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
201834004 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 08/24/2018
201839004 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/28/2018
201840003 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 10/05/2018
201840005 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 10/05/2018
201841003 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 10/12/2018
201846003 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 11/16/2018
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
201945023 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 11/08/2019
201947014 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 11/22/2019
201949010 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/06/2019
201949018 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/06/2019
201904010 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 01/25/2019
201904011 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 01/25/2019
201904012 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 01/25/2019
201904013 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 01/25/2019
201909004 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 03/01/2019
201918011 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/03/2019
201919007 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/10/2019
201919009 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/10/2019
201919010 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/10/2019
201920010 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/17/2019
201924008 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 06/14/2019
201924012 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 06/14/2019