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
200843018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/24/2008
200233012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/16/2002
200712032 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/23/2007
200933017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/14/2009
202020013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/15/2020
202020014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/15/2020
201048007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/03/2010
200846005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/14/2008
202019021 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/08/2020
202019012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/08/2020
202019019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/08/2020
202019020 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/08/2020
202019024 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/08/2020
200940002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/02/2009
200917009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/24/2009
200211025 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/15/2002
200915023 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/10/2009
200709040 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/02/2007
200501012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/07/2005
202046003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/13/2020
202046005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/13/2020
200722016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/01/2007
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
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