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
200609011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/03/2006
201213015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/30/2012
202132001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/13/2021
200827024 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/04/2008
202133001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/20/2021
201216021 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/20/2012
202133004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/20/2021
200937020 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/11/2009
200651014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/22/2006
200933006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/14/2009
200841014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/10/2008
200634003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/25/2006
200816018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/18/2008
202132007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/13/2021
202135005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/03/2021
200308023 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/21/2003
202135006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/03/2021
201037010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/17/2010
202137004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/17/2021
202136001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/10/2021
200932019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/07/2009
200937012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/11/2009
202138005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/24/2021
200304019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/24/2003
201007025 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/19/2010
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