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
201833032 501.35-00 "Exclusively" Test 08/17/2018
201729022 501.35-00 "Exclusively" Test 07/21/2017
201737013 501.35-00 "Exclusively" Test 09/15/2017
201733017 501.35-00 "Exclusively" Test 08/18/2017
201801013 501.35-00 "Exclusively" Test 01/05/2018
201152020 501.35-00 "Exclusively" Test 12/30/2011
202015021 501.35-00 "Exclusively" Test 04/10/2020
202015019 501.35-00 "Exclusively" Test 04/10/2020
202014017 501.35-00 "Exclusively" Test 04/03/2020
202046010 501.35-00 "Exclusively" Test 11/13/2020
202047013 501.35-00 "Exclusively" Test 11/20/2020
202047010 501.35-00 "Exclusively" Test 11/20/2020
202047014 501.35-00 "Exclusively" Test 11/20/2020
200910061 501.35-00 "Exclusively" Test 03/06/2009
202016029 501.35-00 "Exclusively" Test 04/17/2020
202036007 501.35-00 "Exclusively" Test 09/04/2020
202036008 501.35-00 "Exclusively" Test 09/04/2020
202049005 501.35-00 "Exclusively" Test 12/04/2020
201951015 501.35-00 "Exclusively" Test 12/20/2019
201020034 501.35-00 "Exclusively" Test 05/21/2010
202041008 501.35-00 "Exclusively" Test 10/09/2020
202041007 501.35-00 "Exclusively" Test 10/09/2020
202041009 501.35-00 "Exclusively" Test 10/09/2020
200928046 501.35-00 "Exclusively" Test 07/10/2009
202102012 501.35-00 "Exclusively" Test 01/15/2021