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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編號 UILC 主題 發布日期
200207019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/15/2002
200636078 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/08/2006
201014005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/09/2010
202006009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/07/2020
200518067 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/06/2005
200948031 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/27/2009
201012024 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/26/2010
202007006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/14/2020
202007007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/14/2020
202007008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/14/2020
201108007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/25/2011
202005015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/31/2020
202005005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/31/2020
202005006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/31/2020
202005007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/31/2020
202005008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/31/2020
202005009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/31/2020
201146004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/18/2011
200936001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/04/2009
200236015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/06/2002
201922004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/31/2019
201922005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/31/2019
201922006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/31/2019
201922007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/31/2019
201922008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/31/2019

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