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
200802007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/11/2008
200308016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/21/2003
201028008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/16/2010
201050001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/17/2010
200308012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/21/2003
200652024 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/29/2006
200651004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/22/2006
200308009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/21/2003
200717003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/27/2007
200936011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/04/2009
200541010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/14/2005
200932008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/07/2009
200952022 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/25/2009
200422007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/28/2004
200903013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200944010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/30/2009
200827027 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/04/2008
200903060 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200942024 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/16/2009
200909012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/27/2009
200845020 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/07/2008
200903005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
201004002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/29/2010
200933019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/14/2009
201048009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/03/2010