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
201444034 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/31/2014
201246006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/16/2012
200751017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/21/2007
200903021 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
201023048 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/11/2010
200822020 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/30/2008
201008018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/26/2010
201124013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/17/2011
200948013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/27/2009
200636060 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/08/2006
201013023 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/02/2010
201515015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/10/2015
201423007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/06/2014
201113011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/01/2011
200636012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/08/2006
200926014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/26/2009
201231009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/03/2012
200831010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/01/2008
201313008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/29/2013
201016020 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/23/2010
200903002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
201039023 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/01/2010
200307068 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/14/2003
200708004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/23/2007
200039014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/29/2000
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