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
200941013 1272.06-03 (blank) 10/09/2009
201114017 1366.00-00 (blank) 04/08/2011
201104036 6050.00-00 (blank) 01/28/2011
200840005 9100.15-0-0 (blank) 10/03/2008
200501007 1362.01-3 (blank) 01/07/2005
200915046 9115.04-06 (blank) 04/10/2009
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
200120036 32.00-00 (Former Section 43 Redesignated Section 32) Earned Income Credit 05/18/2001
200120037 32.00-00 (Former Section 43 Redesignated Section 32) Earned Income Credit 05/18/2001
200028034 32.00-00 (Former Section 43 Redesignated Section 32) Earned Income Credit 07/14/2000
199934017 32.00-00 (Former Section 43 Redesignated Section 32) Earned Income Credit 08/27/1999
200245051 32.00-00 (Former Section 43 Redesignated Section 32) Earned Income Credit 11/08/2002
200126030 32.00-00 (Former Section 43 Redesignated Section 32) Earned Income Credit 06/29/2001
200228021 32.00-00 (Former Section 43 Redesignated Section 32) Earned Income Credit 07/12/2002
200032013 32.00-00 (Former Section 43 Redesignated Section 32) Earned Income Credit 08/11/2000
201931008 32.00-00 (Former Section 43 Redesignated Section 32) Earned Income Credit 08/02/2019
201103046 32.00-00 (Former Section 43 Redesignated Section 32) Earned Income Credit 01/21/2011
199951034 32.00-00 (Former Section 43 Redesignated Section 32) Earned Income Credit 12/24/1999
200113028 32.00-00 (Former Section 43 Redesignated Section 32) Earned Income Credit 03/30/2001
201802003 45C.00-00 (Formerly Section 28) Clinical Testing Expenses for Certain Drugs 01/12/2018
202141007 163.10-05 (Pre-TCJA) Affiliated Group Rules 10/15/2021
200302018 na (pulled) 01/10/2003
200617010 29.00-00 (Redesignated as Section 45K) Credits for Producing Fuel From a Nonconventional Source 04/28/2006
200550026 29.00-00 (Redesignated as Section 45K) Credits for Producing Fuel From a Nonconventional Source 12/16/2005
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