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
201103027 9100.20-00 Section 1502; Election to File Consolidated Return 01/21/2011
200945028 9100.20-00 Section 1502; Election to File Consolidated Return 11/06/2009
200923023 9100.20-00 Section 1502; Election to File Consolidated Return 06/05/2009
201133008 9100.20-00 Section 1502; Election to File Consolidated Return 08/19/2011
201143015 9100.20-00 Section 1502; Election to File Consolidated Return 10/28/2011
200934006 9100.20-00 Section 1502; Election to File Consolidated Return 08/21/2009
200738011 9100.20-00 Section 1502; Election to File Consolidated Return 09/21/2007
200906036 9100.20-00 Section 1502; Election to File Consolidated Return 02/06/2009
200022036 9100.20-00 Section 1502; Election to File Consolidated Return 06/02/2000
200628013 9100.20-00 Section 1502; Election to File Consolidated Return 07/14/2006
200621015 9100.20-00 Section 1502; Election to File Consolidated Return 05/26/2006
200312013 9100.20-00 Section 1502; Election to File Consolidated Return 03/21/2003
200135041 9100.20-00 Section 1502; Election to File Consolidated Return 08/31/2001
200012071 9100.20-00 Section 1502; Election to File Consolidated Return 03/24/2000
201049022 9100.20-00 Section 1502; Election to File Consolidated Return 12/10/2010
200104027 9100.20-00 Section 1502; Election to File Consolidated Return 01/26/2001
200123043 9100.20-00 Section 1502; Election to File Consolidated Return 06/08/2001
201131016 9100.20-00 Section 1502; Election to File Consolidated Return 08/05/2011
200137012 9100.20-00 Section 1502; Election to File Consolidated Return 09/14/2001
200805018 9100.20-00 Section 1502; Election to File Consolidated Return 02/01/2008
200548016 9100.20-00 Section 1502; Election to File Consolidated Return 12/02/2005
200220018 9100.20-00 Section 1502; Election to File Consolidated Return 05/17/2002
200102025 9100.20-00 Section 1502; Election to File Consolidated Return 01/12/2001
201013029 9100.20-00 Section 1502; Election to File Consolidated Return 04/02/2010
201128004 9100.20-00 Section 1502; Election to File Consolidated Return 07/15/2011