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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Número UILC Asunto Fecha de publicación
200308027 7701.00-00 Definitions 02/21/2003
200308026 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/21/2003
200308026 7701.00-00 Definitions 02/21/2003
200308025 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/21/2003
200308025 7701.00-00 Definitions 02/21/2003
200308024 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/21/2003
200308024 7701.00-00 Definitions 02/21/2003
200308023 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/21/2003
200308023 7701.00-00 Definitions 02/21/2003
200308022 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/21/2003
200308022 7701.00-00 Definitions 02/21/2003
200308021 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/21/2003
200308021 7701.00-00 Definitions 02/21/2003
200308020 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/21/2003
200308020 7701.00-00 Definitions 02/21/2003
200308019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/21/2003
200308019 7701.00-00 Definitions 02/21/2003
200308018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/21/2003
200308018 7701.00-00 Definitions 02/21/2003
200308017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/21/2003
200308017 7701.00-00 Definitions 02/21/2003
200308016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/21/2003
200308016 7701.00-00 Definitions 02/21/2003
200308015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/21/2003
200308015 7701.00-00 Definitions 02/21/2003