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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200920035 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/15/2009
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200301002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/03/2003
200422002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/28/2004
200629015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/21/2006
200034014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/25/2000
200147048 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/23/2001
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200636021 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/08/2006