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
201007041 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/19/2010
200425025 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/18/2004
201032014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/13/2010
200318036 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/02/2003
200632012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/11/2006
200501002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/07/2005
202210003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/11/2022
202210006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/11/2022
200142010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/19/2001
202208009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/25/2022
202208010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/25/2022
202208013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/25/2022
201015008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/16/2010
202016007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/17/2020
202016008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/17/2020
201048015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/03/2010
200903003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200312021 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/21/2003
200301007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/03/2003
200715003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/13/2007
200628011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/14/2006
200636003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/08/2006
200530019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/29/2005
201206013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/10/2012
200202015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/11/2002
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