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
201717002 9100.04-00 Section 168; MACRS 04/28/2017
201320013 9100.04-00 Section 168; MACRS 05/17/2013
201536003 9100.04-00 Section 168; MACRS 09/04/2015
201316006 9100.04-00 Section 168; MACRS 04/19/2013
201132006 9100.04-00 Section 168; MACRS 08/12/2011
201901004 9100.04-00 Section 168; MACRS 02/01/2019
201952005 9100.04-00 Section 168; MACRS 12/27/2019
201952006 9100.04-00 Section 168; MACRS 12/27/2019
202001009 9100.04-00 Section 168; MACRS 01/03/2020
202001010 9100.04-00 Section 168; MACRS 01/03/2020
201929008 9100.04-00 Section 168; MACRS 07/19/2019
201937013 9100.04-00 Section 168; MACRS 09/13/2019
201928008 9100.04-00 Section 168; MACRS 07/12/2019
201935008 9100.04-00 Section 168; MACRS 08/30/2019
201838001 9100.04-00 Section 168; MACRS 09/21/2018
202023002 9100.04-00 Section 168; MACRS 06/05/2020
202021005 9100.04-00 Section 168; MACRS 05/22/2020
201944001 9100.04-00 Section 168; MACRS 11/01/2019
201904007 9100.04-00 Section 168; MACRS 01/25/2019
201905001 9100.04-00 Section 168; MACRS 02/01/2019
201906001 9100.04-00 Section 168; MACRS 02/08/2019
202038003 9100.04-00 Section 168; MACRS 09/18/2020
201920006 9100.04-00 Section 168; MACRS 05/17/2019
201921009 9100.04-00 Section 168; MACRS 05/24/2019
200846014 9100.04-00 Section 168; MACRS 11/14/2008