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
200001028 338.01-02 Time in which Election must be made 01/07/2000
200223058 338.01-02 Time in which Election must be made 06/07/2002
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
200105008 338.01-02 Time in which Election must be made 02/02/2001
201037013 338.01-02 Time in which Election must be made 09/17/2010
200343007 338.01-02 Time in which Election must be made 10/24/2003
200017015 338.01-02 Time in which Election must be made 04/28/2000
200012068 338.01-02 Time in which Election must be made 03/24/2000
200152029 338.01-02 Time in which Election must be made 12/28/2001
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
200046015 338.01-02 Time in which Election must be made 11/17/2000
200252013 338.01-02 Time in which Election must be made 12/27/2002
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
202210015 338.01-02 Time in which Election must be made 03/11/2022
200051032 338.01-02 Time in which Election must be made 12/22/2000
199952079 338.01-02 Time in which Election must be made 12/31/1999
200029047 338.01-02 Time in which Election must be made 07/21/2000
200252019 338.01-02 Time in which Election must be made 12/27/2002
200515010 338.01-02 Time in which Election must be made 04/15/2005
200232024 338.01-02 Time in which Election must be made 08/09/2002