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
200903027 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200636066 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/08/2006
200418013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/30/2004
200636018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/08/2006
200712014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/23/2007
201028012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/16/2010
200147049 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/23/2001
200917003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/24/2009
200947010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/20/2009
200918017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/01/2009
200947018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/20/2009
200204024 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/25/2002
200247010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/22/2002
201014025 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/09/2010
201113009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/01/2011
200903019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200729001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/20/2007
200428008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/09/2004
201008016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/26/2010
200329030 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/18/2003
201124011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/17/2011
200948011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/27/2009
201023046 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/11/2010
200032029 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/11/2000
200953012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/01/2010
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