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
201539004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2015
201313006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/29/2013
201716011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/21/2017
201637004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/09/2016
201411003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/14/2014
201314030 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/05/2013
201504001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/23/2015
201501002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/02/2015
201527027 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/03/2015
201406002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/07/2014
201524007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/12/2015
201442032 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/17/2014
200539014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/30/2005
200917021 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/24/2009
200601008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/06/2006
200903056 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200941008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/09/2009
200903009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
201044001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/05/2010
200333009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/15/2003
201048013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/03/2010
201004017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/29/2010
200847008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/21/2008
202131001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/06/2021
202131002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/06/2021

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