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
199951045 338.01-02 Time in which Election must be made 12/24/1999
200029023 338.01-02 Time in which Election must be made 07/21/2000
200252017 338.01-02 Time in which Election must be made 12/27/2002
200402006 338.01-02 Time in which Election must be made 01/09/2004
200327035 338.01-02 Time in which Election must be made 07/04/2003
200105043 338.01-02 Time in which Election must be made 02/02/2001
200308047 338.01-02 Time in which Election must be made 02/21/2003
200133032 338.01-02 Time in which Election must be made 08/17/2001
200211029 338.01-02 Time in which Election must be made 03/15/2002
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
200352012 338.01-02 Time in which Election must be made 12/26/2003
200223028 338.01-02 Time in which Election must be made 06/07/2002
200312017 338.01-02 Time in which Election must be made 03/21/2003
201850019 338.01-02 Time in which Election must be made 12/14/2018
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
200052018 338.01-02 Time in which Election must be made 12/29/2000
200819008 338.01-02 Time in which Election must be made 05/09/2008
202131008 338.01-02 Time in which Election must be made 08/06/2021