IRS Written Determinations
Instructions: More Information:

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 https://www.irs.gov/pub/irs-wd/ folder.

More about Written Determinations

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 Not sorted Help on Number UILC Not sorted Help on UILC Subject Sorted Ascending Help on Subject Released Not sorted Help on Released
201433019 501.35-00 "Exclusively" Test 08/15/2014
201452018 501.35-00 "Exclusively" Test 12/26/2014
201505042 501.35-00 "Exclusively" Test 01/30/2015
201511024 501.35-00 "Exclusively" Test 03/13/2015
201523021 501.35-00 "Exclusively" Test 06/05/2015
201529013 501.35-00 "Exclusively" Test 07/17/2015
201538025 501.35-00 "Exclusively" Test 09/18/2015
201540019 501.35-00 "Exclusively" Test 10/02/2015
201545030 501.35-00 "Exclusively" Test 11/06/2015
201617011 501.35-00 "Exclusively" Test 04/22/2016
201632021 501.35-00 "Exclusively" Test 08/05/2016
201701020 501.35-00 "Exclusively" Test 01/06/2017
201702042 501.35-00 "Exclusively" Test 01/13/2017
201712015 501.35.00 "Exclusively" Test 03/24/2017
201718038 501.35-00 "Exclusively" Test 05/05/2017
201721022 501.35-00 "Exclusively" Test 05/26/2017
201729022 501.35-00 "Exclusively" Test 07/21/2017
201733017 501.35-00 "Exclusively" Test 08/18/2017
201737013 501.35-00 "Exclusively" Test 09/15/2017
201747009 501.35-00 "Exclusively" Test 11/24/2017
201801013 501.35-00 "Exclusively" Test 01/05/2018
201808020 501.35-00 "Exclusively" Test 02/23/2018
201818018 501.35-00 "Exclusively" Test 05/04/2018
201833032 501.35-00 "Exclusively" Test 08/17/2018
201835006 501.35-00 "Exclusively" Test 08/31/2018
201835012 501.35-00 "Exclusively" Test 08/31/2018
201839015 501.35-00 "Exclusively" Test 09/28/2018
201843013 501.35-00 "Exclusively" Test 10/26/2018
201910022 501.35-00 "Exclusively" Test 03/08/2019
201918018 501.35-00 "Exclusively" Test 05/03/2019
201918019 501.35-00 "Exclusively" Test 05/03/2019
201918020 501.35-00 "Exclusively" Test 05/03/2019
201931011 501.35-00 "Exclusively" Test 08/02/2019
201932017 501.35-00 "Exclusively" Test 08/09/2019
201933015 501.35-00 "Exclusively" Test 08/16/2019
201933019 501.35-00 "Exclusively" Test 08/16/2019
201941027 501.35-00 "Exclusively" Test 10/11/2019
201944016 501.35-00 "Exclusively" Test 11/01/2019
201951015 501.35-00 "Exclusively" Test 12/20/2019
202014017 501.35-00 "Exclusively" Test 04/03/2020
202015019 501.35-00 "Exclusively" Test 04/10/2020
202015021 501.35-00 "Exclusively" Test 04/10/2020
202016029 501.35-00 "Exclusively" Test 04/17/2020
202021021 501.35-00 "Exclusively" Test 05/22/2020
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
201001002 351.04-00 "Know-How"--Property v. Service 01/08/2010
201506008 351.05-00 "Property" Defined 02/06/2015

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