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
202441002 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 10/11/2024
202441003 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 10/11/2024
202444002 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 11/01/2024
202341007 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 10/13/2023
202344009 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 11/03/2023
202347008 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 11/24/2023
202348001 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/01/2023
202108009 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 02/26/2021
202113003 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 04/02/2021
202114003 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 04/09/2021
202015014 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 04/10/2020
202016015 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 04/17/2020
202020020 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/15/2020
202322012 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 06/02/2023
202322001 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 06/02/2023
202326001 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 06/30/2023
202326009 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 06/30/2023
202328003 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 07/14/2023
202334015 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 08/25/2023
202336015 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/08/2023
202409003 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 03/01/2024
202408004 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 02/23/2024
202409005 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 03/01/2024
202410001 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 03/08/2024
202410012 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 03/08/2024