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
200541015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/14/2005
200910011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/06/2009
200905006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/30/2009
200940011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/02/2009
200316025 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/18/2003
200603005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/20/2006
200308013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/21/2003
200933005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/14/2009
200805013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/01/2008
200712023 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/23/2007
200937011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/11/2009
200616010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/21/2006
201037009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/17/2010
200206019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/08/2002
200906024 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/06/2009
200817019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/25/2008
201007024 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/19/2010
200742017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/19/2007
200626004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/30/2006
200919018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/08/2009
200541012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/14/2005
200222010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/31/2002
200803010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/18/2008
200308010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/21/2003
200937019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/11/2009

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