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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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Showing 2001 - 2025 of 76413
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202438007 | 1361.03-03 | Electing Small Business Trusts | 09/20/2024 |
| 202438007 | 1362.00-00 | Election by Small Business Corporation | 09/20/2024 |
| 202438007 | 1362.02-02 | Ceases to be Small Business Corporation | 09/20/2024 |
| 202438007 | 1362.04-00 | Inadvertent Terminations | 09/20/2024 |
| 202438006 | 1361.01-02 | Shareholder Not an Individual or Permitted Trust or Estate | 09/20/2024 |
| 202438006 | 1361.03-02 | Qualified Subchapter S Trusts | 09/20/2024 |
| 202438006 | 1362.00-00 | Election by Small Business Corporation | 09/20/2024 |
| 202438006 | 1362.02-02 | Ceases to be Small Business Corporation | 09/20/2024 |
| 202438006 | 1362.04-00 | Inadvertent Terminations | 09/20/2024 |
| 202438005 | 1361.01-02 | Shareholder Not an Individual or Permitted Trust or Estate | 09/20/2024 |
| 202438005 | 1361.03-02 | Qualified Subchapter S Trusts | 09/20/2024 |
| 202438005 | 1361.03-03 | Electing Small Business Trusts | 09/20/2024 |
| 202438005 | 1362.00-00 | Election by Small Business Corporation | 09/20/2024 |
| 202438005 | 1362.02-02 | Ceases to be Small Business Corporation | 09/20/2024 |
| 202438005 | 1362.04-00 | Inadvertent Terminations | 09/20/2024 |
| 202438004 | 1361.01-02 | Shareholder Not an Individual or Permitted Trust or Estate | 09/20/2024 |
| 202438004 | 1361.03-02 | Qualified Subchapter S Trusts | 09/20/2024 |
| 202438004 | 1361.03-03 | Electing Small Business Trusts | 09/20/2024 |
| 202438004 | 1362.00-00 | Election by Small Business Corporation | 09/20/2024 |
| 202438004 | 1362.02-02 | Ceases to be Small Business Corporation | 09/20/2024 |
| 202438004 | 1362.04-00 | Inadvertent Terminations | 09/20/2024 |
| 202438003 | 1361.01-02 | Shareholder Not an Individual or Permitted Trust or Estate | 09/20/2024 |
| 202438003 | 1361.03-02 | Qualified Subchapter S Trusts | 09/20/2024 |
| 202438003 | 1361.03-03 | Electing Small Business Trusts | 09/20/2024 |
| 202438003 | 1362.00-00 | Election by Small Business Corporation | 09/20/2024 |
