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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201122015 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 06/03/2011
199923035 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 06/11/1999
201135021 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/02/2011
200418039 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 04/30/2004
200016014 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 04/21/2000
200530018 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 07/29/2005
200425035 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 06/18/2004
200518031 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/06/2005
201119020 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/13/2011
200531016 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 08/05/2005
200022040 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 06/02/2000
200614021 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 04/07/2006
200307063 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 02/14/2003
200439023 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/24/2004
200449010 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/03/2004
200626003 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 06/30/2006
200903069 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 01/16/2009
200616001 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 04/21/2006
200037030 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/15/2000
200037026 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/15/2000
200729024 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 07/20/2007
200318059 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/02/2003
200936016 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/04/2009
200827020 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 07/04/2008
200336010 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/05/2003