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
201114017 1366.00-00 (blank) 04/08/2011
200941013 1272.06-03 (blank) 10/09/2009
201104036 6050.00-00 (blank) 01/28/2011
201117014 6041.00-00 (blank) 04/29/2011
201117014 61.00-00 (blank) 04/29/2011
200946037 199263A.03-00 (blank) 11/13/2009
200528007 9100.00-00 (blank) 07/15/2005
201222019 9114.03-06 (blank) 06/01/2012
200816026 9100.22.00 (blank) 04/18/2008
200840005 9100.15-0-0 (blank) 10/03/2008
201418019 368.04-00 (blank) 05/02/2014
201234017 9300.12-00 (blank) 08/24/2012
200915046 9115.04-06 (blank) 04/10/2009
200504024 2642.-01-00 (blank) 01/28/2005
200926022 168.43-00 (blank) 06/26/2009
201033023 2032.00-00 (blank) 08/20/2010
201033023 9100.00-00 (blank) 08/20/2010
201315022 9115.00-00 (Effective October 1, 1979) Bankruptcy Code (See Also 9104.00-00) 04/12/2013
200112001 32.00-00 (Former Section 43 Redesignated Section 32) Earned Income Credit 03/23/2001
199951034 32.00-00 (Former Section 43 Redesignated Section 32) Earned Income Credit 12/24/1999
200120036 32.00-00 (Former Section 43 Redesignated Section 32) Earned Income Credit 05/18/2001
201103046 32.00-00 (Former Section 43 Redesignated Section 32) Earned Income Credit 01/21/2011
200113028 32.00-00 (Former Section 43 Redesignated Section 32) Earned Income Credit 03/30/2001
200028034 32.00-00 (Former Section 43 Redesignated Section 32) Earned Income Credit 07/14/2000
200120037 32.00-00 (Former Section 43 Redesignated Section 32) Earned Income Credit 05/18/2001