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
202240004 338.01-02 Time in which Election must be made 10/07/2022
200227019 338.01-02 Time in which Election must be made 07/05/2002
200947013 338.01-02 Time in which Election must be made 11/20/2009
200223058 338.01-02 Time in which Election must be made 06/07/2002
202210015 338.01-02 Time in which Election must be made 03/11/2022
200052036 338.01-02 Time in which Election must be made 12/29/2000
200252003 338.01-02 Time in which Election must be made 12/27/2002
199917043 338.01-02 Time in which Election must be made 04/30/1999
200046015 338.01-02 Time in which Election must be made 11/17/2000
202224004 338.01-02 Time in which Election must be made 06/17/2022
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
200252006 338.01-02 Time in which Election must be made 12/27/2002
200235017 338.01-02 Time in which Election must be made 08/30/2002
200046026 338.01-02 Time in which Election must be made 11/17/2000
200012073 338.01-02 Time in which Election must be made 03/24/2000
200202049 338.01-02 Time in which Election must be made 01/11/2002
200252018 338.01-02 Time in which Election must be made 12/27/2002
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
200103060 338.01-02 Time in which Election must be made 01/19/2001
200223029 338.01-02 Time in which Election must be made 06/07/2002
200647015 338.01-02 Time in which Election must be made 11/24/2006
200130033 338.01-02 Time in which Election must be made 07/27/2001