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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200037030 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/15/2000
200037029 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/15/2000
200037028 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/15/2000
200037027 907.02-00 Definition of Foreign Oil and Gas Extraction Income 09/15/2000
200037027 863.02-00 Partly From Sources Within and Partly From Sources Without U.S. 09/15/2000
200037026 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/15/2000
200037025 1362.01-03 Late Elections 09/15/2000
200037024 1362.01-03 Late Elections 09/15/2000
200037023 1362.04-00 Inadvertent Terminations 09/15/2000
200037022 1362.01-03 Late Elections 09/15/2000
200037021 1362.01-02 Election After Termination 09/15/2000
200037020 468A.00-00 Special Rules for Decommissioning Cost 09/15/2000
200037020 1012.06-00 Liabilities Assumed as Purchase Price 09/15/2000
200037020 1060.00-00 Special Allocation Rules for Certain Asset Acquisitions 09/15/2000
200037019 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 09/15/2000
200037019 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 09/15/2000
200037018 148.09-00 Penalty in Lieu of Rebate 09/15/2000
200037017 2511.00-00 Transfers in General (Gift v. Not a Gift) 09/15/2000
200037017 2601.00-00 Tax On Generation Skipping Transfers 09/15/2000
200037017 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/15/2000
200037017 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 09/15/2000
200037016 2511.00-00 Transfers in General (Gift v. Not a Gift) 09/15/2000
200037016 2601.00-00 Tax On Generation Skipping Transfers 09/15/2000
200037016 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/15/2000
200037016 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 09/15/2000

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