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
201344006 9100.04-00 Section 168; MACRS 11/01/2013
201541001 9100.04-00 Section 168; MACRS 10/09/2015
201537005 9100.04-00 Section 168; MACRS 09/11/2015
201510031 9100.04-00 Section 168; MACRS 03/06/2015
201714004 9100.04-00 Section 168; MACRS 04/07/2017
201303007 9100.04-00 Section 168; MACRS 01/18/2013
201422008 9100.04-00 Section 168; MACRS 05/30/2014
201434017 9100.04-00 Section 168; MACRS 08/22/2014
201505030 9100.04-00 Section 168; MACRS 01/30/2015
201714006 9100.04-00 Section 168; MACRS 04/07/2017
201606005 9100.04-00 Section 168; MACRS 02/05/2016
201510035 9100.04-00 Section 168; MACRS 03/06/2015
201713005 9100.04-00 Section 168; MACRS 03/31/2017
201709007 9100.04-00 Section 168; MACRS 03/03/2017
201236010 9100.04-00 Section 168; MACRS 09/07/2012
201528030 9100.04-00 Section 168; MACRS 07/10/2015
201510027 9100.04-00 Section 168; MACRS 03/06/2015
201510034 9100.04-00 Section 168; MACRS 03/06/2015
201507015 9100.04-00 Section 168; MACRS 02/13/2015
202547001 9100.04-00 Section 168; MACRS 11/21/2025
201320015 9100.04-00 Section 168; MACRS 05/17/2013
201448003 9100.04-00 Section 168; MACRS 11/28/2014
201013015 9100.04-00 Section 168; MACRS 04/02/2010
200532003 9100.04-00 Section 168; MACRS 08/12/2005
201713004 9100.04-00 Section 168; MACRS 03/31/2017