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
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
201336014 9100.04-00 Section 168; MACRS 09/06/2013
201303001 9100.04-00 Section 168; MACRS 01/18/2013
200732005 9100.04-00 Section 168; MACRS 08/10/2007
201505033 9100.04-00 Section 168; MACRS 01/30/2015
201508007 9100.04-00 Section 168; MACRS 02/20/2015
201507014 9100.04-00 Section 168; MACRS 02/13/2015
201505002 9100.04-00 Section 168; MACRS 01/30/2015
201550029 9100.04-00 Section 168; MACRS 12/11/2015
201310014 9100.04-00 Section 168; MACRS 03/08/2013
201510033 9100.04-00 Section 168; MACRS 03/06/2015
201552004 9100.04-00 Section 168; MACRS 12/24/2015
201609002 9100.04-00 Section 168; MACRS 02/26/2016
201447018 9100.04-00 Section 168; MACRS 11/21/2014
201548007 9100.04-00 Section 168; MACRS 11/27/2015
201544014 9100.04-00 Section 168; MACRS 10/30/2015
201537017 9100.04-00 Section 168; MACRS 09/11/2015
201248004 9100.04-00 Section 168; MACRS 11/30/2012
201516021 9100.04-00 Section 168; MACRS 04/17/2015
201435001 9100.04-00 Section 168; MACRS 08/29/2014
201649001 9100.04-00 Section 168; MACRS 12/02/2016
201314033 9100.04-00 Section 168; MACRS 04/05/2013
201316007 9100.04-00 Section 168; MACRS 04/19/2013