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
201729015 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 07/21/2017
201808013 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 02/23/2018
201812004 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 03/23/2018
201815002 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 04/13/2018
201816006 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 04/20/2018
201817018 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 04/27/2018
201818003 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/04/2018
201818007 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/04/2018
201744003 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 11/03/2017
201738007 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/22/2017
201819005 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/11/2018
201819010 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/11/2018
201823001 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 06/08/2018
201826005 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 06/29/2018
201826007 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 06/29/2018
201826008 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 06/29/2018
201830010 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 07/27/2018
201833007 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 08/17/2018
201736004 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/08/2017
201736007 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/08/2017
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