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
202221018 501.35-00 "Exclusively" Test 05/27/2022
202036007 501.35-00 "Exclusively" Test 09/04/2020
202031010 501.35-00 "Exclusively" Test 07/31/2020
202032007 501.35-00 "Exclusively" Test 08/07/2020
202032008 501.35-00 "Exclusively" Test 08/07/2020
202033006 501.35-00 "Exclusively" Test 08/14/2020
202036008 501.35-00 "Exclusively" Test 09/04/2020
202349014 501.35-00 "Exclusively" Test 12/08/2023
202552032 501.35-00 "Exclusively" Test 12/26/2025
202552036 501.35-00 "Exclusively" Test 12/26/2025
202550033 501.35-00 "Exclusively" Test 12/12/2025
202550044 501.35-00 "Exclusively" Test 12/12/2025
200817045 501.35-00 "Exclusively" Test 04/25/2008
201020034 501.35-00 "Exclusively" Test 05/21/2010
201152019 501.35-00 "Exclusively" Test 12/30/2011
200836031 501.35-00 "Exclusively" Test 09/05/2008
201149045 501.35-00 "Exclusively" Test 12/09/2011
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
201044018 501.35-00 "Exclusively" Test 11/05/2010
201222044 501.35-00 "Exclusively" Test 06/01/2012
201042040 501.35-00 "Exclusively" Test 10/22/2010
201041048 501.35-00 "Exclusively" Test 10/15/2010
201511024 501.35-00 "Exclusively" Test 03/13/2015