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
201537008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/11/2015
201410028 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/07/2014
201432010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/08/2014
201632011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/05/2016
201246014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/16/2012
201636024 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/02/2016
201628012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/08/2016
201611013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/11/2016
201539004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2015
201313006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/29/2013
201330009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/26/2013
201607020 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/12/2016
201452008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/26/2014
201312004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/22/2013
201312015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/22/2013
201418006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/02/2014
201448015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/28/2014
201552018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/24/2015
201444035 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/31/2014
201549006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/04/2015
201709010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/03/2017
201442032 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/17/2014
200539014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/30/2005
200917021 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/24/2009
200601008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/06/2006
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