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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200145024 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 11/09/2001
200145023 1362.01-03 Late Elections 11/09/2001
200145022 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 11/09/2001
200145021 877.01-00 Principal Purpose--the Avoidance of Tax 11/09/2001
200145020 1362.04-00 Inadvertent Terminations 11/09/2001
200145019 1362.02-03 Passive Investment Income 11/09/2001
200145019 1362.04-00 Inadvertent Terminations 11/09/2001
200145018 1362.01-03 Late Elections 11/09/2001
200145017 1362.01-03 Late Elections 11/09/2001
200145016 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 11/09/2001
200145015 1362.01-03 Late Elections 11/09/2001
200145014 1362.01-03 Late Elections 11/09/2001
200145013 61.15-00 Interest 11/09/2001
200145013 1272.06-02 Pools 11/09/2001
200145012 142.04-02 40/60 Test 11/09/2001
200145011 174.00-00 Research and Experimental Expenditures (Deductible v. Not Deductible) 11/09/2001
200145010 446.21-03 Termination Payments 11/09/2001
200145009 368.00-00 Definitions Relating to Corporate Reorganizations 11/09/2001
200145009 108.00-00 Income From Discharge of Indebtedness 11/09/2001
200145008 1504.00-00 Definitions 11/09/2001
200145007 142.04-02 40/60 Test 11/09/2001
200145006 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 11/09/2001
200145005 385.01-00 Debt v. Equity 11/09/2001
200145004 111.01-00 Did Not Reduce Income Tax 11/09/2001
200145003 263.08-00 Leases 11/09/2001

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