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
201632006 754.02-00 Timeliness of Election 08/05/2016
201410020 754.02-00 Timeliness of Election 03/07/2014
201426012 754.02-00 Timeliness of Election 06/27/2014
201410021 754.02-00 Timeliness of Election 03/07/2014
201505021 754.02-00 Timeliness of Election 01/30/2015
201444017 754.02-00 Timeliness of Election 10/31/2014
201705008 754.02-00 Timeliness of Election 02/03/2017
201510024 754.02-00 Timeliness of Election 03/06/2015
201410026 754.02-00 Timeliness of Election 03/07/2014
201514002 754.02-00 Timeliness of Election 04/03/2015
201605007 754.02-00 Timeliness of Election 01/29/2016
201410022 754.02-00 Timeliness of Election 03/07/2014
201632009 754.02-00 Timeliness of Election 08/05/2016
201649003 754.02-00 Timeliness of Election 12/02/2016
201505017 754.02-00 Timeliness of Election 01/30/2015
201505025 754.02-00 Timeliness of Election 01/30/2015
201645008 754.02-00 Timeliness of Election 11/04/2016
201611008 754.02-00 Timeliness of Election 03/11/2016
201410019 754.02-00 Timeliness of Election 03/07/2014
201442003 754.02-00 Timeliness of Election 10/17/2014
201440003 754.02-00 Timeliness of Election 10/03/2014
201505023 754.02-00 Timeliness of Election 01/30/2015
201505024 754.02-00 Timeliness of Election 01/30/2015
201624005 754.02-00 Timeliness of Election 06/10/2016
201709006 754.02-00 Timeliness of Election 03/03/2017