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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Number UILC Subject Release Date
201410020 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 03/07/2014
201631009 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 07/29/2016
200936015 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/04/2009
200110023 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 03/09/2001
201649005 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/02/2016
201543002 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 10/23/2015
201443011 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 10/24/2014
201505003 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 01/30/2015
201630013 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 07/22/2016
201436045 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/05/2014
201410014 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 03/07/2014
201519023 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/08/2015
201341002 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 10/11/2013
201532014 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 08/07/2015
201622010 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/27/2016
201544009 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 10/30/2015
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