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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编号 UILC 主题 发布日期
200252015 338.01-02 Time in which Election must be made 12/27/2002
200103064 338.01-02 Time in which Election must be made 01/19/2001
200131026 338.01-02 Time in which Election must be made 08/03/2001
200121041 338.01-02 Time in which Election must be made 05/25/2001
200103063 338.01-02 Time in which Election must be made 01/19/2001
200227038 338.01-02 Time in which Election must be made 07/05/2002
200223057 338.01-02 Time in which Election must be made 06/07/2002
200235019 338.01-02 Time in which Election must be made 08/30/2002
200040022 338.01-02 Time in which Election must be made 10/06/2000
200252012 338.01-02 Time in which Election must be made 12/27/2002
200829010 338.01-02 Time in which Election must be made 07/18/2008
200346011 338.01-02 Time in which Election must be made 11/14/2003
200012069 338.01-02 Time in which Election must be made 03/24/2000
199945029 338.01-02 Time in which Election must be made 11/12/1999
200832004 338.01-02 Time in which Election must be made 08/08/2008
200819008 338.01-02 Time in which Election must be made 05/09/2008
200138013 338.01-02 Time in which Election must be made 09/21/2001
200503015 338.01-02 Time in which Election must be made 01/21/2005
201503007 338.01-02 Time in which Election must be made 01/16/2015
200223054 338.01-02 Time in which Election must be made 06/07/2002
200127035 338.01-02 Time in which Election must be made 07/06/2001
200232023 338.01-02 Time in which Election must be made 08/09/2002
200235020 338.01-02 Time in which Election must be made 08/30/2002
200546020 338.01-02 Time in which Election must be made 11/18/2005
199912020 338.01-02 Time in which Election must be made 03/26/1999

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