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.

  1. Enter a term in the Find box.
  2. Click the Search button.
Find Help
Number UILC Subject Release Date
201505027 754.02-00 Timeliness of Election 01/30/2015
201505027 9100.00-00 Extension of Time for Making Certain Elections 01/30/2015
201505026 754.02-00 Timeliness of Election 01/30/2015
201505026 9100.00-00 Extension of Time for Making Certain Elections 01/30/2015
201505025 754.02-00 Timeliness of Election 01/30/2015
201505025 9100.00-00 Extension of Time for Making Certain Elections 01/30/2015
201505024 754.02-00 Timeliness of Election 01/30/2015
201505024 9100.00-00 Extension of Time for Making Certain Elections 01/30/2015
201505023 754.02-00 Timeliness of Election 01/30/2015
201505023 9100.00-00 Extension of Time for Making Certain Elections 01/30/2015
201505022 754.02-00 Timeliness of Election 01/30/2015
201505022 9100.00-00 Extension of Time for Making Certain Elections 01/30/2015
201505021 754.02-00 Timeliness of Election 01/30/2015
201505021 9100.00-00 Extension of Time for Making Certain Elections 01/30/2015
201505020 754.02-00 Timeliness of Election 01/30/2015
201505020 9100.00-00 Extension of Time for Making Certain Elections 01/30/2015
201505019 754.02-00 Timeliness of Election 01/30/2015
201505019 9100.00-00 Extension of Time for Making Certain Elections 01/30/2015
201505018 754.02-00 Timeliness of Election 01/30/2015
201505018 9100.00-00 Extension of Time for Making Certain Elections 01/30/2015
201505017 754.02-00 Timeliness of Election 01/30/2015
201505017 9100.00-00 Extension of Time for Making Certain Elections 01/30/2015
201505016 1362.04-00 Inadvertent Terminations 01/30/2015
201505015 9100.02-04 ITC Expenditures 01/30/2015
201505014 442.00-00 Change of Annual Accounting Period (Permitted v. Not Permitted) (See Also 444.00-00) 01/30/2015