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
202039005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2020
202046003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/13/2020
202046005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/13/2020
200722016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/01/2007
200535014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/02/2005
201013014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/02/2010
200117010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/27/2001
200636003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/08/2006
200530019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/29/2005
201206013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/10/2012
200647018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/24/2006
200022046 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/02/2000
200443026 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/22/2004
200449004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/03/2004
201150016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/16/2011
201014018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/09/2010
201138005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/23/2011
200733018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/17/2007
200530022 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/29/2005
200636006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/08/2006
200920035 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/15/2009
201947015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/22/2019
200202007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/11/2002
200925016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/19/2009
200636046 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/08/2006

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