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
200928019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/10/2009
200903023 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
201032004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/13/2010
201135026 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/02/2011
201029008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/23/2010
201014029 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/09/2010
201113013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/01/2011
201936006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/06/2019
200518051 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/06/2005
200921005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/22/2009
201937015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/13/2019
200834005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/22/2008
201937001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/13/2019
201937007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/13/2019
201937008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/13/2019
201937012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/13/2019
200636014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/08/2006
200926016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/26/2009
201025029 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/25/2010
201124015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/17/2011
200948015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/27/2009
200811015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/14/2008
201952007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/27/2019
201952008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/27/2019
202002002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/10/2020

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