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
200140048 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/05/2001
200909023 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/27/2009
201501009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/02/2015
201443012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/24/2014
201408013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/21/2014
201350003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/13/2013
201607012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/12/2016
201308012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/22/2013
201539014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2015
201527034 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/03/2015
201446016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/14/2014
201539013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2015
201312005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/22/2013
201444026 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/31/2014
201236020 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/07/2012
201545009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/06/2015
201452005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/26/2014
201603022 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/15/2016
201442008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/17/2014
201549021 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/04/2015
201651001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/16/2016
201246026 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/16/2012
201622004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/27/2016
201549008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/04/2015
201419002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/09/2014

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