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 51 - 75 of 73726Find Help Find Show per page 2550100200 SearchClear Number UILC Subject Release Date 202221009 501.35-00 "Exclusively" Test 05/27/2022 202221011 501.35-00 "Exclusively" Test 05/27/2022 202221018 501.35-00 "Exclusively" Test 05/27/2022 202152019 501.35-00 "Exclusively" Test 12/30/2021 202152020 501.35-00 "Exclusively" Test 12/30/2021 202224015 501.35-00 "Exclusively" Test 06/17/2022 200817045 501.35-00 "Exclusively" Test 04/25/2008 202237011 501.35-00 "Exclusively" Test 09/16/2022 202236011 501.35-00 "Exclusively" Test 09/09/2022 202309016 501.35-00 "Exclusively" Test 03/03/2023 202309017 501.35-00 "Exclusively" Test 03/03/2023 202324012 501.35-00 "Exclusively" Test 06/16/2023 202326020 501.35-00 "Exclusively" Test 06/30/2023 202313009 501.35-00 "Exclusively" Test 03/31/2023 202315012 501.35-00 "Exclusively" Test 04/14/2023 202321016 501.35-00 "Exclusively" Test 05/26/2023 201152019 501.35-00 "Exclusively" Test 12/30/2011 202349014 501.35-00 "Exclusively" Test 12/08/2023 200836031 501.35-00 "Exclusively" Test 09/05/2008 202242010 501.35-00 "Exclusively" Test 10/21/2022 202242016 501.35-00 "Exclusively" Test 10/21/2022 202244018 501.35-00 "Exclusively" Test 11/04/2022 202302017 501.35-00 "Exclusively" Test 01/13/2023 202308012 501.35-00 "Exclusively" Test 02/24/2023 202036007 501.35-00 "Exclusively" Test 09/04/2020 Pagination First page « First Previous page Previous Page 1 Page 2 Current page 3 Page 4 Page 5 Page 6 Page 7 Page 8 Page 9 … Next page Next Last page Last »