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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编号 UILC 主题 发布日期
201150011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/16/2011
201150010 7701.00-00 Definitions 12/16/2011
201150010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/16/2011
201150009 7701.00-00 Definitions 12/16/2011
201150009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/16/2011
201150008 7701.00-00 Definitions 12/16/2011
201150008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/16/2011
201150007 7701.00-00 Definitions 12/16/2011
201150007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/16/2011
201150006 7701.00-00 Definitions 12/16/2011
201150006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/16/2011
201150005 7701.00-00 Definitions 12/16/2011
201150005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/16/2011
201150004 7701.00-00 Definitions 12/16/2011
201150004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/16/2011
201150003 7701.00-00 Definitions 12/16/2011
201150003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/16/2011
201150002 7701.00-00 Definitions 12/16/2011
201150002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/16/2011
201150001 7701.00-00 Definitions 12/16/2011
201150001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/16/2011
201149054 431.00-00 Minimum Funding Standards for Multiemployer Plans 12/09/2011
201149053 431.00-00 Minimum Funding Standards for Multiemployer Plans 12/09/2011
201149052 431.00-00 Minimum Funding Standards for Multiemployer Plans 12/09/2011
201149051 431.00-00 Minimum Funding Standards for Multiemployer Plans 12/09/2011

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