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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숫자 UILC 주제 출시일
200518051 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/06/2005
200921005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/22/2009
201937015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/13/2019
200834005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/22/2008
201937001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/13/2019
201937007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/13/2019
201937008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/13/2019
201937012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/13/2019
200636014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/08/2006
200926016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/26/2009
201025029 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/25/2010
201124015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/17/2011
200948015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/27/2009
200811015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/14/2008
201952007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/27/2019
201952008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/27/2019
202002002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/10/2020
202002003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/10/2020
202001005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/03/2020
202001006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/03/2020
202001007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/03/2020
200503019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/21/2005
200425023 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/18/2004
200636038 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/08/2006
201918010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/03/2019

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