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.
- Enter a term in the Find box.
- Click the Search button.
Showing 201 - 225 of 75133
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200120037 | 32.00-00 | (Former Section 43 Redesignated Section 32) Earned Income Credit | 05/18/2001 |
| 200120036 | 32.00-00 | (Former Section 43 Redesignated Section 32) Earned Income Credit | 05/18/2001 |
| 200112001 | 32.00-00 | (Former Section 43 Redesignated Section 32) Earned Income Credit | 03/23/2001 |
| 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 |
| 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 |
| 200245051 | 32.00-00 | (Former Section 43 Redesignated Section 32) Earned Income Credit | 11/08/2002 |
| 200113028 | 32.00-00 | (Former Section 43 Redesignated Section 32) Earned Income Credit | 03/30/2001 |
| 199951034 | 32.00-00 | (Former Section 43 Redesignated Section 32) Earned Income Credit | 12/24/1999 |
| 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 |
| 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 |
| 200550026 | 29.00-00 | (Redesignated as Section 45K) Credits for Producing Fuel From a Nonconventional Source | 12/16/2005 |
| 200615020 | 29.00-00 | (Redesignated as Section 45K) Credits for Producing Fuel From a Nonconventional Source | 04/14/2006 |
| 200646009 | 29.00-00 | (Redesignated as Section 45K) Credits for Producing Fuel From a Nonconventional Source | 11/17/2006 |
| 200617010 | 29.00-00 | (Redesignated as Section 45K) Credits for Producing Fuel From a Nonconventional Source | 04/28/2006 |
| 200621019 | 29.04-00 | (Redesignated as Section 45K) Special Rules | 05/26/2006 |
| 201113025 | 29.04-00 | (Redesignated as Section 45K) Special Rules | 04/01/2011 |
| 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 |
| 200717008 | 168.00-00 | (Repealed--1986 Act) Amortization of Emergency Facilities | 04/27/2007 |
| 200717009 | 168.00-00 | (Repealed--1986 Act) Amortization of Emergency Facilities | 04/27/2007 |
