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
200012050 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/24/2000
200607016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/17/2006
200919006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/08/2009
200401005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/02/2004
200404033 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/23/2004
200422009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/28/2004
200932042 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/07/2009
200251006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/20/2002
200943013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/23/2009
201633030 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/12/2016
201702012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/13/2017
201526001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/26/2015
201224008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/15/2012
201539010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2015
201437002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/12/2014
201527029 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/03/2015
201602002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/08/2016
201539009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2015
201528011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/10/2015
201607013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/12/2016
201224020 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/15/2012
201348003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/29/2013
201505004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/30/2015
200647024 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/24/2006
200947009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/20/2009
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