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.

  1. Enter a term in the Find box.
  2. Click the Search button.
Find Help
Number UILC Subject Release Date
201020034 501.35-00 "Exclusively" Test 05/21/2010
200836031 501.35-00 "Exclusively" Test 09/05/2008
201116028 501.35-00 "Exclusively" Test 04/22/2011
201152020 501.35-00 "Exclusively" Test 12/30/2011
201221023 501.35-00 "Exclusively" Test 05/25/2012
201041045 501.35-00 "Exclusively" Test 10/15/2010
201031035 501.35-00 "Exclusively" Test 08/06/2010
200832036 501.35-00 "Exclusively" Test 08/08/2008
201529013 501.35-00 "Exclusively" Test 07/17/2015
201322053 501.35-00 "Exclusively" Test 05/31/2013
201545030 501.35-00 "Exclusively" Test 11/06/2015
201306026 501.35-00 "Exclusively" Test 02/08/2013
201303019 501.35-00 "Exclusively" Test 01/18/2013
201540019 501.35-00 "Exclusively" Test 10/02/2015
201307009 501.35-00 "Exclusively" Test 02/15/2013
201433019 501.35-00 "Exclusively" Test 08/15/2014
201408030 501.35-00 "Exclusively" Test 02/21/2014
201415007 501.35-00 "Exclusively" Test 04/11/2014
201414024 501.35-00 "Exclusively" Test 04/04/2014
201702042 501.35-00 "Exclusively" Test 01/13/2017
201452018 501.35-00 "Exclusively" Test 12/26/2014
201712015 501.35.00 "Exclusively" Test 03/24/2017
201228040 501.35-00 "Exclusively" Test 07/13/2012
201632021 501.35-00 "Exclusively" Test 08/05/2016
201407020 501.35-00 "Exclusively" Test 02/14/2014