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
200025017 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 06/23/2000
200025016 704.01-04 Section 704(c) Considerations 06/23/2000
200025016 721.00-00 Nonrecognition of Gain or Loss on Contributions 06/23/2000
200025016 851.02-00 Gross Income Requirement 06/23/2000
200025016 851.03-00 Diversification Requirement 06/23/2000
200025016 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 06/23/2000
200025015 704.01-04 Section 704(c) Considerations 06/23/2000
200025015 721.00-00 Nonrecognition of Gain or Loss on Contributions 06/23/2000
200025015 851.02-00 Gross Income Requirement 06/23/2000
200025015 851.03-00 Diversification Requirement 06/23/2000
200025015 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 06/23/2000
200025014 704.01-04 Section 704(c) Considerations 06/23/2000
200025014 721.00-00 Nonrecognition of Gain or Loss on Contributions 06/23/2000
200025014 851.02-00 Gross Income Requirement 06/23/2000
200025014 851.03-00 Diversification Requirement 06/23/2000
200025014 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 06/23/2000
200025013 704.01-04 Section 704(c) Considerations 06/23/2000
200025013 721.00-00 Nonrecognition of Gain or Loss on Contributions 06/23/2000
200025013 851.02-00 Gross Income Requirement 06/23/2000
200025013 851.03-00 Diversification Requirement 06/23/2000
200025013 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 06/23/2000
200025012 704.01-04 Section 704(c) Considerations 06/23/2000
200025012 721.00-00 Nonrecognition of Gain or Loss on Contributions 06/23/2000
200025012 851.02-00 Gross Income Requirement 06/23/2000
200025012 851.03-00 Diversification Requirement 06/23/2000
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