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 151 - 175 of 73634Find Help Find Show per page 2550100200 SearchClear Number UILC Subject Release Date 201511024 501.35-00 "Exclusively" Test 03/13/2015 201405023 501.35-00 "Exclusively" Test 01/31/2014 201617011 501.35-00 "Exclusively" Test 04/22/2016 201303020 501.35-00 "Exclusively" Test 01/18/2013 201334045 501.35-00 "Exclusively" Test 08/23/2013 202405006 501.35-00 "Exclusively" Test 02/02/2024 202416014 501.35-00 "Exclusively" Test 04/19/2024 201001002 351.04-00 "Know-How"--Property v. Service 01/08/2010 201506008 351.05-00 "Property" Defined 02/06/2015 201552026 351.05-00 "Property" Defined 12/24/2015 202146006 346.00-00 (Amended-1982) Partial Liquidation Defined 11/19/2021 200922031 0552.06-05 (B)(5) Deliberative Process, Attorney Client, Attorney Work Product 05/29/2009 200528007 9100.00-00 (blank) 07/15/2005 200543048 2642.-01-00 (blank) 10/28/2005 200816026 9100.22.00 (blank) 04/18/2008 201222019 9114.03-06 (blank) 06/01/2012 201418019 368.04-00 (blank) 05/02/2014 201234017 9300.12-00 (blank) 08/24/2012 201033023 2032.00-00 (blank) 08/20/2010 201033023 9100.00-00 (blank) 08/20/2010 200926022 168.43-00 (blank) 06/26/2009 200504024 2642.-01-00 (blank) 01/28/2005 201117014 6041.00-00 (blank) 04/29/2011 201117014 61.00-00 (blank) 04/29/2011 200946037 199263A.03-00 (blank) 11/13/2009 Pagination First page « First Previous page Previous … Page 3 Page 4 Page 5 Page 6 Current page 7 Page 8 Page 9 Page 10 Page 11 … Next page Next Last page Last »