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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Номер UILC Тема Дата публикации
200308007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/21/2003
200948032 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/27/2009
201014006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/09/2010
201012025 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/26/2010
200720008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/18/2007
200823010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/06/2008
200820031 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/16/2008
200908004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/20/2009
200651013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/22/2006
200733017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/17/2007
200903046 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200933013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/14/2009
200914003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/03/2009
200609010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/03/2006
200009057 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/03/2000
200940001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/02/2009
201516040 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/17/2015
201607018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/12/2016
201501003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/02/2015
201706007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/10/2017
201246026 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/16/2012
201622004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/27/2016
201549008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/04/2015
201419002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/09/2014
200636052 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/08/2006

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