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. Enter a term in the Find box. Click the Search button. Showing 69801 - 69825 of 73796Find Help Find Show per page 2550100200 SearchClear Number UILC Subject Release Date 202037010 338.01-02 Time in which Election must be made 09/11/2020 199922041 338.01-02 Time in which Election must be made 06/04/1999 200032026 338.01-02 Time in which Election must be made 08/11/2000 200223024 338.01-02 Time in which Election must be made 06/07/2002 200252021 338.01-02 Time in which Election must be made 12/27/2002 200125084 338.01-02 Time in which Election must be made 06/22/2001 199917033 338.01-02 Time in which Election must be made 04/30/1999 200129034 338.01-02 Time in which Election must be made 07/20/2001 202114014 338.01-02 Time in which Election must be made 04/09/2021 200327050 338.01-02 Time in which Election must be made 07/04/2003 200125039 338.01-02 Time in which Election must be made 06/22/2001 199920026 338.01-02 Time in which Election must be made 05/21/1999 200248001 338.01-02 Time in which Election must be made 11/29/2002 200223034 338.01-02 Time in which Election must be made 06/07/2002 200232014 338.01-02 Time in which Election must be made 08/09/2002 200303040 338.01-02 Time in which Election must be made 01/17/2003 200403040 338.01-02 Time in which Election must be made 01/16/2004 202309010 338.01-02 Time in which Election must be made 03/03/2023 200223056 338.01-02 Time in which Election must be made 06/07/2002 200134015 338.01-02 Time in which Election must be made 08/24/2001 200032005 338.01-02 Time in which Election must be made 08/11/2000 200119038 338.01-02 Time in which Election must be made 05/11/2001 200048035 338.01-02 Time in which Election must be made 12/01/2000 200327034 338.01-02 Time in which Election must be made 07/04/2003 200202049 338.01-02 Time in which Election must be made 01/11/2002 Pagination First page « First Previous page Previous … Page 2789 Page 2790 Page 2791 Page 2792 Current page 2793 Page 2794 Page 2795 Page 2796 Page 2797 … Next page Next Last page Last »