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
200425031 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/18/2004
200920023 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/15/2009
200822016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/30/2008
200934017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/21/2009
200448014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/26/2004
201104026 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/28/2011
201023034 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/11/2010
200752007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/28/2007
200811015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/14/2008
201104018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/28/2011
200710010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/09/2007
200501008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/07/2005
202002002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/10/2020
202002003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/10/2020
200142015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/19/2001
200425023 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/18/2004
200636038 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/08/2006
200813013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/28/2008
202015001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/10/2020
202017019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/24/2020
202016007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/17/2020
202016008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/17/2020
200903003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200301007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/03/2003
200715003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/13/2007

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