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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Number UILC Subject Release Date
201950001 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 12/13/2019
201950001 9100.00-00 Extension of Time for Making Certain Elections 12/13/2019
201950001 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/13/2019
201950000 6110.00-00 Index for Public Inspection of Written Determination 12/13/2019
201949020 4945.04-04 Grants to Individuals 12/06/2019
201949019 132.10-00 Transit Passes / Van Pools 12/06/2019
201949018 9100.00-00 Extension of Time for Making Certain Elections 12/06/2019
201949018 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/06/2019
201949017 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 12/06/2019
201949017 382.12-00 Operating Rules 12/06/2019
201949017 382.12-13 Election Out 12/06/2019
201949017 9100.00-00 Extension of Time for Making Certain Elections 12/06/2019
201949017 9100.22-00 Other 12/06/2019
201949016 1361.03-03 Electing Small Business Trusts 12/06/2019
201949016 1362.02-02 Ceases to be Small Business Corporation 12/06/2019
201949015 1361.03-03 Electing Small Business Trusts 12/06/2019
201949015 1362.02-02 Ceases to be Small Business Corporation 12/06/2019
201949014 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 12/06/2019
201949014 355.01-00 Spin-Off 12/06/2019
201949014 361.00-00 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 12/06/2019
201949014 361.02-00 Distributions 12/06/2019
201949014 368.00-00 Definitions Relating to Corporate Reorganizations 12/06/2019
201949014 368.04-00 Assets for Control of Transferee (Type "D") 12/06/2019
201949013 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 12/06/2019
201949013 355.01-01 Split-Off 12/06/2019
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