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
200417023 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/23/2004
200943016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/23/2009
200918004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/01/2009
200933015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/14/2009
201545008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/06/2015
201048005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/03/2010
201506004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/06/2015
200330007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/25/2003
201549009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/04/2015
200817001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/25/2008
200904007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/23/2009
200937021 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/11/2009
201216014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/20/2012
200808007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/22/2008
200638022 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/22/2006
200308025 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/21/2003
200308005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/21/2003
200636044 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/08/2006
200411029 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/12/2004
200215022 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/12/2002
200948005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/27/2009
201526002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/26/2015
201004016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/29/2010
200952010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/25/2009
201150009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/16/2011

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