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
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