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
200948028 7701.00-00 Definitions 11/27/2009
200948028 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/27/2009
200948027 7701.00-00 Definitions 11/27/2009
200948027 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/27/2009
200948026 7701.00-00 Definitions 11/27/2009
200948026 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/27/2009
200948025 7701.00-00 Definitions 11/27/2009
200948025 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/27/2009
200948024 7701.00-00 Definitions 11/27/2009
200948024 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/27/2009
200948023 7701.00-00 Definitions 11/27/2009
200948023 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/27/2009
200948022 7701.00-00 Definitions 11/27/2009
200948022 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/27/2009
200948021 7701.00-00 Definitions 11/27/2009
200948021 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/27/2009
200948020 7701.00-00 Definitions 11/27/2009
200948020 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/27/2009
200948019 7701.00-00 Definitions 11/27/2009
200948019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/27/2009
200948018 7701.00-00 Definitions 11/27/2009
200948018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/27/2009
200948017 7701.00-00 Definitions 11/27/2009
200948017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/27/2009
200948016 7701.00-00 Definitions 11/27/2009

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