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
200633006 911.11-01 Timely filed returns 08/18/2006
201507016 911.11-01 Timely filed returns 02/13/2015
201650006 911.11-01 Timely filed returns 12/09/2016
201539018 911.11-01 Timely filed returns 09/25/2015
201507013 911.11-01 Timely filed returns 02/13/2015
200441002 7502.00-00 Timely Mailing Treated as Timely Filing 10/08/2004
200012085 7502.00-00 Timely Mailing Treated as Timely Filing 03/24/2000
200932056 7502.00-00 Timely Mailing Treated as Timely Filing 08/07/2009
200013032 7502.00-00 Timely Mailing Treated as Timely Filing 03/31/2000
200950041 7502.00-00 Timely Mailing Treated as Timely Filing 12/11/2009
200411043 7519.02-00 Timely Payments 03/12/2004
201302022 7519.02-00 Timely Payments 01/11/2013
200415006 453.06-00 Timely v. Untimely Elections 04/09/2004
201027025 453.06-00 Timely v. Untimely Elections 07/09/2010
201530001 453.06-00 Timely v. Untimely Elections 07/24/2015
201616004 453.06-00 Timely v. Untimely Elections 04/15/2016
201750008 453.06-00 Timely v. Untimely Elections 12/15/2017
200736027 6402.04-01 Timing 09/07/2007
201019020 6402.04-01 Timing 05/14/2010
200119025 6402.04-01 Timing 05/11/2001
200914040 6402.04-01 Timing 04/03/2009
201016068 6402.04-01 Timing 04/23/2010
201124021 6402.04-01 Timing 06/17/2011
199950024 6402.04-01 Timing 12/17/1999
201145015 905.03-05 Timing of Notification 11/10/2011