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
202549007 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/05/2025
202550002 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/12/2025
202550003 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/12/2025
202550019 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/12/2025
202550020 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/12/2025
202550021 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/12/2025
202550022 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/12/2025
202252003 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/30/2022
202252004 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/30/2022
202252005 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/30/2022
202250002 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/16/2022
202252002 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/30/2022
202308002 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 02/24/2023
202352014 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/29/2023
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
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