IRS Written Determinations
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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 https://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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201305007 02/01/2013
201305007 02/01/2013
201407031 ADMINISTRATION: Authority of officers of Internal Revenue 02/14/2014
201447040 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 11/21/2014
201736026 501.04-0 Local Associations of Employees 09/08/2017
200908050 501.38-01 "Action" Organizations 02/20/2009
201408030 501.38-01 "Action" Organizations 02/21/2014
201415007 501.38-01 "Action" Organizations 04/11/2014
201430014 501.38-01 "Action" Organizations 07/25/2014
201505042 501.38-01 "Action" Organizations 01/30/2015
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
200910061 501.35-00 "Exclusively" Test 03/06/2009
200928046 501.35-00 "Exclusively" Test 07/10/2009
200950049 501.35-00 "Exclusively" Test 12/11/2009
201007060 501.35-00 "Exclusively" Test 02/19/2010
201020034 501.35-00 "Exclusively" Test 05/21/2010
201031035 501.35-00 "Exclusively" Test 08/06/2010
201041045 501.35-00 "Exclusively" Test 10/15/2010
201041048 501.35-00 "Exclusively" Test 10/15/2010
201042040 501.35-00 "Exclusively" Test 10/22/2010
201044018 501.35-00 "Exclusively" Test 11/05/2010
201101036 501.35-00 "Exclusively" Test 01/07/2011
201116028 501.35-00 "Exclusively" Test 04/22/2011
201149045 501.35-00 "Exclusively" Test 12/09/5490
201152019 501.35-00 "Exclusively" Test 12/30/2011
201152020 501.35-00 "Exclusively" Test 12/30/2011
201220035 501.35-00 "Exclusively" Test 05/18/2012
201221023 501.35-00 "Exclusively" Test 05/25/2012
201222044 501.35-00 "Exclusively" Test 06/01/2012
201228040 501.35-00 "Exclusively" Test 07/13/2012
201237019 501.35-00 "Exclusively" Test 09/14/2012
201303019 501.35-00 "Exclusively" Test 01/18/2013
201303020 501.35-00 "Exclusively" Test 01/18/2013
201306026 501.35-00 "Exclusively" Test 02/08/2013
201307009 501.35-00 "Exclusively" Test 02/15/2013
201322053 501.35-00 "Exclusively" Test 05/31/2013
201334045 501.35-00 "Exclusively" Test 08/23/2013
201340021 501.35-00 "Exclusively" Test 10/04/2013
201345031 501.35-00 "Exclusively" Test 11/08/2013
201345032 501.35-00 "Exclusively" Test 11/08/2013
201405023 501.35-00 "Exclusively" Test 01/31/2014
201407020 501.35-00 "Exclusively" Test 02/14/2014
201408030 501.35-00 "Exclusively" Test 02/21/2014
201414024 501.35-00 "Exclusively" Test 04/04/2014
201415007 501.35-00 "Exclusively" Test 04/11/2014
201431032 501.35-00 "Exclusively" Test 08/01/2014
201433019 501.35-00 "Exclusively" Test 08/15/2014
201452018 501.35-00 "Exclusively" Test 12/26/2014
201505042 501.35-00 "Exclusively" Test 01/30/2015
201511024 501.35-00 "Exclusively" Test 03/13/2015
201523021 501.35-00 "Exclusively" Test 06/05/2015
201529013 501.35-00 "Exclusively" Test 07/17/2015
201538025 501.35-00 "Exclusively" Test 09/18/2015
201540019 501.35-00 "Exclusively" Test 10/02/2015
201545030 501.35-00 "Exclusively" Test 11/06/2015
201617011 501.35-00 "Exclusively" Test 04/22/2016
201632021 501.35-00 "Exclusively" Test 08/05/2016
201701020 501.35-00 "Exclusively" Test 01/06/2017
201702042 501.35-00 "Exclusively" Test 01/13/2017
201712015 501.35.00 "Exclusively" Test 03/24/2017
201718038 501.35-00 "Exclusively" Test 05/05/2017
201721022 501.35-00 "Exclusively" Test 05/26/2017
201729022 501.35-00 "Exclusively" Test 07/21/2017
201733017 501.35-00 "Exclusively" Test 08/18/2017
201737013 501.35-00 "Exclusively" Test 09/15/2017
201747009 501.35-00 "Exclusively" Test 11/24/2017
201801013 501.35-00 "Exclusively" Test 01/05/2018
201808020 501.35-00 "Exclusively" Test 02/23/2018
201818018 501.35-00 "Exclusively" Test 05/04/2018
201001002 351.04-00 "Know-How"--Property v. Service 01/08/2010
201506008 351.05-00 "Property" Defined 02/06/2015
201552026 351.05-00 "Property" Defined 12/24/2015
199949035 144.01-03 $10,000,000 Limit 12/10/1999
200050034 144.01-03 $10,000,000 Limit 12/15/2000
200922031 0552.06-05 (B)(5) Deliberative Process, Attorney Client, Attorney Work Product 05/29/2009
201315022 9115.00-00 (Effective October 1, 1979) Bankruptcy Code (See Also 9104.00-00) 04/12/2013
199934017 32.00-00 (Former Section 43 Redesignated Section 32) Earned Income Credit 08/27/1999
199951034 32.00-00 (Former Section 43 Redesignated Section 32) Earned Income Credit 12/24/1999
200028034 32.00-00 (Former Section 43 Redesignated Section 32) Earned Income Credit 07/14/2000
200032013 32.00-00 (Former Section 43 Redesignated Section 32) Earned Income Credit 08/11/2000
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
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
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
200245051 32.00-00 (Former Section 43 Redesignated Section 32) Earned Income Credit 11/08/2002
201103046 32.00-00 (Former Section 43 Redesignated Section 32) Earned Income Credit 01/21/2011
201802003 45C.00-00 (Formerly Section 28) Clinical Testing Expenses for Certain Drugs 01/12/2018
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
200617009 29.00-00 (Redesignated as Section 45K) Credits for Producing Fuel From a Nonconventional Source 04/28/2006
200617010 29.00-00 (Redesignated as Section 45K) Credits for Producing Fuel From a Nonconventional Source 04/28/2006
200646009 29.00-00 (Redesignated as Section 45K) Credits for Producing Fuel From a Nonconventional Source 11/17/2006
200708005 29.00-00 (Redesignated as Section 45K) Credits for Producing Fuel From a Nonconventional Source 02/23/2007
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
199901032 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 01/08/1999
199903010 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 01/22/1999
199906028 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 02/12/1999
199909014 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 03/05/1999
199926013 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 07/02/1999
199926015 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 07/02/1999
199939041 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 10/01/1999
199943046 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 10/29/1999
199945016 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 11/12/1999
199948031 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 12/03/1999
199952081 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 12/31/1999
200014016 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 04/07/2000
