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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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Showing 176 - 200 of 77055
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202539012 | 501.35-00 | "Exclusively" Test | 09/26/2025 |
| 202540014 | 501.35-00 | "Exclusively" Test | 10/03/2025 |
| 201747009 | 501.35-00 | "Exclusively" Test | 11/24/2017 |
| 201801013 | 501.35-00 | "Exclusively" Test | 01/05/2018 |
| 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 |
| 201808020 | 501.35-00 | "Exclusively" Test | 02/23/2018 |
| 201818018 | 501.35-00 | "Exclusively" Test | 05/04/2018 |
| 201737013 | 501.35-00 | "Exclusively" Test | 09/15/2017 |
| 201733017 | 501.35-00 | "Exclusively" Test | 08/18/2017 |
| 201833032 | 501.35-00 | "Exclusively" Test | 08/17/2018 |
| 201511024 | 501.35-00 | "Exclusively" Test | 03/13/2015 |
| 202552032 | 501.35-00 | "Exclusively" Test | 12/26/2025 |
| 202552036 | 501.35-00 | "Exclusively" Test | 12/26/2025 |
| 202550033 | 501.35-00 | "Exclusively" Test | 12/12/2025 |
| 202550044 | 501.35-00 | "Exclusively" Test | 12/12/2025 |
| 202607023 | 501.35-00 | "Exclusively" Test | 02/13/2026 |
| 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 |
| 202146006 | 346.00-00 | (Amended-1982) Partial Liquidation Defined | 11/19/2021 |
| 200922031 | 0552.06-05 | (B)(5) Deliberative Process, Attorney Client, Attorney Work Product | 05/29/2009 |
| 200501007 | 1362.01-3 | (blank) | 01/07/2005 |
| 200543048 | 2642.-01-00 | (blank) | 10/28/2005 |
