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
200223023 338.01-02 Time in which Election must be made 06/07/2002
200018032 338.01-02 Time in which Election must be made 05/05/2000
200241029 338.01-02 Time in which Election must be made 10/11/2002
200140030 338.01-02 Time in which Election must be made 10/05/2001
200646013 338.01-02 Time in which Election must be made 11/17/2006
200247044 338.01-02 Time in which Election must be made 11/22/2002
200348025 338.01-02 Time in which Election must be made 11/28/2003
200027003 338.01-02 Time in which Election must be made 07/07/2000
200125063 338.01-02 Time in which Election must be made 06/22/2001
200103060 338.01-02 Time in which Election must be made 01/19/2001
202037010 338.01-02 Time in which Election must be made 09/11/2020
199912024 338.01-02 Time in which Election must be made 03/26/1999
199917033 338.01-02 Time in which Election must be made 04/30/1999
200252026 338.01-02 Time in which Election must be made 12/27/2002
200032026 338.01-02 Time in which Election must be made 08/11/2000
200223024 338.01-02 Time in which Election must be made 06/07/2002
200223062 338.01-02 Time in which Election must be made 06/07/2002
200129034 338.01-02 Time in which Election must be made 07/20/2001
202114014 338.01-02 Time in which Election must be made 04/09/2021
200237025 338.01-02 Time in which Election must be made 09/13/2002
200252025 338.01-02 Time in which Election must be made 12/27/2002
200152029 338.01-02 Time in which Election must be made 12/28/2001
200303040 338.01-02 Time in which Election must be made 01/17/2003
200252021 338.01-02 Time in which Election must be made 12/27/2002
200308047 338.01-02 Time in which Election must be made 02/21/2003