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
200838006 754.02-00 Timeliness of Election 09/19/2008
200326008 754.02-00 Timeliness of Election 06/27/2003
200439021 754.02-00 Timeliness of Election 09/24/2004
201505022 754.02-00 Timeliness of Election 01/30/2015
200450011 754.02-00 Timeliness of Election 12/10/2004
201201014 754.02-00 Timeliness of Election 01/06/2012
200336006 754.02-00 Timeliness of Election 09/05/2003
201709009 754.02-00 Timeliness of Election 03/03/2017
199939015 754.02-00 Timeliness of Election 10/01/1999
200530015 754.02-00 Timeliness of Election 07/29/2005
200802001 754.02-00 Timeliness of Election 01/11/2008
200834018 754.02-00 Timeliness of Election 08/22/2008
201251004 754.02-00 Timeliness of Election 12/21/2012
200523017 754.02-00 Timeliness of Election 06/10/2005
200924014 754.02-00 Timeliness of Election 06/12/2009
200614008 754.02-00 Timeliness of Election 04/07/2006
200326010 754.02-00 Timeliness of Election 06/27/2003
200234033 754.02-00 Timeliness of Election 08/23/2002
200336007 754.02-00 Timeliness of Election 09/05/2003
201410024 754.02-00 Timeliness of Election 03/07/2014
201632007 754.02-00 Timeliness of Election 08/05/2016
201649005 754.02-00 Timeliness of Election 12/02/2016
201543002 754.02-00 Timeliness of Election 10/23/2015
200110023 754.02-00 Timeliness of Election 03/09/2001
201443011 754.02-00 Timeliness of Election 10/24/2014