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.

  1. Enter a term in the Find box.
  2. Click the Search button.
Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
201929019 743.02-00 Adjustments to Basis 07/19/2019
201929019 752.04-00 Sale or Exchange of an Interest 07/19/2019
201929019 761.05-00 Distributions of Partnership Interests Treated as Exchanges 07/19/2019
201929018 9100.22-00 Other 07/19/2019
201929017 2010.04-00 Portability Election under Section 2010(c)(5)(A) 07/19/2019
201929017 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 07/19/2019
201929016 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 07/19/2019
201929016 754.02-00 Timeliness of Election 07/19/2019
201929016 9100.00-00 Extension of Time for Making Certain Elections 07/19/2019
201929016 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 07/19/2019
201929015 856.00-00 Definition of Real Estate Investment Trust 07/19/2019
201929014 856.00-00 Definition of Real Estate Investment Trust 07/19/2019
201929013 2010.04-00 Portability Election under Section 2010(c)(5)(A) 07/19/2019
201929013 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 07/19/2019
201929012 168.00-00 Modified Accelerated Cost Recovery System 07/19/2019
201929011 2632.00-00 Special Rules for Allocation of GST Exemption 07/19/2019
201929011 2642.00-00 Inclusion Ratio 07/19/2019
201929011 9100.00-00 Extension of Time for Making Certain Elections 07/19/2019
201929010 2632.00-00 Special Rules for Allocation of GST Exemption 07/19/2019
201929010 2642.00-00 Inclusion Ratio 07/19/2019
201929010 9100.00-00 Extension of Time for Making Certain Elections 07/19/2019
201929009 9100.00-00 Extension of Time for Making Certain Elections 07/19/2019
201929009 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 07/19/2019
201929008 9100.04-00 Section 168; MACRS 07/19/2019
201929007 1361.00-00 Definitions 07/19/2019

Official Adobe Website