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
201149006 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/09/2011
201122015 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 06/03/2011
200649001 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/08/2006
200418039 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 04/30/2004
200016014 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 04/21/2000
200530018 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 07/29/2005
200425035 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 06/18/2004
200518031 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/06/2005
201119020 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/13/2011
200531016 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 08/05/2005
200037030 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/15/2000
200037026 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/15/2000
200729024 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 07/20/2007
200318059 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/02/2003
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
201002026 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 01/15/2010
200546002 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 11/18/2005
201149009 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/09/2011
200932037 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 08/07/2009
201047013 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 11/26/2010
201532020 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 08/07/2015
201337010 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/13/2013