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
201505042 501.35-00 "Exclusively" Test 01/30/2015
201322053 501.35-00 "Exclusively" Test 05/31/2013
201408030 501.35-00 "Exclusively" Test 02/21/2014
201529013 501.35-00 "Exclusively" Test 07/17/2015
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
201452018 501.35-00 "Exclusively" Test 12/26/2014
201237019 501.35-00 "Exclusively" Test 09/14/2012
201433019 501.35-00 "Exclusively" Test 08/15/2014
201340021 501.35-00 "Exclusively" Test 10/04/2013
201222044 501.35-00 "Exclusively" Test 06/01/2012
201041048 501.35-00 "Exclusively" Test 10/15/2010
201044018 501.35-00 "Exclusively" Test 11/05/2010
201632021 501.35-00 "Exclusively" Test 08/05/2016
201306026 501.35-00 "Exclusively" Test 02/08/2013
201303019 501.35-00 "Exclusively" Test 01/18/2013
201538025 501.35-00 "Exclusively" Test 09/18/2015
201345032 501.35-00 "Exclusively" Test 11/08/2013
201701020 501.35-00 "Exclusively" Test 01/06/2017
201712015 501.35.00 "Exclusively" Test 03/24/2017
201307009 501.35-00 "Exclusively" Test 02/15/2013
201540019 501.35-00 "Exclusively" Test 10/02/2015
201523021 501.35-00 "Exclusively" Test 06/05/2015