IRS Written Determinations
Instructions: More Information:

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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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
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

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