IRS Written Determinations
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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 https://www.irs.gov/pub/irs-wd/ folder.

More about Written Determinations

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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201642010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/14/2016
201642009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/14/2016
201642003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/14/2016
201642002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/14/2016
201641016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/07/2016
201641015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/07/2016
201641004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/07/2016
201639013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/23/2016
201639006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/23/2016
201639005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/23/2016
201638007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/16/2016
201638006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/16/2016
201637004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/09/2016
201636024 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/02/2016
201636002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/02/2016
201634009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/19/2016
201634008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/19/2016
201633031 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/12/2016
201633030 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/12/2016
201633024 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/12/2016
201633019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/12/2016
201633018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/12/2016
201633016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/12/2016
201632016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/05/2016
201632012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/05/2016
201632011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/05/2016
201628012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/08/2016
201626006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/24/2016
201624010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/10/2016
201624006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/10/2016
201623004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/03/2016
201622020 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/27/2016
201622018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/27/2016
201622017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/27/2016
201622016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/27/2016
201622004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/27/2016
201618002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/29/2016
201618001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/29/2016
201614018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/01/2016
201614014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/01/2016
201614013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/01/2016
201614012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/01/2016
201614011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/01/2016
201611018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/11/2016
201611013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/11/2016
201611012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/11/2016
201611010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/11/2016
201611004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/11/2016
201610001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/04/2016
201608004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/19/2016
201608003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/19/2016
201607021 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/12/2016
201607020 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/12/2016
201607018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/12/2016
201607016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/12/2016
201607015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/12/2016
201607014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/12/2016
201607013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/12/2016
201607012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/12/2016
201607011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/12/2016
201607010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/12/2016
201607009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/12/2016
201607008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/12/2016
201607007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/12/2016
201607006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/12/2016
201607002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/12/2016
201606009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/05/2016
201605001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/29/2016
201603022 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/15/2016
201602002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/08/2016
201552022 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/24/2015
201552020 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/24/2015
201552019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/24/2015
201552018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/24/2015
201552017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/24/2015
201552016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/24/2015
201552015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/24/2015
201552007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/24/2015
201550030 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/11/2015
201550027 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/11/2015
201550002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/11/2015
201549021 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/04/2015
201549016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/04/2015
201549015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/04/2015
201549014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/04/2015
201549012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/04/2015
201549011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/04/2015
201549009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/04/2015
201549008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/04/2015
201549007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/04/2015
201549006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/04/2015
201549005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/04/2015
201546005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/13/2015
201546002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/13/2015
201545020 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/06/2015
201545011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/06/2015
201545009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/06/2015
201545008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/06/2015
201545007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/06/2015
201545006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/06/2015

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