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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201714006 9100.04-00 Section 168; MACRS 04/07/2017
201714005 168.00-00 Modified Accelerated Cost Recovery System 04/07/2017
201714005 7701.00-00 Definitions 04/07/2017
201714005 9100.00-00 Extension of Time for Making Certain Elections 04/07/2017
201714005 9100.04-00 Section 168; MACRS 04/07/2017
201714004 168.00-00 Modified Accelerated Cost Recovery System 04/07/2017
201714004 7701.00-00 Definitions 04/07/2017
201714004 9100.00-00 Extension of Time for Making Certain Elections 04/07/2017
201714004 9100.04-00 Section 168; MACRS 04/07/2017
201714003 4941.04-00 Definition of Self-Dealing 04/07/2017
201714003 4945.05-00 Other Definitions 04/07/2017
201714003 4947.02-00 Split-Interest Trusts 04/07/2017
201714003 507.00-00 Termination of Private Foundation Status 04/07/2017
201714003 642.03-00 Charitable Deduction 04/07/2017
201714002 4941.04-00 Definition of Self-Dealing 04/07/2017
201714002 4945.05-00 Other Definitions 04/07/2017
201714002 4947.02-00 Split-Interest Trusts 04/07/2017
201714002 507.00-00 Termination of Private Foundation Status 04/07/2017
201714002 642.03-00 Charitable Deduction 04/07/2017
201714001 115.00-00 Income of States, Municipalities, etc. 04/07/2017
201714000 6110.00-00 Index for Public Inspection of Written Determination 04/07/2017
201713013 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 03/31/2017
201713012 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 03/31/2017
201713011 4945.04-04 Grants to Individuals 03/31/2017
201713010 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 03/31/2017