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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201922016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/31/2019
201922017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/31/2019
201922018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/31/2019
201922019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/31/2019
201922020 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/31/2019
200351023 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/19/2003
201924007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/14/2019
201924010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/14/2019
200946005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/13/2009
200308017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/21/2003
201923006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/07/2019
201923007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/07/2019
201923008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/07/2019
201923009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/07/2019
201008028 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/26/2010
201923011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/07/2019
201923012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/07/2019
201923013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/07/2019
201923017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/07/2019
201923018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/07/2019
200948023 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/27/2009
200636070 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/08/2006
200139016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/28/2001
201920007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/17/2019
201015006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/16/2010

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