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
201442036 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/17/2014
201442035 9100.00-00 Extension of Time for Making Certain Elections 10/17/2014
201442035 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/17/2014
201442034 9100.00-00 Extension of Time for Making Certain Elections 10/17/2014
201442034 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/17/2014
201442033 9100.00-00 Extension of Time for Making Certain Elections 10/17/2014
201442033 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/17/2014
201442032 9100.00-00 Extension of Time for Making Certain Elections 10/17/2014
201442032 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/17/2014
201442031 9100.00-00 Extension of Time for Making Certain Elections 10/17/2014
201442031 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/17/2014
201442030 9100.00-00 Extension of Time for Making Certain Elections 10/17/2014
201442030 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/17/2014
201442029 7701.00-00 Definitions 10/17/2014
201442029 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/17/2014
201442028 7701.00-00 Definitions 10/17/2014
201442028 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/17/2014
201442027 7701.00-00 Definitions 10/17/2014
201442027 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/17/2014
201442026 7701.00-00 Definitions 10/17/2014
201442026 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/17/2014
201442025 7701.00-00 Definitions 10/17/2014
201442025 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/17/2014
201442024 7701.00-00 Definitions 10/17/2014
201442024 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/17/2014