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
201949018 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/06/2019
202135007 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/03/2021
202138006 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/24/2021
202143006 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 10/29/2021
202143007 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 10/29/2021
202144016 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 11/05/2021
202144017 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 11/05/2021
202144018 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 11/05/2021
202144019 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 11/05/2021
202144020 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 11/05/2021
202144021 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 11/05/2021
202144022 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 11/05/2021
202144023 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 11/05/2021
202144024 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 11/05/2021
202243001 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 10/28/2022
202244002 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 11/04/2022
202120009 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/21/2021
202129003 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 07/23/2021
202129004 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 07/23/2021
202130006 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 07/30/2021
202130007 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 07/30/2021
202130008 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 07/30/2021
202130009 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 07/30/2021
202216007 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 04/22/2022
202211003 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 03/18/2022