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
200324020 338.01-02 Time in which Election must be made 06/13/2003
200103062 338.01-02 Time in which Election must be made 01/19/2001
201246021 338.01-02 Time in which Election must be made 11/16/2012
200314022 338.01-02 Time in which Election must be made 04/04/2003
200137035 338.01-02 Time in which Election must be made 09/14/2001
200133033 338.01-02 Time in which Election must be made 08/17/2001
200315019 338.01-02 Time in which Election must be made 04/11/2003
201826004 338.01-02 Time in which Election must be made 06/29/2018
201738002 338.01-02 Time in which Election must be made 09/22/2017
201835003 338.01-02 Time in which Election must be made 08/31/2018
200141039 338.01-02 Time in which Election must be made 10/12/2001
199904016 338.01-02 Time in which Election must be made 01/29/1999
200252004 338.01-02 Time in which Election must be made 12/27/2002
200234027 338.01-02 Time in which Election must be made 08/23/2002
200144017 338.01-02 Time in which Election must be made 11/02/2001
201924005 338.01-02 Time in which Election must be made 06/14/2019
200322003 338.01-02 Time in which Election must be made 05/30/2003
200103059 338.01-02 Time in which Election must be made 01/19/2001
200114025 338.01-02 Time in which Election must be made 04/06/2001
200931002 338.01-02 Time in which Election must be made 07/31/2009
201951003 338.01-02 Time in which Election must be made 12/20/2019
200107002 338.01-02 Time in which Election must be made 02/16/2001
200504019 338.01-02 Time in which Election must be made 01/28/2005
200327038 338.01-02 Time in which Election must be made 07/04/2003
200213025 338.01-02 Time in which Election must be made 03/29/2002