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
202038006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/18/2020
202038007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/18/2020
202038008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/18/2020
200936009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/04/2009
200541008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/14/2005
202039005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2020
202052001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/24/2020
202052007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/24/2020
202052008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/24/2020
200636083 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/08/2006
201002020 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/15/2010
202051010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/18/2020
200925013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/19/2009
202053003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/31/2020
201023031 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/11/2010
200518032 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/06/2005
200636043 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/08/2006
200919012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/08/2009
200128046 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/13/2001
200729029 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/20/2007
200823021 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/06/2008
202120011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/21/2021
200329036 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/18/2003
201008025 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/26/2010
200948020 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/27/2009
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