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
201023030 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/11/2010
200948002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/27/2009
201023038 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/11/2010
200518039 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/06/2005
201102036 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/14/2011
200925020 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/19/2009
200505018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/04/2005
200636050 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/08/2006
200636042 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/08/2006
200937019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/11/2009
201150004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/16/2011
200634002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/25/2006
201048003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/03/2010
201014006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/09/2010
201012025 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/26/2010
201007032 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/19/2010
200519029 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/13/2005
200728014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/13/2007
200947023 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/20/2009
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200823010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/06/2008
200308007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/21/2003
200651013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/22/2006
200733017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/17/2007
200903046 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
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