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
200903037 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200903036 7701.01-00 Associations v. Corporations 01/16/2009
200903036 9100.00-00 Extension of Time for Making Certain Elections 01/16/2009
200903036 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200903035 7701.01-00 Associations v. Corporations 01/16/2009
200903035 9100.00-00 Extension of Time for Making Certain Elections 01/16/2009
200903035 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200903034 7701.01-00 Associations v. Corporations 01/16/2009
200903034 9100.00-00 Extension of Time for Making Certain Elections 01/16/2009
200903034 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200903033 7701.01-00 Associations v. Corporations 01/16/2009
200903033 9100.00-00 Extension of Time for Making Certain Elections 01/16/2009
200903033 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200903032 7701.01-00 Associations v. Corporations 01/16/2009
200903032 9100.00-00 Extension of Time for Making Certain Elections 01/16/2009
200903032 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200903031 7701.01-00 Associations v. Corporations 01/16/2009
200903031 9100.00-00 Extension of Time for Making Certain Elections 01/16/2009
200903031 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200903030 7701.01-00 Associations v. Corporations 01/16/2009
200903030 9100.00-00 Extension of Time for Making Certain Elections 01/16/2009
200903030 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200903029 7701.01-00 Associations v. Corporations 01/16/2009
200903029 9100.00-00 Extension of Time for Making Certain Elections 01/16/2009
200903029 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009