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IRS Written Determinations
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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 http://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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1 - 25 of 38,946 files Show per page:  25 50 100 200 « Previous | 1 2 3 4 5 6 7 8 9 10 | Next » 
Number Not sorted Help on Number UILC Not sorted Help on UILC Subject Sorted Ascending Help on Subject Released Not sorted Help on Released
200908050 501.38-01 "Action" Organizations 02/20/2009
200928046 501.35-00 "Exclusively" Test 07/10/2009
200910061 501.35-00 "Exclusively" Test 03/06/2009
200817045 501.35-00 "Exclusively" Test 04/25/2008
200832036 501.35-00 "Exclusively" Test 08/08/2008
200836031 501.35-00 "Exclusively" Test 09/05/2008
200050034 144.01-03 $10,000,000 Limit 12/15/2000
199949035 144.01-03 $10,000,000 Limit 12/10/1999
200922031 0552.06-05 (B)(5) Deliberative Process, Attorney Client, Attorney Work Product 05/29/2009
200032013 32.00-00 (Former Section 43 Redesignated Section 32) Earned Income Credit 08/11/2000
199951034 32.00-00 (Former Section 43 Redesignated Section 32) Earned Income Credit 12/24/1999
200112001 32.00-00 (Former Section 43 Redesignated Section 32) Earned Income Credit 03/23/2001
200113028 32.00-00 (Former Section 43 Redesignated Section 32) Earned Income Credit 03/30/2001
200120037 32.00-00 (Former Section 43 Redesignated Section 32) Earned Income Credit 05/18/2001
200245051 32.00-00 (Former Section 43 Redesignated Section 32) Earned Income Credit 11/08/2002
200028034 32.00-00 (Former Section 43 Redesignated Section 32) Earned Income Credit 07/14/2000
200120036 32.00-00 (Former Section 43 Redesignated Section 32) Earned Income Credit 05/18/2001
200228021 32.00-00 (Former Section 43 Redesignated Section 32) Earned Income Credit 07/12/2002
199934017 32.00-00 (Former Section 43 Redesignated Section 32) Earned Income Credit 08/27/1999
200126030 32.00-00 (Former Section 43 Redesignated Section 32) Earned Income Credit 06/29/2001
200617010 29.00-00 (Redesignated as Section 45K) Credits for Producing Fuel From a Nonconventional Source 04/28/2006
200708005 29.00-00 (Redesignated as Section 45K) Credits for Producing Fuel From a Nonconventional Source 02/23/2007
200617009 29.00-00 (Redesignated as Section 45K) Credits for Producing Fuel From a Nonconventional Source 04/28/2006
200615020 29.00-00 (Redesignated as Section 45K) Credits for Producing Fuel From a Nonconventional Source 04/14/2006
200550026 29.00-00 (Redesignated as Section 45K) Credits for Producing Fuel From a Nonconventional Source 12/16/2005
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