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
202045005 9100.20-00 Section 1502; Election to File Consolidated Return 11/06/2020
201949008 9100.20-00 Section 1502; Election to File Consolidated Return 12/06/2019
202140008 9100.20-00 Section 1502; Election to File Consolidated Return 10/08/2021
202122009 9100.20-00 Section 1502; Election to File Consolidated Return 06/04/2021
202121005 9100.20-00 Section 1502; Election to File Consolidated Return 05/28/2021
202234001 9100.20-00 Section 1502; Election to File Consolidated Return 08/26/2022
202231002 9100.20-00 Section 1502; Election to File Consolidated Return 08/05/2022
202237003 9100.20-00 Section 1502; Election to File Consolidated Return 09/16/2022
202219013 9100.20-00 Section 1502; Election to File Consolidated Return 05/13/2022
202031004 9100.20-00 Section 1502; Election to File Consolidated Return 07/31/2020
202550029 9100.20-00 Section 1502; Election to File Consolidated Return 12/12/2025
202551036 9100.20-00 Section 1502; Election to File Consolidated Return 12/19/2025
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
200631003 9100.20-00 Section 1502; Election to File Consolidated Return 08/04/2006
200452006 9100.20-00 Section 1502; Election to File Consolidated Return 12/24/2004
200425038 9100.20-00 Section 1502; Election to File Consolidated Return 06/18/2004
200136018 9100.20-00 Section 1502; Election to File Consolidated Return 09/07/2001
200029012 9100.20-00 Section 1502; Election to File Consolidated Return 07/21/2000
200046010 9100.20-00 Section 1502; Election to File Consolidated Return 11/17/2000
200118006 9100.20-00 Section 1502; Election to File Consolidated Return 05/04/2001
200137012 9100.20-00 Section 1502; Election to File Consolidated Return 09/14/2001
200152033 9100.20-00 Section 1502; Election to File Consolidated Return 12/28/2001
201025044 9100.20-00 Section 1502; Election to File Consolidated Return 06/25/2010
200401008 9100.20-00 Section 1502; Election to File Consolidated Return 01/02/2004