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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202007003 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 02/14/2020
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202050011 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/11/2020
202201004 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 01/07/2022
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202607004 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 02/13/2026
202607019 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 02/13/2026
202607020 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 02/13/2026
202610008 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 03/06/2026
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200321007 9100.17-00 Section 911; Citizens or Residents of the United States Living Abroad 05/23/2003
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201433009 9100.17-00 Section 911; Citizens or Residents of the United States Living Abroad 08/15/2014
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201420015 9100.17-00 Section 911; Citizens or Residents of the United States Living Abroad 05/16/2014
201539018 9100.17-00 Section 911; Citizens or Residents of the United States Living Abroad 09/25/2015
199925035 9100.18-00 Section 927; FSC Election 06/25/1999
200221040 9100.18-00 Section 927; FSC Election 05/24/2002
200040021 9100.18-00 Section 927; FSC Election 10/06/2000
200333010 9100.18-00 Section 927; FSC Election 08/15/2003
200110027 9100.18-00 Section 927; FSC Election 03/09/2001
200010042 9100.18-00 Section 927; FSC Election 03/10/2000