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
200905004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/30/2009
201048012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/03/2010
200932043 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/07/2009
200647007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/24/2006
200646007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/17/2006
200202017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/11/2002
200307066 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/14/2003
202145001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/12/2021
202145002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/12/2021
202145003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/12/2021
202145004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/12/2021
202145005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/12/2021
202145006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/12/2021
202145007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/12/2021
202145008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/12/2021
202145009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/12/2021
202145010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/12/2021
202145011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/12/2021
202145012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/12/2021
202145013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/12/2021
202145016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/12/2021
202145023 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/12/2021
200247005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/22/2002
200903008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200624006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/16/2006

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