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
200017017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/28/2000
200925010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/19/2009
201023028 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/11/2010
200903039 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200636040 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/08/2006
200141035 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/12/2001
201150005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/16/2011
200425025 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/18/2004
201102026 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/14/2011
202202001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/14/2022
200517015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/29/2005
200202018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/11/2002
200303043 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/17/2003
202204006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/28/2022
202202015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/14/2022
200920013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/15/2009
200334012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/22/2003
200425017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/18/2004
200636032 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/08/2006
200418011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/30/2004
201024033 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/18/2010
201110010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/11/2011
201422010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/30/2014
201549005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/04/2015
201341007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/11/2013

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