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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200105026 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 02/02/2001
200105025 704.01-04 Section 704(c) Considerations 02/02/2001
200105025 721.00-00 Nonrecognition of Gain or Loss on Contributions 02/02/2001
200105025 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 02/02/2001
200105024 704.01-04 Section 704(c) Considerations 02/02/2001
200105024 721.00-00 Nonrecognition of Gain or Loss on Contributions 02/02/2001
200105024 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 02/02/2001
200105023 704.01-04 Section 704(c) Considerations 02/02/2001
200105023 721.00-00 Nonrecognition of Gain or Loss on Contributions 02/02/2001
200105023 704.00-00 Partner's Distributive Share 02/02/2001
200105022 704.01-04 Section 704(c) Considerations 02/02/2001
200105022 721.00-00 Nonrecognition of Gain or Loss on Contributions 02/02/2001
200105022 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 02/02/2001
200105021 704.01-04 Section 704(c) Considerations 02/02/2001
200105021 721.00-00 Nonrecognition of Gain or Loss on Contributions 02/02/2001
200105021 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 02/02/2001
200105020 704.01-04 Section 704(c) Considerations 02/02/2001
200105020 721.00-00 Nonrecognition of Gain or Loss on Contributions 02/02/2001
200105020 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 02/02/2001
200105019 704.01-04 Section 704(c) Considerations 02/02/2001
200105019 721.00-00 Nonrecognition of Gain or Loss on Contributions 02/02/2001
200105019 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 02/02/2001
200105018 704.01-04 Section 704(c) Considerations 02/02/2001
200105018 721.00-00 Nonrecognition of Gain or Loss on Contributions 02/02/2001
200105018 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 02/02/2001

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