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
200235019 338.01-02 Time in which Election must be made 08/30/2002
200040022 338.01-02 Time in which Election must be made 10/06/2000
200252012 338.01-02 Time in which Election must be made 12/27/2002
200147041 338.01-02 Time in which Election must be made 11/23/2001
200237018 338.01-02 Time in which Election must be made 09/13/2002
200223031 338.01-02 Time in which Election must be made 06/07/2002
200315018 338.01-02 Time in which Election must be made 04/11/2003
200047044 338.01-02 Time in which Election must be made 11/24/2000
200346011 338.01-02 Time in which Election must be made 11/14/2003
200012069 338.01-02 Time in which Election must be made 03/24/2000
199945029 338.01-02 Time in which Election must be made 11/12/1999
200832004 338.01-02 Time in which Election must be made 08/08/2008
200146053 338.01-02 Time in which Election must be made 11/16/2001
200138013 338.01-02 Time in which Election must be made 09/21/2001
200503015 338.01-02 Time in which Election must be made 01/21/2005
200204036 338.01-02 Time in which Election must be made 01/25/2002
200144014 338.01-02 Time in which Election must be made 11/02/2001
200046027 338.01-02 Time in which Election must be made 11/17/2000
200220025 338.01-02 Time in which Election must be made 05/17/2002
200142013 338.01-02 Time in which Election must be made 10/19/2001
200308031 338.01-02 Time in which Election must be made 02/21/2003
200230031 338.01-02 Time in which Election must be made 07/26/2002
200252026 338.01-02 Time in which Election must be made 12/27/2002
200223062 338.01-02 Time in which Election must be made 06/07/2002
199912024 338.01-02 Time in which Election must be made 03/26/1999