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
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
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
201051022 9100.20-00 Section 1502; Election to File Consolidated Return 12/23/2010
201146007 9100.20-00 Section 1502; Election to File Consolidated Return 11/18/2011
199909009 9100.20-00 Section 1502; Election to File Consolidated Return 03/05/1999