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
200342002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/17/2003
200625007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/23/2006
200418014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/30/2004
200724016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/15/2007
201048023 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/03/2010
200905007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/30/2009
202039006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2020
202039007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2020
202039008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2020
202039009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2020
200932006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/07/2009
202039010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2020
202039011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2020
202039012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2020
202039013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2020
202039014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2020
202039015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2020
202039016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2020
202039017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2020
200709016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/02/2007
200831009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/01/2008
201216001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/20/2012
200722021 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/01/2007
202038004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/18/2020
202038005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/18/2020
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