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.

  1. Enter a term in the Find box.
  2. Click the Search button.
寻求帮助
编号 UILC 主题 发布日期
200933015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/14/2009
200933014 7701.00-00 Definitions 08/14/2009
200933014 9100.00-00 Extension of Time for Making Certain Elections 08/14/2009
200933014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/14/2009
200933013 7701.00-00 Definitions 08/14/2009
200933013 9100.00-00 Extension of Time for Making Certain Elections 08/14/2009
200933013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/14/2009
200933012 7701.00-00 Definitions 08/14/2009
200933012 9100.00-00 Extension of Time for Making Certain Elections 08/14/2009
200933012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/14/2009
200933011 7701.00-00 Definitions 08/14/2009
200933011 9100.00-00 Extension of Time for Making Certain Elections 08/14/2009
200933011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/14/2009
200933010 7701.00-00 Definitions 08/14/2009
200933010 9100.00-00 Extension of Time for Making Certain Elections 08/14/2009
200933010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/14/2009
200933009 7701.00-00 Definitions 08/14/2009
200933009 9100.00-00 Extension of Time for Making Certain Elections 08/14/2009
200933009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/14/2009
200933008 7701.00-00 Definitions 08/14/2009
200933008 9100.00-00 Extension of Time for Making Certain Elections 08/14/2009
200933008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/14/2009
200933007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/14/2009
200933007 7701.00-00 Definitions 08/14/2009
200933006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/14/2009