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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202130003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/30/2021
202130004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/30/2021
202130010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/30/2021
202130011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/30/2021
202132007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/13/2021
201213015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/30/2012
202132001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/13/2021
200932043 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/07/2009
200247005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/22/2002
200903008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200823009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/06/2008
200541005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/14/2005
200804001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/25/2008
200909015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/27/2009
200606024 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/10/2006
200903063 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
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200925010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/19/2009
201023028 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/11/2010
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200636040 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/08/2006
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