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
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
201012026 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/26/2010
200948033 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/27/2009
200920025 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/15/2009
200517015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/29/2005
200715003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/13/2007
200712032 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/23/2007
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
200237019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/13/2002
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