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
201031028 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/06/2010
200636076 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/08/2006
200947020 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/20/2009
201442002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/17/2014
200948029 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/27/2009
200952024 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/25/2009
201330013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/26/2013
201443007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/24/2014
200804007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/25/2008
201652011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/23/2016
201150001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/16/2011
201552022 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/24/2015
201434006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/22/2014
200934030 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/21/2009
200131016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/03/2001
200907022 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/13/2009
200615008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/14/2006
201002028 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/15/2010
200918005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/01/2009
200703005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/19/2007
200952023 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/25/2009
200125032 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/22/2001
200843019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/24/2008
200835023 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/29/2008
200933007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/14/2009

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