200016021 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 04/21/2000
200020006 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 05/19/2000
200031026 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 08/04/2000
200034020 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 08/25/2000
200036007 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 09/08/2000
200037007 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 09/15/2000
200050004 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 12/15/2000
200102010 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 01/12/2001
200103008 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 01/19/2001
200103009 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 01/19/2001
200134017 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 08/24/2001
200135003 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 08/31/2001
200151012 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 12/21/2001
200151013 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 12/21/2001
200201015 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 01/04/2002
200203032 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 01/18/2002
200204030 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 01/25/2002
200207009 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 02/15/2002
200209014 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 03/01/2002
200209044 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 03/01/2002
200210013 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 03/08/2002
200210017 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 03/08/2002
200215005 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 04/12/2002
200215007 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 04/12/2002
200215008 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 04/12/2002
200215009 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 04/12/2002
200215017 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 04/12/2002
200216002 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 04/19/2002
200216003 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 04/19/2002
200216004 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 04/19/2002
200216011 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 04/19/2002
200216015 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 04/19/2002
200218027 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 05/03/2002
200221041 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 05/24/2002
200222017 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 05/31/2002
200222018 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 05/31/2002
200230009 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 07/26/2002
200236032 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 09/06/2002
200238016 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 09/20/2002
200239019 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 09/27/2002
200241008 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 10/11/2002
200241009 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 10/11/2002
200241018 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 10/11/2002
200241019 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 10/11/2002
200241027 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 10/11/2002
200241031 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 10/11/2002
200242007 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 10/18/2002
200252029 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 12/27/2002
200252074 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 12/27/2002
200301023 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 01/03/2003
200301024 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 01/03/2003
200307076 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 02/14/2003
200309024 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 02/28/2003
200316003 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 04/18/2003
200316022 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 04/18/2003
200318060 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 05/02/2003
200347024 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 11/21/2003
200406017 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 02/06/2004
200406018 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 02/06/2004
200406019 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 02/06/2004
200406020 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 02/06/2004
200407001 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 02/13/2004
200408004 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 02/20/2004
200408006 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 02/20/2004
200408007 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 02/20/2004
200408008 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 02/20/2004
200408010 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 02/20/2004
200408018 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 02/20/2004
200408028 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 02/20/2004
200408029 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 02/20/2004
200409007 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 02/27/2004
200409009 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 02/27/2004
200409038 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 02/27/2004
200411002 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 03/12/2004
200413004 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 03/26/2004
200413005 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 03/26/2004
200416010 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 04/16/2004
200422038 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 05/28/2004
200426014 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 06/25/2004
200426014 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 06/25/2004
200427017 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 07/02/2004
200430017 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 07/23/2004
200430018 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 07/23/2004
200431003 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 07/30/2004
200431009 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 07/30/2004

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