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
201008019 7701.00-00 Definitions 02/26/2010
201008019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/26/2010
201008018 7701.00-00 Definitions 02/26/2010
201008018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/26/2010
201008017 7701.00-00 Definitions 02/26/2010
201008017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/26/2010
201008016 7701.00-00 Definitions 02/26/2010
201008016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/26/2010
201008015 7701.00-00 Definitions 02/26/2010
201008015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/26/2010
201008014 7701.00-00 Definitions 02/26/2010
201008014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/26/2010
201008013 7701.00-00 Definitions 02/26/2010
201008013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/26/2010
201008012 7701.00-00 Definitions 02/26/2010
201008012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/26/2010
201008011 7701.00-00 Definitions 02/26/2010
201008011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/26/2010
201008010 7701.00-00 Definitions 02/26/2010
201008009 7701.00-00 Definitions 02/26/2010
201008008 7701.00-00 Definitions 02/26/2010
201008007 7701.00-00 Definitions 02/26/2010
201008006 7701.00-00 Definitions 02/26/2010
201008005 7701.00-00 Definitions 02/26/2010
201008004 7701.00-00 Definitions 02/26/2010