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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200920020 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/15/2009
200920019 7701.00-00 Definitions 05/15/2009
200920019 9100.00-00 Extension of Time for Making Certain Elections 05/15/2009
200920019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/15/2009
200920018 7701.00-00 Definitions 05/15/2009
200920018 9100.00-00 Extension of Time for Making Certain Elections 05/15/2009
200920018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/15/2009
200920017 7701.00-00 Definitions 05/15/2009
200920017 9100.00-00 Extension of Time for Making Certain Elections 05/15/2009
200920017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/15/2009
200920016 7701.00-00 Definitions 05/15/2009
200920016 9100.00-00 Extension of Time for Making Certain Elections 05/15/2009
200920016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/15/2009
200920015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/15/2009
200920014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/15/2009
200920013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/15/2009
200920012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/15/2009
200920011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/15/2009
200920010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/15/2009
200920009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/15/2009
200920008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/15/2009
200920007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/15/2009
200920006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/15/2009
200920005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/15/2009
200920004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/15/2009