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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Número UILC Asunto Fecha de publicación
200107002 338.01-02 Time in which Election must be made 02/16/2001
200114025 338.01-02 Time in which Election must be made 04/06/2001
200142013 338.01-02 Time in which Election must be made 10/19/2001
200230031 338.01-02 Time in which Election must be made 07/26/2002
200223034 338.01-02 Time in which Election must be made 06/07/2002
201738002 338.01-02 Time in which Election must be made 09/22/2017
200403040 338.01-02 Time in which Election must be made 01/16/2004
200223031 338.01-02 Time in which Election must be made 06/07/2002
200238037 338.01-02 Time in which Election must be made 09/20/2002
200252016 338.01-02 Time in which Election must be made 12/27/2002
202131008 338.01-02 Time in which Election must be made 08/06/2021
200235019 338.01-02 Time in which Election must be made 08/30/2002
200040022 338.01-02 Time in which Election must be made 10/06/2000
200252012 338.01-02 Time in which Election must be made 12/27/2002
200332013 338.01-02 Time in which Election must be made 08/08/2003
202135001 338.01-02 Time in which Election must be made 09/03/2021
202137001 338.01-02 Time in which Election must be made 09/17/2021
200816028 338.01-02 Time in which Election must be made 04/18/2008
200033025 338.01-02 Time in which Election must be made 08/18/2000
200202046 338.01-02 Time in which Election must be made 01/11/2002
200829010 338.01-02 Time in which Election must be made 07/18/2008
201317008 338.01-02 Time in which Election must be made 04/26/2013
200131017 338.01-02 Time in which Election must be made 08/03/2001
200819010 338.01-02 Time in which Election must be made 05/09/2008
200252010 338.01-02 Time in which Election must be made 12/27/2002