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.

  1. Enter a term in the Find box.
  2. Click the Search button.
Find Help
Number UILC Subject Release Date
200308024 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/21/2003
200936025 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/04/2009
200606003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/10/2006
200920002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/15/2009
200920006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/15/2009
200307065 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/14/2003
200623062 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/09/2006
200552001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/30/2005
200202012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/11/2002
200615002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/14/2006
200920015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/15/2009
200308020 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/21/2003
201007028 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/19/2010
200616006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/21/2006
200903003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200628011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/14/2006
200312021 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/21/2003
200933017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/14/2009
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
200809002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/29/2008
200903050 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
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
200940002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/02/2009