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
201628019 9100.20-00 Section 1502; Election to File Consolidated Return 07/08/2016
202550029 9100.20-00 Section 1502; Election to File Consolidated Return 12/12/2025
200238026 9100.20-00 Section 1502; Election to File Consolidated Return 09/20/2002
202249010 9100.20-00 Section 1502; Election to File Consolidated Return 12/09/2022
202343032 9100.20-00 Section 1502; Election to File Consolidated Return 10/27/2023
202326015 9100.20-00 Section 1502; Election to File Consolidated Return 06/30/2023
202326017 9100.20-00 Section 1502; Election to File Consolidated Return 06/30/2023
202328001 9100.20-00 Section 1502; Election to File Consolidated Return 07/14/2023
202330003 9100.20-00 Section 1502; Election to File Consolidated Return 07/28/2023
202331001 9100.20-00 Section 1502; Election to File Consolidated Return 08/04/2023
202333002 9100.20-00 Section 1502; Election to File Consolidated Return 08/18/2023
202335003 9100.20-00 Section 1502; Election to File Consolidated Return 09/01/2023
202337008 9100.20-00 Section 1502; Election to File Consolidated Return 09/15/2023
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
202406004 9100.20-00 Section 1502; Election to File Consolidated Return 02/09/2024
202427005 9100.20-00 Section 1502; Election to File Consolidated Return 07/05/2024
202427004 9100.20-00 Section 1502; Election to File Consolidated Return 07/05/2024
202317019 9100.20-00 Section 1502; Election to File Consolidated Return 04/28/2023
202318016 9100.20-00 Section 1502; Election to File Consolidated Return 05/05/2023
200709038 9100.20-00 Section 1502; Election to File Consolidated Return 03/02/2007
200819002 9100.20-00 Section 1502; Election to File Consolidated Return 05/09/2008
201711008 9100.20-00 Section 1502; Election to File Consolidated Return 03/17/2017
201338025 9100.20-00 Section 1502; Election to File Consolidated Return 09/20/2013