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
201630014 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 07/22/2016
201603018 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 01/15/2016
201426012 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 06/27/2014
201410021 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 03/07/2014
201631006 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 07/29/2016
201638009 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/16/2016
201705008 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 02/03/2017
201624016 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 06/10/2016
201620002 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/13/2016
201510024 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 03/06/2015
201506002 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 02/06/2015
201410026 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 03/07/2014
201532001 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 08/07/2015
201311016 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 03/15/2013
201649003 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/02/2016
201631008 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 07/29/2016
201438008 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/19/2014
201240008 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 10/05/2012
201645008 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 11/04/2016
201410019 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 03/07/2014
201506001 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 02/06/2015
200450011 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/10/2004
201141002 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 10/14/2011
200336006 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/05/2003
199939015 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 10/01/1999