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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200708005 29.00-00 (Redesignated as Section 45K) Credits for Producing Fuel From a Nonconventional Source 02/23/2007
200646009 29.00-00 (Redesignated as Section 45K) Credits for Producing Fuel From a Nonconventional Source 11/17/2006
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
201113025 29.04-00 (Redesignated as Section 45K) Special Rules 04/01/2011
200621019 29.04-00 (Redesignated as Section 45K) Special Rules 05/26/2006
200044008 189.00-00 (Repealed - 1986 Act) Amortization of Real Property Construction Period Interest and Taxes 11/03/2000
199947010 453C.00-00 (Repealed - 1987 Act) Certain Indebtedness Treated as Payment on Installment Obligations 11/26/1999
200717009 168.00-00 (Repealed--1986 Act) Amortization of Emergency Facilities 04/27/2007
200717008 168.00-00 (Repealed--1986 Act) Amortization of Emergency Facilities 04/27/2007
200518054 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 05/06/2005
200134017 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 08/24/2001
200517017 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 04/29/2005
199909014 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 03/05/1999
200241019 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 10/11/2002
200411002 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 03/12/2004
200201015 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 01/04/2002
200209044 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 03/01/2002
200241031 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 10/11/2002
200238016 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 09/20/2002
200216002 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 04/19/2002
199926013 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 07/02/1999
200409007 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 02/27/2004
200408018 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 02/20/2004
200406019 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 02/06/2004

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