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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200933020 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/14/2009
200933019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/14/2009
200933018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/14/2009
200933017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/14/2009
200933016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/14/2009
200933015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/14/2009
200933014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/14/2009
200933013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/14/2009
200933012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/14/2009
200933011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/14/2009
200933010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/14/2009
200933009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/14/2009
200933008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/14/2009
200933007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/14/2009
200933006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/14/2009
200933005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/14/2009
200933004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/14/2009
200932043 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/07/2009
200932042 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/07/2009
200932041 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/07/2009
200932024 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/07/2009
200932023 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/07/2009
200932019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/07/2009
200932008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/07/2009
200932006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/07/2009
200932002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/07/2009
200928022 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/10/2009
200928019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/10/2009
200928016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/10/2009
200927030 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/02/2009
200927026 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/02/2009
200926018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/26/2009
200926017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/26/2009
200926016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/26/2009
200926015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/26/2009
200926014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/26/2009
200926013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/26/2009
200926012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/26/2009
200926011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/26/2009
200926007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/26/2009
200926004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/26/2009
200926003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/26/2009
200925038 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/19/2009
200925037 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/19/2009
200925034 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/19/2009
200925033 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/19/2009
200925024 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/19/2009
200925020 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/19/2009
200925016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/19/2009
200925014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/19/2009
200925013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/19/2009
200925012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/19/2009
200925011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/19/2009
200925010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/19/2009
200925009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/19/2009
200925007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/19/2009
200925006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/19/2009
200925004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/19/2009
200924010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/12/2009
200923004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/05/2009
200922009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/29/2009
200922006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/29/2009
200921026 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/22/2009
200921016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/22/2009
200921015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/22/2009
200921012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/22/2009
200921005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/22/2009
200921004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/22/2009
200920037 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/15/2009
200920036 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/15/2009
200920035 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/15/2009
200920030 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/15/2009
200920029 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/15/2009
200920028 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/15/2009
200920027 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/15/2009
200920026 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/15/2009
200920025 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/15/2009
200920024 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/15/2009
200920023 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/15/2009
200920022 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/15/2009
200920021 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/15/2009
200920020 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/15/2009
200920019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/15/2009
200920018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/15/2009
200920017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/15/2009
200920016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/15/2009
200920015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/15/2009
200920014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/15/2009
200920013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/15/2009
200920012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/15/2009
200920011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/15/2009
200920010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/15/2009
200920009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/15/2009
200920008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/15/2009
200920007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/15/2009
200920006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/15/2009
200920005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/15/2009
200920004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/15/2009
200920003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/15/2009
200920002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/15/2009
200920001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/15/2009
200919018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/08/2009
200919016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/08/2009
200919015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/08/2009
200919014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/08/2009
200919012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/08/2009
200919006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/08/2009
200918017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/01/2009
200918005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/01/2009
200918004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/01/2009
200918003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/01/2009
200918002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/01/2009
200917023 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/24/2009
200917022 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/24/2009
200917021 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/24/2009
200917017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/24/2009
200917016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/24/2009
200917013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/24/2009
200917012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/24/2009
200917011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/24/2009
200917010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/24/2009
200917009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/24/2009
200917007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/24/2009
200917003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/24/2009
200916013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/17/2009
200915023 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/10/2009
200914003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/03/2009
200914002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/03/2009
200910011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/06/2009
200910005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/06/2009
200909023 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/27/2009
200909015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/27/2009
200909014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/27/2009
200909013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/27/2009
200909012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/27/2009
200909005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/27/2009
200909004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/27/2009
200908021 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/20/2009
200908017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/20/2009
200908006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/20/2009
200908004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/20/2009
200906031 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/06/2009
200906026 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/06/2009
200906024 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/06/2009
200906018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/06/2009
200906007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/06/2009
200905026 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/30/2009
200905025 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/30/2009
200905010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/30/2009
200905009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/30/2009
200905008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/30/2009
200905007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/30/2009
200905006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/30/2009
200905005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/30/2009
200905004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/30/2009
200904013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/23/2009
200904012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/23/2009
200904011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/23/2009
200904010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/23/2009
200904009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/23/2009
200904008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/23/2009
200904007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/23/2009
200903064 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200903063 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200903061 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200903060 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200903059 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200903058 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200903057 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200903056 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200903055 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200903054 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200903053 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200903052 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200903051 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200903050 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200903049 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200903048 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200903047 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200903046 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200903045 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200903044 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200903043 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200903042 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200903041 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200903040 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200903039 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200903038 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200903037 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200903036 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200903035 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200903034 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200903033 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200903032 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200903031 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200903030 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200903029 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200903028 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200903027 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200903026 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009

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