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
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
201349003 992.02-00 Election 12/06/2013
201347018 992.02-00 Election 11/22/2013
201347006 992.02-00 Election 11/22/2013
201343011 992.02-00 Election 10/25/2013
201341023 992.02-00 Election 10/11/2013
201336013 992.02-00 Election 09/06/2013
201335002 992.02-00 Election 08/30/2013
201327001 992.02-00 Election 07/05/2013
201305002 992.02-00 Election 02/01/2013
201304001 992.02-00 Election 01/25/2013
201242001 992.02-00 Election 10/19/2012
201237006 992.02-00 Election 09/14/2012
201224025 992.02-00 Election 06/15/2012
201221003 992.02-00 Election 05/25/2012
201216006 992.02-00 Election 04/20/2012
201147022 992.02-00 Election 11/25/2011
201141003 992.02-00 Election 10/14/2011
201132014 992.02-00 Election 08/12/2011
201132001 992.02-00 Election 08/12/2011
201118010 992.02-00 Election 05/06/2011
201115007 992.02-00 Election 04/15/2011
201112005 992.02-00 Election 03/25/2011
201108013 992.02-00 Election 02/25/2011
201049001 992.02-00 Election 12/10/2010
201025043 992.02-00 Election 06/25/2010
201025039 992.02-00 Election 06/25/2010
200950014 992.02-00 Election 12/11/2009
200940010 992.02-00 Election 10/02/2009
200940008 992.02-00 Election 10/02/2009
200940004 992.02-00 Election 10/02/2009
200934029 992.02-00 Election 08/21/2009
200928027 992.02-00 Election 07/10/2009
200925019 992.02-00 Election 06/19/2009
200917019 992.02-00 Election 04/24/2009
200916008 992.02-00 Election 04/17/2009
200847004 992.02-00 Election 11/21/2008
200843003 992.02-00 Election 10/24/2008
200836011 992.02-00 Election 09/05/2008
200749007 992.02-00 Election 12/07/2007
200744010 992.02-00 Election 11/02/2007
200736001 992.02-00 Election 09/07/2007
200723008 992.02-00 Election 06/08/2007
200622026 992.02-00 Election 06/02/2006
200620015 992.02-00 Election 05/19/2006
201444018 992.01-03 Capitalization 10/31/2014

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