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
201150012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/16/2011
200916013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/17/2009
201014014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/09/2010
200146023 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/16/2001
201027012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/09/2010
201633019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/12/2016
201550027 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/11/2015
201527022 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/03/2015
201529005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/17/2015
201447017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/21/2014
201405001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/31/2014
201636002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/02/2016
201527021 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/03/2015
201614012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/01/2016
201442039 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/17/2014
201539011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2015
201243005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/26/2012
201539026 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2015
201649011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/02/2016
201622017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/27/2016
201419003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/09/2014
201422001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/30/2014
201014022 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/09/2010
201138009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/23/2011
201113006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/01/2011
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