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
202139002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/01/2021
202139003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/01/2021
200307064 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/14/2003
200829004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/18/2008
201216004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/20/2012
200626005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/30/2006
202144001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/05/2021
202144008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/05/2021
202144009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/05/2021
202144013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/05/2021
200908021 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/20/2009
200823009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/06/2008
200541005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/14/2005
200804001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/25/2008
200909015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/27/2009
200606024 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/10/2006
200903063 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200943007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/23/2009
202146007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/19/2021
200943011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/23/2009
200847007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/21/2008
202147008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/26/2021
200703003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/19/2007
200903055 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200636080 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/08/2006
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