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
201452005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/26/2014
201603022 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/15/2016
201442008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/17/2014
201549021 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/04/2015
201651001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/16/2016
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
201507005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/13/2015
201709002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/03/2017
201607008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/12/2016
201311013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/15/2013
201618002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/29/2016
201545006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/06/2015
201338041 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/20/2013
201442028 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/17/2014
201527023 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/03/2015
201423016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/06/2014
201527024 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/03/2015
201611010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/11/2016
201251011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/21/2012
201442033 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/17/2014
201250016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/14/2012
201337011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/13/2013

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