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
199911023 1362.00-00 Election by Small Business Corporation 03/19/1999
200439025 1362.00-00 Election by Small Business Corporation 09/24/2004
200001009 1362.00-00 Election by Small Business Corporation 01/07/2000
199908048 1362.00-00 Election by Small Business Corporation 02/26/1999
200119015 1362.00-00 Election by Small Business Corporation 05/11/2001
200108031 1362.00-00 Election by Small Business Corporation 02/23/2001
201001011 1362.00-00 Election by Small Business Corporation 01/08/2010
199937016 1362.00-00 Election by Small Business Corporation 09/17/1999
199902006 1362.00-00 Election by Small Business Corporation 01/15/1999
199914039 1362.00-00 Election by Small Business Corporation 04/09/1999
199908012 1362.00-00 Election by Small Business Corporation 02/26/1999
199905006 1362.00-00 Election by Small Business Corporation 02/05/1999
199917053 1362.00-00 Election by Small Business Corporation 04/30/1999
199911017 1362.00-00 Election by Small Business Corporation 03/19/1999
199918037 1362.00-00 Election by Small Business Corporation 05/07/1999
199948026 1362.00-00 Election by Small Business Corporation 12/03/1999
200335031 1362.00-00 Election by Small Business Corporation 08/29/2003
201107001 1362.00-00 Election by Small Business Corporation 02/18/2011
199905016 1362.00-00 Election by Small Business Corporation 02/05/1999
201033028 1362.00-00 Election by Small Business Corporation 08/20/2010
201030022 1362.00-00 Election by Small Business Corporation 07/30/2010
200746001 1362.00-00 Election by Small Business Corporation 11/16/2007
200002016 1362.00-00 Election by Small Business Corporation 01/14/2000
200638007 1362.00-00 Election by Small Business Corporation 09/22/2006
200252056 1362.00-00 Election by Small Business Corporation 12/27/2002