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 200234036 UILC 9100.22-00 Subject Other Release Date 08/23/2002
Number 200234036 UILC 877.08-00 Subject Ruling Submission by Expatriating Long-Term Resident Release Date 08/23/2002
Number 200234035 UILC 754.02-00 Subject Timeliness of Election Release Date 08/23/2002
Number 200234035 UILC 9100.00-00 Subject Extension of Time for Making Certain Elections Release Date 08/23/2002
Number 200234034 UILC 754.02-00 Subject Timeliness of Election Release Date 08/23/2002
Number 200234034 UILC 9100.00-00 Subject Extension of Time for Making Certain Elections Release Date 08/23/2002
Number 200234033 UILC 754.02-00 Subject Timeliness of Election Release Date 08/23/2002
Number 200234033 UILC 9100.00-00 Subject Extension of Time for Making Certain Elections Release Date 08/23/2002
Number 200234032 UILC 754.02-00 Subject Timeliness of Election Release Date 08/23/2002
Number 200234032 UILC 9100.00-00 Subject Extension of Time for Making Certain Elections Release Date 08/23/2002
Number 200234031 UILC 754.02-00 Subject Timeliness of Election Release Date 08/23/2002
Number 200234031 UILC 9100.00-00 Subject Extension of Time for Making Certain Elections Release Date 08/23/2002
Number 200234030 UILC 162.36-02 Subject Covered Employees Release Date 08/23/2002
Number 200234029 UILC 1362.01-03 Subject Late Elections Release Date 08/23/2002
Number 200234028 UILC 338.01-02 Subject Time in which Election must be made Release Date 08/23/2002
Number 200234028 UILC 9100.07-00 Subject Section 338(h)(1); Election Under Section 1.338(h)(10)-1T Release Date 08/23/2002
Number 200234027 UILC 338.01-02 Subject Time in which Election must be made Release Date 08/23/2002
Number 200234027 UILC 9100.07-00 Subject Section 338(h)(1); Election Under Section 1.338(h)(10)-1T Release Date 08/23/2002
Number 200234026 UILC 2642.01-00 Subject Inclusion Ratio Defined Release Date 08/23/2002
Number 200234026 UILC 9100.00-00 Subject Extension of Time for Making Certain Elections Release Date 08/23/2002
Number 200234025 UILC 355.04-00 Subject Business Purpose Release Date 08/23/2002
Number 200234024 UILC 104.02-00 Subject Workmen's Compensation Release Date 08/23/2002
Number 200234023 UILC 108.02-01 Subject Election to Reduce Basis of Depreciable Property First Release Date 08/23/2002
Number 200234023 UILC 9100.00-00 Subject Extension of Time for Making Certain Elections Release Date 08/23/2002
Number 200234022 UILC 1362.04-00 Subject Inadvertent Terminations Release Date 08/23/2002