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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201023026 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/11/2010
201104018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/28/2011
200710010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/09/2007
200501008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/07/2005
200142015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/19/2001
202004005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/24/2020
202004006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/24/2020
202004007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/24/2020
201852004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/01/2019
201852010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/01/2019
201851001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/21/2018
201851002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/21/2018
201902026 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/11/2019
201904002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/25/2019
201904003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/25/2019
201934003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/23/2019
201934007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/23/2019
200928019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/10/2009
200903023 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
201032004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/13/2010
201135026 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/02/2011
201029008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/23/2010
201014029 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/09/2010
201113013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/01/2011
201936006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/06/2019