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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201007031 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/19/2010
200947022 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/20/2009
200724022 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/15/2007
201216002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/20/2012
200925024 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/19/2009
200845011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/07/2008
200206040 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/08/2002
201943003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/25/2019
200020040 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/19/2000
200636054 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/08/2006
201942007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/18/2019
201008012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/26/2010
200948007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/27/2009
201102040 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/14/2011
200518043 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/06/2005
201023042 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/11/2010
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200207019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/15/2002
200636078 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/08/2006
201014005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/09/2010
202006009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/07/2020
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200948031 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/27/2009
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202007006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/14/2020