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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202601010 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 01/02/2026
202552002 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/26/2025
202552004 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/26/2025
202547008 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 11/21/2025
202547009 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 11/21/2025
202550002 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/12/2025
202550003 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/12/2025
202550019 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/12/2025
202550020 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/12/2025
202550021 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/12/2025
202550022 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/12/2025
202551002 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/19/2025
202551008 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/19/2025
202551025 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/19/2025
202551028 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/19/2025
200336011 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/05/2003
200442028 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 10/15/2004
200328014 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 07/11/2003
200723009 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 06/08/2007
200439022 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/24/2004
201201007 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 01/06/2012
200439019 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/24/2004
201115002 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 04/15/2011
201141001 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 10/14/2011
201122011 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 06/03/2011