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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201817010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/27/2018
201817011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/27/2018
201815007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/13/2018
201815009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/13/2018
200919012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/08/2009
200220008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/17/2002
200903028 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200425004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/18/2004
200636019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/08/2006
202122008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/04/2021
202123001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/11/2021
200233012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/16/2002
200202009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/11/2002
200215024 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/12/2002
201123006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/10/2011
200636059 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/08/2006
201013022 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/02/2010
200943015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/23/2009
202127001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/09/2021
201048004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/03/2010
200741011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/12/2007
201032006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/13/2010
200340017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/03/2003
201117003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/29/2011
201028013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/16/2010

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