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
200105029 1362.01-03 Late Elections 02/02/2001
200131021 1362.01-03 Late Elections 08/03/2001
200222015 1362.01-03 Late Elections 05/31/2002
200445021 1362.01-03 Late Elections 11/05/2004
200526007 1362.01-03 Late Elections 07/01/2005
200222021 1362.01-03 Late Elections 05/31/2002
200446015 1362.01-03 Late Elections 11/12/2004
200029027 1362.01-03 Late Elections 07/21/2000
200221023 1362.01-03 Late Elections 05/24/2002
199944028 1362.01-03 Late Elections 11/05/1999
201016050 1362.01-03 Late Elections 04/23/2010
200146036 1362.01-03 Late Elections 11/16/2001
199935023 1362.01-03 Late Elections 09/03/1999
200103035 1362.01-03 Late Elections 01/19/2001
200023038 1362.01-03 Late Elections 06/09/2000
200516014 1362.01-03 Late Elections 04/22/2005
199948020 1362.01-03 Late Elections 12/03/1999
200840022 1362.01-03 Late Elections 10/03/2008
200151024 1362.01-03 Late Elections 12/21/2001
201103005 1362.01-03 Late Elections 01/21/2011
200652011 1362.01-03 Late Elections 12/29/2006
200334034 1362.01-03 Late Elections 08/22/2003
200336015 1362.01-03 Late Elections 09/05/2003
200420009 1362.01-03 Late Elections 05/14/2004
200519040 1362.01-03 Late Elections 05/13/2005
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