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
200017017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/28/2000
201014007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/09/2010
200335002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/29/2003
201007033 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/19/2010
200202018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/11/2002
200303043 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/17/2003
200920013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/15/2009
200334012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/22/2003
200425017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/18/2004
200636032 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/08/2006
201048012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/03/2010
200903055 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200943011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/23/2009
200847007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/21/2008
200810004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/07/2008
201032014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/13/2010
200318036 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/02/2003
200933014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/14/2009
201007041 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/19/2010
200903039 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200141035 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/12/2001
200925010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/19/2009
201023028 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/11/2010
201102026 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/14/2011
201150005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/16/2011