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
202449015 501.35-00 "Exclusively" Test 12/06/2024
202436013 501.35-00 "Exclusively" Test 09/06/2024
200910061 501.35-00 "Exclusively" Test 03/06/2009
202046010 501.35-00 "Exclusively" Test 11/13/2020
200928046 501.35-00 "Exclusively" Test 07/10/2009
202102012 501.35-00 "Exclusively" Test 01/15/2021
202049005 501.35-00 "Exclusively" Test 12/04/2020
202053019 501.35-00 "Exclusively" Test 12/31/2020
202053020 501.35-00 "Exclusively" Test 12/31/2020
202140017 501.35-00 "Exclusively" Test 10/08/2021
202141024 501.35-00 "Exclusively" Test 10/15/2021
202141026 501.35-00 "Exclusively" Test 10/15/2021
202141028 501.35-00 "Exclusively" Test 10/15/2021
202202017 501.35-00 "Exclusively" Test 01/14/2022
202021021 501.35-00 "Exclusively" Test 05/22/2020
202033006 501.35-00 "Exclusively" Test 08/14/2020
202032007 501.35-00 "Exclusively" Test 08/07/2020
202032008 501.35-00 "Exclusively" Test 08/07/2020
202031010 501.35-00 "Exclusively" Test 07/31/2020
202036007 501.35-00 "Exclusively" Test 09/04/2020
202036008 501.35-00 "Exclusively" Test 09/04/2020
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
201221023 501.35-00 "Exclusively" Test 05/25/2012