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.

  1. Enter a term in the Find box.
  2. Click the Search button.
Помощь по поиску
Номер UILC Тема Дата публикации
200738009 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/21/2007
200336008 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/05/2003
200614022 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 04/07/2006
200145016 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 11/09/2001
200037028 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/15/2000
200019029 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/12/2000
201523007 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 06/05/2015
200721005 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/25/2007
200606004 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 02/10/2006
201525008 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 06/19/2015
201709005 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 03/03/2017
201648005 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 11/25/2016
201448002 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 11/28/2014
200901016 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 01/02/2009
201629002 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 07/15/2016
200808022 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 02/22/2008
200532018 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 08/12/2005
200615015 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 04/14/2006
200820001 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/16/2008
200123049 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 06/08/2001
201620003 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/13/2016
201314013 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 04/05/2013
201222012 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 06/01/2012
200145024 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 11/09/2001
200336013 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/05/2003