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
202023002 9100.04-00 Section 168; MACRS 06/05/2020
202021005 9100.04-00 Section 168; MACRS 05/22/2020
202322002 9100.04-00 Section 168; MACRS 06/02/2023
202323001 9100.04-00 Section 168; MACRS 06/09/2023
202328007 9100.04-00 Section 168; MACRS 07/14/2023
202328008 9100.04-00 Section 168; MACRS 07/14/2023
202328009 9100.04-00 Section 168; MACRS 07/14/2023
202328010 9100.04-00 Section 168; MACRS 07/14/2023
202328011 9100.04-00 Section 168; MACRS 07/14/2023
202328012 9100.04-00 Section 168; MACRS 07/14/2023
202328013 9100.04-00 Section 168; MACRS 07/14/2023
202328014 9100.04-00 Section 168; MACRS 07/14/2023
202328015 9100.04-00 Section 168; MACRS 07/14/2023
202328016 9100.04-00 Section 168; MACRS 07/14/2023
202328017 9100.04-00 Section 168; MACRS 07/14/2023
202329007 9100.04-00 Section 168; MACRS 07/21/2023
202337005 9100.04-00 Section 168; MACRS 09/15/2023
202330008 9100.04-00 Section 168; MACRS 07/28/2023
202410010 9100.04-00 Section 168; MACRS 03/08/2024
202419015 9100.04-00 Section 168; MACRS 05/10/2024
202317007 9100.04-00 Section 168; MACRS 04/28/2023
201944001 9100.04-00 Section 168; MACRS 11/01/2019
202132004 9100.04-00 Section 168; MACRS 08/13/2021
202143003 9100.04-00 Section 168; MACRS 10/29/2021
202119005 9100.04-00 Section 168; MACRS 05/14/2021