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.

  1. Enter a term in the Find box.
  2. Click the Search button.
도움말 찾기
숫자 UILC 주제 출시일
202607020 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 02/13/2026
202601010 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 01/02/2026
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
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
202548018 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 11/28/2025
202610008 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 03/06/2026
202610009 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 03/06/2026
202610015 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 03/06/2026
200321007 9100.17-00 Section 911; Citizens or Residents of the United States Living Abroad 05/23/2003
200116027 9100.17-00 Section 911; Citizens or Residents of the United States Living Abroad 04/20/2001
201433009 9100.17-00 Section 911; Citizens or Residents of the United States Living Abroad 08/15/2014
201507016 9100.17-00 Section 911; Citizens or Residents of the United States Living Abroad 02/13/2015
201650006 9100.17-00 Section 911; Citizens or Residents of the United States Living Abroad 12/09/2016
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
199943019 9100.18-00 Section 927; FSC Election 10/29/1999
200152041 9100.18-00 Section 927; FSC Election 12/28/2001
200040021 9100.18-00 Section 927; FSC Election 10/06/2000
200333010 9100.18-00 Section 927; FSC Election 08/15/2003
199947023 9100.18-00 Section 927; FSC Election 11/26/1999
200040029 9100.18-00 Section 927; FSC Election 10/06/2000