IRS Written Determinations
Instructions: More Information:

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 https://www.irs.gov/pub/irs-wd/ folder.

More about Written Determinations

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 Not sorted Help on Number UILC Sorted Descending Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
201722010 992.02-00 Election 06/02/2017
201717017 992.02-00 Election 04/28/2017
201717015 992.02-00 Election 04/28/2017
201708001 992.02-00 Election 02/24/2017
201701003 992.02-00 Election 01/06/2017
201652018 992.02-00 Election 12/23/2016
201649004 992.02-00 Election 12/02/2016
201645003 992.02-00 Election 11/04/2016
201642012 992.02-00 Election 10/14/2016
201641007 992.02-00 Election 10/07/2016
201640003 992.02-00 Election 09/30/2016
201635003 992.02-00 Election 08/26/2016
201634020 992.02-00 Election 08/19/2016
201631010 992.02-00 Election 07/29/2016
201629006 992.02-00 Election 07/15/2016
201628017 992.02-00 Election 07/08/2016
201622022 992.02-00 Election 05/27/2016
201618007 992.02-00 Election 04/29/2016
201604007 992.02-00 Election 01/22/2016
201601003 992.02-00 Election 12/31/2015
201552005 992.02-00 Election 12/24/2015
201552003 992.02-00 Election 12/24/2015
201548014 992.02-00 Election 11/27/2015
201544011 992.02-00 Election 10/30/2015
201544010 992.02-00 Election 10/30/2015
201543009 992.02-00 Election 10/23/2015
201540002 992.02-00 Election 10/02/2015
201536008 992.02-00 Election 09/04/2015
201535014 992.02-00 Election 08/28/2015
201535001 992.02-00 Election 08/28/2015
201533003 992.02-00 Election 08/14/2015
201528002 992.02-00 Election 07/10/2015
201527037 992.02-00 Election 07/03/2015
201521010 992.02-00 Election 05/22/2015
201519020 992.02-00 Election 05/08/2015
201516052 992.02-00 Election 04/17/2015
201516013 992.02-00 Election 04/17/2015
201502005 992.02-00 Election 01/09/2015
201451026 992.02-00 Election 12/19/2014
201444018 992.02-00 Election 10/31/2014
201441012 992.02-00 Election 10/10/2014
201440019 992.02-00 Election 10/03/2014
201436041 992.02-00 Election 09/05/2014
201436002 992.02-00 Election 09/05/2014
201433003 992.02-00 Election 08/15/2014
201429020 992.02-00 Election 07/18/2014
201421010 992.02-00 Election 05/23/2014
201418040 992.02-00 Election 05/02/2014
201404008 992.02-00 Election 01/24/2014
201351012 992.02-00 Election 12/20/2013

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