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
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
202144029 501.35-00 "Exclusively" Test 11/05/2021
202138007 501.35-00 "Exclusively" Test 09/24/2021
202138008 501.35-00 "Exclusively" Test 09/24/2021
202138010 501.35-00 "Exclusively" Test 09/24/2021
202140017 501.35-00 "Exclusively" Test 10/08/2021
202141024 501.35-00 "Exclusively" Test 10/15/2021
202141026 501.35-00 "Exclusively" Test 10/15/2021
202141028 501.35-00 "Exclusively" Test 10/15/2021
202144028 501.35-00 "Exclusively" Test 11/05/2021
202144030 501.35-00 "Exclusively" Test 11/05/2021
202129016 501.35-00 "Exclusively" Test 07/23/2021
202213012 501.35-00 "Exclusively" Test 04/01/2022
202218025 501.35-00 "Exclusively" Test 05/06/2022
202218026 501.35-00 "Exclusively" Test 05/06/2022
202221009 501.35-00 "Exclusively" Test 05/27/2022
202221011 501.35-00 "Exclusively" Test 05/27/2022
202221018 501.35-00 "Exclusively" Test 05/27/2022
202449015 501.35-00 "Exclusively" Test 12/06/2024
202451019 501.35-00 "Exclusively" Test 12/20/2024