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
200636058 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/08/2006
200636057 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/08/2006
200636056 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/08/2006
200636055 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/08/2006
200636054 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/08/2006
200636053 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/08/2006
200636052 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/08/2006
200636051 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/08/2006
200636050 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/08/2006
200636049 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/08/2006
200636048 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/08/2006
200636047 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/08/2006
200636046 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/08/2006
200636045 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/08/2006
200636044 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/08/2006
200636043 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/08/2006
200636042 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/08/2006
200636041 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/08/2006
200636040 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/08/2006
200636039 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/08/2006
200636038 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/08/2006
200636037 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/08/2006
200636036 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/08/2006
200636035 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/08/2006
200636034 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/08/2006