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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202214012 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 04/08/2022
202215001 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 04/15/2022
202215008 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 04/15/2022
202218008 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/06/2022
202218009 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/06/2022
202218010 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/06/2022
202218011 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/06/2022
202218012 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/06/2022
202218013 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/06/2022
202218014 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/06/2022
202218015 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/06/2022
202218016 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/06/2022
202218017 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/06/2022
202218018 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/06/2022
202218019 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/06/2022
202218020 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/06/2022
202218021 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/06/2022
202218024 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/06/2022
202219004 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/13/2022
202219010 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/13/2022
202220004 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/20/2022
202222002 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 06/03/2022
202352014 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/29/2023
202549007 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/05/2025
202548018 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 11/28/2025