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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Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
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
200308014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/21/2003
200308014 7701.00-00 Definitions 02/21/2003
200308013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/21/2003
200308013 7701.00-00 Definitions 02/21/2003
200308012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/21/2003
200308012 7701.00-00 Definitions 02/21/2003
200308011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/21/2003