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
201150004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/16/2011
200634002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/25/2006
201048003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/03/2010
200308007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/21/2003
200948032 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/27/2009
200202008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/11/2002
200425016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/18/2004
200636031 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/08/2006
201027044 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/09/2010
201014006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/09/2010
201012025 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/26/2010
201007032 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/19/2010
200519029 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/13/2005
200728014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/13/2007
200947023 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/20/2009
200720008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/18/2007
200823010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/06/2008
200009057 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/03/2000
200940001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/02/2009
200904013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/23/2009
200122035 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/01/2001
201104011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/28/2011
201031023 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/06/2010
200340018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/03/2003
201032005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/13/2010
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