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
201527031 7701.00-00 Definitions 07/03/2015
201527031 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/03/2015
201527030 7701.00-00 Definitions 07/03/2015
201527030 9100.00-00 Extension of Time for Making Certain Elections 07/03/2015
201527030 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/03/2015
201527029 7701.00-00 Definitions 07/03/2015
201527029 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/03/2015
201527028 7701.00-00 Definitions 07/03/2015
201527028 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/03/2015
201527027 7701.00-00 Definitions 07/03/2015
201527027 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/03/2015
201527026 7701.00-00 Definitions 07/03/2015
201527026 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/03/2015
201527025 7701.00-00 Definitions 07/03/2015
201527025 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/03/2015
201527024 7701.00-00 Definitions 07/03/2015
201527024 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/03/2015
201527023 7701.00-00 Definitions 07/03/2015
201527023 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/03/2015
201527022 7701.00-00 Definitions 07/03/2015
201527022 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/03/2015
201527021 7701.00-00 Definitions 07/03/2015
201527021 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/03/2015
201527020 7701.00-00 Definitions 07/03/2015
201527020 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/03/2015