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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200615012 1295.02-02 Retroactive Elections 04/14/2006
200949026 1295.02-02 Retroactive Elections 12/04/2009
201016005 1295.02-02 Retroactive Elections 04/23/2010
201025012 1295.02-02 Retroactive Elections 06/25/2010
200952027 1295.02-02 Retroactive Elections 12/25/2009
201125006 1295.02-02 Retroactive Elections 06/24/2011
200921028 1295.02-02 Retroactive Elections 05/22/2009
200836003 1295.02-02 Retroactive Elections 09/05/2008
200821007 1295.02-02 Retroactive Elections 05/23/2008
200303024 1295.02-02 Retroactive Elections 01/17/2003
200951014 1295.02-02 Retroactive Elections 12/18/2009
200950028 1295.02-02 Retroactive Elections 12/11/2009
200950029 1295.02-02 Retroactive Elections 12/11/2009
200730013 1295.02-02 Retroactive Elections 07/27/2007
200909031 1295.02-02 Retroactive Elections 02/27/2009
200339053 1295.02-02 Retroactive Elections 09/26/2003
201142012 1295.02-02 Retroactive Elections 10/21/2011
201025008 1295.02-02 Retroactive Elections 06/25/2010
200927003 1295.02-02 Retroactive Elections 07/02/2009
201131019 1295.02-02 Retroactive Elections 08/05/2011
201131018 1295.02-02 Retroactive Elections 08/05/2011
201002001 1295.02-02 Retroactive Elections 01/15/2010
201138018 1295.02-02 Retroactive Elections 09/23/2011
200951022 1295.02-02 Retroactive Elections 12/18/2009
201017025 1295.02-02 Retroactive Elections 04/30/2010