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
200535014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/02/2005
200204025 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/25/2002
201016011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/23/2010
201013014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/02/2010
200117010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/27/2001
201026015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/02/2010
200636051 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/08/2006
200820029 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/16/2008
200414003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/02/2004
202113005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/02/2021
202114015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/09/2021
200636027 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/08/2006
202114009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/09/2021
200751018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/21/2007
200944008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/30/2009
200809002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/29/2008
200903050 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200841010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/10/2008
200615002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/14/2006
201007028 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/19/2010
200308020 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/21/2003
200920015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/15/2009
200422005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/28/2004
200804002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/25/2008
202042009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/16/2020
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