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
202138010 501.35-00 "Exclusively" Test 09/24/2021
201220035 501.35-00 "Exclusively" Test 05/18/2012
202145029 501.35-00 "Exclusively" Test 11/12/2021
202313009 501.35-00 "Exclusively" Test 03/31/2023
202326020 501.35-00 "Exclusively" Test 06/30/2023
202324012 501.35-00 "Exclusively" Test 06/16/2023
202405006 501.35-00 "Exclusively" Test 02/02/2024
202302017 501.35-00 "Exclusively" Test 01/13/2023
202315012 501.35-00 "Exclusively" Test 04/14/2023
202321016 501.35-00 "Exclusively" Test 05/26/2023
202349014 501.35-00 "Exclusively" Test 12/08/2023
202309016 501.35-00 "Exclusively" Test 03/03/2023
202309017 501.35-00 "Exclusively" Test 03/03/2023
202308012 501.35-00 "Exclusively" Test 02/24/2023
202444009 501.35-00 "Exclusively" Test 11/01/2024
202442012 501.35-00 "Exclusively" Test 10/31/2024
201702042 501.35-00 "Exclusively" Test 01/13/2017
201452018 501.35-00 "Exclusively" Test 12/26/2014
201523021 501.35-00 "Exclusively" Test 06/05/2015
201307009 501.35-00 "Exclusively" Test 02/15/2013
201540019 501.35-00 "Exclusively" Test 10/02/2015
201538025 501.35-00 "Exclusively" Test 09/18/2015
201345032 501.35-00 "Exclusively" Test 11/08/2013
202449015 501.35-00 "Exclusively" Test 12/06/2024
201041045 501.35-00 "Exclusively" Test 10/15/2010