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
Number 200248015 UILC 9100.00-00 Subject Extension of Time for Making Certain Elections Release Date 11/29/2002
Number 200248014 UILC 118.01-02 Subject Nonshareholder Contributions Release Date 11/29/2002
Number 200248013 UILC 1362.01-03 Subject Late Elections Release Date 11/29/2002
Number 200248012 UILC 2632.01-00 Subject Time and Manner of Allocation Release Date 11/29/2002
Number 200248012 UILC 9100.00-00 Subject Extension of Time for Making Certain Elections Release Date 11/29/2002
Number 200248011 UILC 143.07-01 Subject Average Area Purchase Price Release Date 11/29/2002
Number 200248010 UILC 2642.01-00 Subject Inclusion Ratio Defined Release Date 11/29/2002
Number 200248010 UILC 9100.00-00 Subject Extension of Time for Making Certain Elections Release Date 11/29/2002
Number 200248009 UILC 2642.01-00 Subject Inclusion Ratio Defined Release Date 11/29/2002
Number 200248009 UILC 9100.00-00 Subject Extension of Time for Making Certain Elections Release Date 11/29/2002
Number 200248008 UILC 6325.00-00 Subject Release of Lien or Discharge of Property Release Date 11/29/2002
Number 200248008 UILC 7122.00-00 Subject Compromises Release Date 11/29/2002
Number 200248007 UILC 2056.07-01 Subject Effective Election Release Date 11/29/2002
Number 200248006 UILC 9100.00-00 Subject Extension of Time for Making Certain Elections Release Date 11/29/2002
Number 200248006 UILC 1361.05-00 Subject Qualified Subchapter S Subsidiary Release Date 11/29/2002
Number 200248005 UILC 41.00-00 Subject Credit for Increasing Research Activities Release Date 11/29/2002
Number 200248004 UILC 146.07-00 Subject Carryforward of Allocation Release Date 11/29/2002
Number 200248004 UILC 9100.00-00 Subject Extension of Time for Making Certain Elections Release Date 11/29/2002
Number 200248003 UILC 146.07-00 Subject Carryforward of Allocation Release Date 11/29/2002
Number 200248003 UILC 9100.00-00 Subject Extension of Time for Making Certain Elections Release Date 11/29/2002
Number 200248002 UILC 148.08-12 Subject Two-Year Period for Certain Construction Bonds Release Date 11/29/2002
Number 200248001 UILC 338.01-02 Subject Time in which Election must be made Release Date 11/29/2002
Number 200248001 UILC 9100.07-00 Subject Section 338(h)(1); Election Under Section 1.338(h)(10)-1T Release Date 11/29/2002
Number 200247061 UILC 4945.00-00 Subject Excise Taxes on Taxable Expenditures Release Date 11/22/2002
Number 200247060 UILC 507.00-00 Subject Termination of Private Foundation Status Release Date 11/22/2002