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
201014029 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/09/2010
201014028 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/09/2010
201014027 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/09/2010
201014026 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/09/2010
201014025 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/09/2010
201014024 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/09/2010
201014023 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/09/2010
201014022 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/09/2010
201014021 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/09/2010
201014020 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/09/2010
201014019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/09/2010
201014018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/09/2010
201014017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/09/2010
201014016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/09/2010
201014015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/09/2010
201014014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/09/2010
201014013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/09/2010
201014012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/09/2010
201014011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/09/2010
201014010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/09/2010
201014009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/09/2010
201014008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/09/2010
201014007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/09/2010
201014006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/09/2010
201014005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/09/2010