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
201313004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/29/2013
200942005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/16/2009
201702010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/13/2017
201009008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/05/2010
201539022 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2015
201004009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/29/2010
201150017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/16/2011
200328011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/11/2003
201312007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/22/2013
201023040 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/11/2010
201102038 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/14/2011
200821010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/23/2008
200943009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/23/2009
200202010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/11/2002
200748017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/30/2007
201440002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/03/2014
200903048 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
201614013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/01/2016
201633024 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/12/2016
200626022 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/30/2006
201417008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/25/2014
201236016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/07/2012
200247016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/22/2002
200823008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/06/2008
201429014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/18/2014

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