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
200130025 754.02-00 Timeliness of Election 07/27/2001
201314013 754.02-00 Timeliness of Election 04/05/2013
200530015 754.02-00 Timeliness of Election 07/29/2005
200802001 754.02-00 Timeliness of Election 01/11/2008
200834018 754.02-00 Timeliness of Election 08/22/2008
201251004 754.02-00 Timeliness of Election 12/21/2012
200523017 754.02-00 Timeliness of Election 06/10/2005
200924014 754.02-00 Timeliness of Election 06/12/2009
200614008 754.02-00 Timeliness of Election 04/07/2006
200326010 754.02-00 Timeliness of Election 06/27/2003
200234033 754.02-00 Timeliness of Election 08/23/2002
200336007 754.02-00 Timeliness of Election 09/05/2003
201410024 754.02-00 Timeliness of Election 03/07/2014
201632007 754.02-00 Timeliness of Election 08/05/2016
202607004 754.02-00 Timeliness of Election 02/13/2026
202607019 754.02-00 Timeliness of Election 02/13/2026
202607020 754.02-00 Timeliness of Election 02/13/2026
202551002 754.02-00 Timeliness of Election 12/19/2025
202551008 754.02-00 Timeliness of Election 12/19/2025
202551028 754.02-00 Timeliness of Election 12/19/2025
202552002 754.02-00 Timeliness of Election 12/26/2025
202552004 754.02-00 Timeliness of Election 12/26/2025
202548018 754.02-00 Timeliness of Election 11/28/2025
202610015 754.02-00 Timeliness of Election 03/06/2026
200631005 911.11-01 Timely filed returns 08/04/2006