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
200119011 338.01-02 Time in which Election must be made 05/11/2001
200324020 338.01-02 Time in which Election must be made 06/13/2003
200137035 338.01-02 Time in which Election must be made 09/14/2001
200223027 338.01-02 Time in which Election must be made 06/07/2002
200314022 338.01-02 Time in which Election must be made 04/04/2003
200211020 338.01-02 Time in which Election must be made 03/15/2002
200121043 338.01-02 Time in which Election must be made 05/25/2001
200125050 338.01-02 Time in which Election must be made 06/22/2001
200322004 338.01-02 Time in which Election must be made 05/30/2003
200130027 338.01-02 Time in which Election must be made 07/27/2001
200252010 338.01-02 Time in which Election must be made 12/27/2002
200228015 338.01-02 Time in which Election must be made 07/12/2002
200206036 338.01-02 Time in which Election must be made 02/08/2002
200140038 338.01-02 Time in which Election must be made 10/05/2001
200123054 338.01-02 Time in which Election must be made 06/08/2001
200234028 338.01-02 Time in which Election must be made 08/23/2002
200128008 338.01-02 Time in which Election must be made 07/13/2001
200028024 338.01-02 Time in which Election must be made 07/14/2000
200131017 338.01-02 Time in which Election must be made 08/03/2001
200223026 338.01-02 Time in which Election must be made 06/07/2002
200033023 338.01-02 Time in which Election must be made 08/18/2000
200819010 338.01-02 Time in which Election must be made 05/09/2008
200134009 338.01-02 Time in which Election must be made 08/24/2001
200252020 338.01-02 Time in which Election must be made 12/27/2002
200723024 338.01-02 Time in which Election must be made 06/08/2007