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
202144024 754.02-00 Timeliness of Election 11/05/2021
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202215001 754.02-00 Timeliness of Election 04/15/2022
202211003 754.02-00 Timeliness of Election 03/18/2022
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202222002 754.02-00 Timeliness of Election 06/03/2022
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200202055 754.02-00 Timeliness of Election 01/11/2002
200825002 754.02-00 Timeliness of Election 06/20/2008
201116010 754.02-00 Timeliness of Election 04/22/2011
200336013 754.02-00 Timeliness of Election 09/05/2003
201149008 754.02-00 Timeliness of Election 12/09/2011
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202452008 754.02-00 Timeliness of Election 12/27/2024
202452009 754.02-00 Timeliness of Election 12/27/2024
202501001 754.02-00 Timeliness of Election 01/03/2025
202505004 754.02-00 Timeliness of Election 01/31/2025
202505005 754.02-00 Timeliness of Election 01/31/2025
202505006 754.02-00 Timeliness of Election 01/31/2025
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202505008 754.02-00 Timeliness of Election 01/31/2025