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 http://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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Number | UILC | Subject | Released |
---|---|---|---|
200908050 | 501.38-01 | "Action" Organizations | 02/20/2009 |
200832036 | 501.35-00 | "Exclusively" Test | 08/08/2008 |
200817045 | 501.35-00 | "Exclusively" Test | 04/25/2008 |
200910061 | 501.35-00 | "Exclusively" Test | 03/06/2009 |
200836031 | 501.35-00 | "Exclusively" Test | 09/05/2008 |
200050034 | 144.01-03 | $10,000,000 Limit | 12/15/2000 |
199949035 | 144.01-03 | $10,000,000 Limit | 12/10/1999 |
200228021 | 32.00-00 | (Former Section 43 Redesignated Section 32) Earned Income Credit | 07/12/2002 |
200113028 | 32.00-00 | (Former Section 43 Redesignated Section 32) Earned Income Credit | 03/30/2001 |
200112001 | 32.00-00 | (Former Section 43 Redesignated Section 32) Earned Income Credit | 03/23/2001 |
200032013 | 32.00-00 | (Former Section 43 Redesignated Section 32) Earned Income Credit | 08/11/2000 |
199951034 | 32.00-00 | (Former Section 43 Redesignated Section 32) Earned Income Credit | 12/24/1999 |
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 |
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 |
200028034 | 32.00-00 | (Former Section 43 Redesignated Section 32) Earned Income Credit | 07/14/2000 |
200245051 | 32.00-00 | (Former Section 43 Redesignated Section 32) Earned Income Credit | 11/08/2002 |
200708005 | 29.00-00 | (Redesignated as Section 45K) Credits for Producing Fuel From a Nonconventional Source | 02/23/2007 |
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 |
200621019 | 29.04-00 | (Redesignated as Section 45K) Special Rules | 05/26/2006 |
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