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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Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
200948037 7701.00-00 Definitions 11/27/2009
200948037 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/27/2009
200948036 7701.00-00 Definitions 11/27/2009
200948036 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/27/2009
200948035 7701.00-00 Definitions 11/27/2009
200948035 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/27/2009
200948034 7701.00-00 Definitions 11/27/2009
200948034 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/27/2009
200948033 7701.00-00 Definitions 11/27/2009
200948033 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/27/2009
200948032 7701.00-00 Definitions 11/27/2009
200948032 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/27/2009
200948031 7701.00-00 Definitions 11/27/2009
200948031 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/27/2009
200948030 7701.00-00 Definitions 11/27/2009
200948030 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/27/2009
200948029 7701.00-00 Definitions 11/27/2009
200948029 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/27/2009
200948028 7701.00-00 Definitions 11/27/2009
200948028 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/27/2009
200948027 7701.00-00 Definitions 11/27/2009
200948027 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/27/2009
200948026 7701.00-00 Definitions 11/27/2009
200948026 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/27/2009
200948025 7701.00-00 Definitions 11/27/2009