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
201051007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/23/2010
202039006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2020
202039007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2020
202039008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2020
202039009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2020
200932006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/07/2009
202039010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2020
202039011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2020
202039012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2020
202039013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2020
202039014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2020
202039015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2020
202039016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2020
202039017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2020
200151006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/21/2001
200731015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/03/2007
200541008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/14/2005
202039005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2020
202046003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/13/2020
202046005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/13/2020
200722016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/01/2007
200535014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/02/2005
201013014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/02/2010
200117010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/27/2001
200636003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/08/2006

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