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 76 - 100 of 73634Find Help Find Show per page 2550100200 SearchClear Number UILC Subject Release Date 202036008 501.35-00 "Exclusively" Test 09/04/2020 201020034 501.35-00 "Exclusively" Test 05/21/2010 202041008 501.35-00 "Exclusively" Test 10/09/2020 202041007 501.35-00 "Exclusively" Test 10/09/2020 202041009 501.35-00 "Exclusively" Test 10/09/2020 202047013 501.35-00 "Exclusively" Test 11/20/2020 202047010 501.35-00 "Exclusively" Test 11/20/2020 202047014 501.35-00 "Exclusively" Test 11/20/2020 202052022 501.35-00 "Exclusively" Test 12/24/2020 200910061 501.35-00 "Exclusively" Test 03/06/2009 201152020 501.35-00 "Exclusively" Test 12/30/2011 202021021 501.35-00 "Exclusively" Test 05/22/2020 201116028 501.35-00 "Exclusively" Test 04/22/2011 201951015 501.35-00 "Exclusively" Test 12/20/2019 202014017 501.35-00 "Exclusively" Test 04/03/2020 202031010 501.35-00 "Exclusively" Test 07/31/2020 202032007 501.35-00 "Exclusively" Test 08/07/2020 202032008 501.35-00 "Exclusively" Test 08/07/2020 202033006 501.35-00 "Exclusively" Test 08/14/2020 202046010 501.35-00 "Exclusively" Test 11/13/2020 202049005 501.35-00 "Exclusively" Test 12/04/2020 201944016 501.35-00 "Exclusively" Test 11/01/2019 202016029 501.35-00 "Exclusively" Test 04/17/2020 202015021 501.35-00 "Exclusively" Test 04/10/2020 202015019 501.35-00 "Exclusively" Test 04/10/2020 Pagination First page « First Previous page Previous Page 1 Page 2 Page 3 Current page 4 Page 5 Page 6 Page 7 Page 8 Page 9 … Next page Next Last page Last »