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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Number UILC Subject Release Date
200048035 338.01-02 Time in which Election must be made 12/01/2000
200327034 338.01-02 Time in which Election must be made 07/04/2003
200202049 338.01-02 Time in which Election must be made 01/11/2002
200223061 338.01-02 Time in which Election must be made 06/07/2002
200143009 338.01-02 Time in which Election must be made 10/26/2001
200252024 338.01-02 Time in which Election must be made 12/27/2002
200216009 338.01-02 Time in which Election must be made 04/19/2002
200012070 338.01-02 Time in which Election must be made 03/24/2000
200123032 338.01-02 Time in which Election must be made 06/08/2001
200252013 338.01-02 Time in which Election must be made 12/27/2002
200046015 338.01-02 Time in which Election must be made 11/17/2000
200311022 338.01-02 Time in which Election must be made 03/14/2003
200218020 338.01-02 Time in which Election must be made 05/03/2002
200252018 338.01-02 Time in which Election must be made 12/27/2002
200211031 338.01-02 Time in which Election must be made 03/15/2002
200205017 338.01-02 Time in which Election must be made 02/01/2002
200205013 338.01-02 Time in which Election must be made 02/01/2002
200223033 338.01-02 Time in which Election must be made 06/07/2002
200252023 338.01-02 Time in which Election must be made 12/27/2002
200052036 338.01-02 Time in which Election must be made 12/29/2000
200252003 338.01-02 Time in which Election must be made 12/27/2002
199917043 338.01-02 Time in which Election must be made 04/30/1999
200032016 338.01-02 Time in which Election must be made 08/11/2000
200248022 338.01-02 Time in which Election must be made 11/29/2002
200210059 338.01-02 Time in which Election must be made 03/08/2002