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
202436013 501.35-00 "Exclusively" Test 09/06/2024
202440012 501.35-00 "Exclusively" Test 10/04/2024
202444009 501.35-00 "Exclusively" Test 11/01/2024
202444012 501.35-00 "Exclusively" Test 11/01/2024
202015021 501.35-00 "Exclusively" Test 04/10/2020
202014017 501.35-00 "Exclusively" Test 04/03/2020
202015019 501.35-00 "Exclusively" Test 04/10/2020
202016029 501.35-00 "Exclusively" Test 04/17/2020
202021021 501.35-00 "Exclusively" Test 05/22/2020
202326020 501.35-00 "Exclusively" Test 06/30/2023
202321016 501.35-00 "Exclusively" Test 05/26/2023
202324012 501.35-00 "Exclusively" Test 06/16/2023
202405006 501.35-00 "Exclusively" Test 02/02/2024
202416014 501.35-00 "Exclusively" Test 04/19/2024
202422013 501.35-00 "Exclusively" Test 05/31/2024
202313009 501.35-00 "Exclusively" Test 03/31/2023
202315012 501.35-00 "Exclusively" Test 04/14/2023
202041008 501.35-00 "Exclusively" Test 10/09/2020
202047013 501.35-00 "Exclusively" Test 11/20/2020
202041007 501.35-00 "Exclusively" Test 10/09/2020
202041009 501.35-00 "Exclusively" Test 10/09/2020
202046010 501.35-00 "Exclusively" Test 11/13/2020
202047010 501.35-00 "Exclusively" Test 11/20/2020
202047014 501.35-00 "Exclusively" Test 11/20/2020
201944016 501.35-00 "Exclusively" Test 11/01/2019