2024
202428007 501.33-00 Private v. Public Interest Served 07/12/2024
202428006 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/12/2024
202428005 9100.00-00 Extension of Time for Making Certain Elections 07/12/2024
202428004 2632.00-00 Special Rules for Allocation of GST Exemption 07/12/2024
202428004 2642.00-00 Inclusion Ratio 07/12/2024
202428004 9100.00-00 Extension of Time for Making Certain Elections 07/12/2024
202428003 1362.00-00 Election by Small Business Corporation 07/12/2024
202428003 1362.01-00 Eligible v. Ineligible 07/12/2024
202428003 1362.01-02 Election After Termination 07/12/2024
202428003 1362.02-00 Termination of Election 07/12/2024
202428003 1362.02-02 Ceases to be Small Business Corporation 07/12/2024
202428003 1362.04-00 Inadvertent Terminations 07/12/2024
202428002 2632.00-00 Special Rules for Allocation of GST Exemption 07/12/2024
202428002 2642.00-00 Inclusion Ratio 07/12/2024
202428002 9100.00-00 Extension of Time for Making Certain Elections 07/12/2024
202428001 1362.04-00 Inadvertent Terminations 07/12/2024