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
200232023 338.01-02 Time in which Election must be made 08/09/2002
200235020 338.01-02 Time in which Election must be made 08/30/2002
199912020 338.01-02 Time in which Election must be made 03/26/1999
200033027 338.01-02 Time in which Election must be made 08/18/2000
200116013 338.01-02 Time in which Election must be made 04/20/2001
200223030 338.01-02 Time in which Election must be made 06/07/2002
200148044 338.01-02 Time in which Election must be made 11/30/2001
200224019 338.01-02 Time in which Election must be made 06/14/2002
200046024 338.01-02 Time in which Election must be made 11/17/2000
201338011 338.01-02 Time in which Election must be made 09/20/2013
200201030 338.01-02 Time in which Election must be made 01/04/2002
200205018 338.01-02 Time in which Election must be made 02/01/2002
201014059 338.01-02 Time in which Election must be made 04/09/2010
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
200205037 338.01-02 Time in which Election must be made 02/01/2002
200906034 338.01-02 Time in which Election must be made 02/06/2009
200103065 338.01-02 Time in which Election must be made 01/19/2001
200125069 338.01-02 Time in which Election must be made 06/22/2001
200635006 338.01-02 Time in which Election must be made 09/01/2006
200428026 338.01-02 Time in which Election must be made 07/09/2004
200152031 338.01-02 Time in which Election must be made 12/28/2001
200211027 338.01-02 Time in which Election must be made 03/15/2002
201010012 338.01-02 Time in which Election must be made 03/12/2010