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
201016018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/23/2010
200934018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/21/2009
200821012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/23/2008
200903038 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200636058 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/08/2006
200647025 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/24/2006
201004010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/29/2010
200844003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/31/2008
200636010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/08/2006
200926012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/26/2009
200439024 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/24/2004
201009006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/05/2010
200128026 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/13/2001
201004019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/29/2010
200932002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/07/2009
200314020 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/04/2003
200733019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/17/2007
200909014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/27/2009
200903007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
201007016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/19/2010
200202016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/11/2002
200837006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/12/2008
200903015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200418036 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/30/2004
200419007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/07/2004
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