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
200524018 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 06/17/2005
200631010 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 08/04/2006
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
200128052 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 07/13/2001
200509017 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 03/04/2005
200832014 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 08/08/2008
200838019 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/19/2008
200336011 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/05/2003
200442028 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 10/15/2004
200328014 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 07/11/2003
200723009 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 06/08/2007
200439022 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/24/2004
201201007 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 01/06/2012
201115002 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 04/15/2011
201151011 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/23/2011
200731018 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 08/03/2007
200649010 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/08/2006
200120032 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/18/2001
200037029 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/15/2000
200145022 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 11/09/2001
200125065 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 06/22/2001
200815008 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 04/11/2008