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. Enter a term in the Find box. Click the Search button. Showing 26 - 50 of 73634Find Help Find Show per page 2550100200 SearchClear Number UILC Subject Release Date 201545030 501.35-00 "Exclusively" Test 11/06/2015 201529013 501.35-00 "Exclusively" Test 07/17/2015 201433019 501.35-00 "Exclusively" Test 08/15/2014 201505042 501.35-00 "Exclusively" Test 01/30/2015 201307009 501.35-00 "Exclusively" Test 02/15/2013 201322053 501.35-00 "Exclusively" Test 05/31/2013 201408030 501.35-00 "Exclusively" Test 02/21/2014 201340021 501.35-00 "Exclusively" Test 10/04/2013 201701020 501.35-00 "Exclusively" Test 01/06/2017 201345032 501.35-00 "Exclusively" Test 11/08/2013 201538025 501.35-00 "Exclusively" Test 09/18/2015 201712015 501.35.00 "Exclusively" Test 03/24/2017 201452018 501.35-00 "Exclusively" Test 12/26/2014 201415007 501.35-00 "Exclusively" Test 04/11/2014 201414024 501.35-00 "Exclusively" Test 04/04/2014 201407020 501.35-00 "Exclusively" Test 02/14/2014 201702042 501.35-00 "Exclusively" Test 01/13/2017 201632021 501.35-00 "Exclusively" Test 08/05/2016 201237019 501.35-00 "Exclusively" Test 09/14/2012 201228040 501.35-00 "Exclusively" Test 07/13/2012 201306026 501.35-00 "Exclusively" Test 02/08/2013 201303019 501.35-00 "Exclusively" Test 01/18/2013 201523021 501.35-00 "Exclusively" Test 06/05/2015 200950049 501.35-00 "Exclusively" Test 12/11/2009 201101036 501.35-00 "Exclusively" Test 01/07/2011 Pagination First page « First Previous page Previous Page 1 Current page 2 Page 3 Page 4 Page 5 Page 6 Page 7 Page 8 Page 9 … Next page Next Last page Last »