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
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
202431014 501.35-00 "Exclusively" Test 08/02/2024
202431015 501.35-00 "Exclusively" Test 08/02/2024
200950049 501.35-00 "Exclusively" Test 12/11/2009
201511024 501.35-00 "Exclusively" Test 03/13/2015
201101036 501.35-00 "Exclusively" Test 01/07/2011
201431032 501.35-00 "Exclusively" Test 08/01/2014
201303020 501.35-00 "Exclusively" Test 01/18/2013
201334045 501.35-00 "Exclusively" Test 08/23/2013
201405023 501.35-00 "Exclusively" Test 01/31/2014
201345031 501.35-00 "Exclusively" Test 11/08/2013
201617011 501.35-00 "Exclusively" Test 04/22/2016
201152019 501.35-00 "Exclusively" Test 12/30/2011
202436013 501.35-00 "Exclusively" Test 09/06/2024
202422013 501.35-00 "Exclusively" Test 05/31/2024
202429017 501.35-00 "Exclusively" Test 07/19/2024
202242010 501.35-00 "Exclusively" Test 10/21/2022
202242016 501.35-00 "Exclusively" Test 10/21/2022
202236011 501.35-00 "Exclusively" Test 09/09/2022
202244018 501.35-00 "Exclusively" Test 11/04/2022
200836031 501.35-00 "Exclusively" Test 09/05/2008
202138007 501.35-00 "Exclusively" Test 09/24/2021
202138008 501.35-00 "Exclusively" Test 09/24/2021