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
200308014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/21/2003
200308014 7701.00-00 Definitions 02/21/2003
200308013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/21/2003
200308013 7701.00-00 Definitions 02/21/2003
200308012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/21/2003
200308012 7701.00-00 Definitions 02/21/2003
200308011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/21/2003
200308011 7701.00-00 Definitions 02/21/2003
200308010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/21/2003
200308010 7701.00-00 Definitions 02/21/2003
200308009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/21/2003
200308009 7701.00-00 Definitions 02/21/2003
200308008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/21/2003
200308008 7701.00-00 Definitions 02/21/2003
200308007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/21/2003
200308006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/21/2003
200308006 7701.00-00 Definitions 02/21/2003
200308005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/21/2003
200308005 7701.00-00 Definitions 02/21/2003
200308004 355.01-01 Split-Off 02/21/2003
200308004 368.04-00 Assets for Control of Transferee (Type "D") 02/21/2003
200308003 1362.04-00 Inadvertent Terminations 02/21/2003
200308002 1362.02-03 Passive Investment Income 02/21/2003
200308001 613.02-06 Representative Market or Field Price 02/21/2003
200308001 613.02-07 Proportionate Profits 02/21/2003