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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201444030 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/31/2014
201442034 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/17/2014
201236001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/07/2012
201507012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/13/2015
201622016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/27/2016
201312006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/22/2013
201550030 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/11/2015
201452012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/26/2014
201442023 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/17/2014
201607002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/12/2016
201443005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/24/2014
201312001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/22/2013
201452001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/26/2014
201226014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/29/2012
201224021 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/15/2012
201224009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/15/2012
201321015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/24/2013
201642009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/14/2016
201326010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/28/2013
201607006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/12/2016
201516048 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/17/2015
201232010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/10/2012
201234015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/24/2012
201438002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/19/2014
201444036 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/31/2014