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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編號 UILC 主題 發布日期
201108006 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 02/25/2011
200440013 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 10/01/2004
201104025 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 01/28/2011
200901015 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 01/02/2009
201012031 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 03/26/2010
200941007 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 10/09/2009
200827031 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 07/04/2008
201129024 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 07/22/2011
200534020 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 08/26/2005
200917018 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 04/24/2009
200022040 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 06/02/2000
200614021 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 04/07/2006
200307063 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 02/14/2003
200439023 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/24/2004
200449010 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/03/2004
200626003 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 06/30/2006
200903069 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 01/16/2009
200616001 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 04/21/2006
200936016 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/04/2009
200827020 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 07/04/2008
200336010 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/05/2003
200738009 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/21/2007
201151014 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/23/2011
201129030 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 07/22/2011
201017034 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 04/30/2010