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
201004013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/29/2010
200609016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/03/2006
200903052 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200909004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/27/2009
200821011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/23/2008
200904011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/23/2009
200617017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/28/2006
200651014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/22/2006
200933006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/14/2009
200827024 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/04/2008
200308023 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/21/2003
200307064 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/14/2003
201007025 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/19/2010
200128050 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/13/2001
200626005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/30/2006
200909023 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/27/2009
200905004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/30/2009
200606024 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/10/2006
200804001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/25/2008
200247005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/22/2002
200624006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/16/2006
200937020 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/11/2009
200932019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/07/2009
200937012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/11/2009
201037010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/17/2010