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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Number UILC Subject Release Date
201244011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/02/2012
201550002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/11/2015
200503018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/21/2005
200905005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/30/2009
201607015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/12/2016
201442022 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/17/2014
201535010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/28/2015
201037003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/17/2010
200209048 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/01/2002
201051013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/23/2010
201446015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/14/2014
201038002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/24/2010
200919015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/08/2009
201526003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/26/2015
201634008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/19/2016
200903017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200821014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/23/2008
201049023 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/10/2010
200414035 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/02/2004
201539027 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2015
201424018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/13/2014
200906026 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/06/2009
201533008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/14/2015
201301005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/04/2013
201639013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/23/2016
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