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
202021021 501.35-00 "Exclusively" Test 05/22/2020
201944016 501.35-00 "Exclusively" Test 11/01/2019
201910022 501.35-00 "Exclusively" Test 03/08/2019
202036007 501.35-00 "Exclusively" Test 09/04/2020
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