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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Número UILC Asunto Fecha de publicación
200518032 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/06/2005
201746001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/17/2017
201746002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/17/2017
201746003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/17/2017
201746004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/17/2017
201746005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/17/2017
201746006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/17/2017
201746007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/17/2017
201746008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/17/2017
201746009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/17/2017
201746010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/17/2017
201746011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/17/2017
201746012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/17/2017
201746013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/17/2017
201746014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/17/2017
201746015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/17/2017
201746016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/17/2017
201746017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/17/2017
201752003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/29/2017
201752004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/29/2017
201752005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/29/2017
201751008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/22/2017
201749009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/08/2017
201749010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/08/2017
201817009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/27/2018

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