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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Номер UILC Тема Дата публикации
200651020 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/22/2006
201213024 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 03/30/2012
200933001 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 08/14/2009
200614020 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 04/07/2006
200119018 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/11/2001
200903068 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 01/16/2009
200908018 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 02/20/2009
200548002 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/02/2005
200336009 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/05/2003
200649019 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/08/2006
200837001 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/12/2008
200835007 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 08/29/2008
200120023 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/18/2001
200537008 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/16/2005
200921013 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/22/2009
200449023 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/03/2004
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
200439020 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/24/2004
200440014 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 10/01/2004
200229028 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 07/19/2002
201012032 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 03/26/2010
200537016 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/16/2005
200348016 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 11/28/2003
200637008 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/15/2006