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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200422005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/28/2004
200541016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/14/2005
200342002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/17/2003
200905009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/30/2009
200202014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/11/2002
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200822006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/30/2008
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201028008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/16/2010
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200717003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/27/2007
200936011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/04/2009
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200932008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/07/2009
200952022 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/25/2009
200422007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/28/2004
200903013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200944010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/30/2009