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
201151014 754.02-00 Timeliness of Election 12/23/2011
200524018 754.02-00 Timeliness of Election 06/17/2005
200631010 754.02-00 Timeliness of Election 08/04/2006
201017034 754.02-00 Timeliness of Election 04/30/2010
201645001 754.02-00 Timeliness of Election 11/04/2016
200215011 754.02-00 Timeliness of Election 04/12/2002
201505019 754.02-00 Timeliness of Election 01/30/2015
201505027 754.02-00 Timeliness of Election 01/30/2015
201519023 754.02-00 Timeliness of Election 05/08/2015
201505020 754.02-00 Timeliness of Election 01/30/2015
201707011 754.02-00 Timeliness of Election 02/17/2017
201640011 754.02-00 Timeliness of Election 09/30/2016
201410014 754.02-00 Timeliness of Election 03/07/2014
201341002 754.02-00 Timeliness of Election 10/11/2013
202007003 754.02-00 Timeliness of Election 02/14/2020
202007004 754.02-00 Timeliness of Election 02/14/2020
202005014 754.02-00 Timeliness of Election 01/31/2020
202006007 754.02-00 Timeliness of Election 02/07/2020
202049001 754.02-00 Timeliness of Election 12/04/2020
202050011 754.02-00 Timeliness of Election 12/11/2020
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
202610015 754.02-00 Timeliness of Election 03/06/2026
200631005 911.11-01 Timely filed returns 08/04/2006