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
201713004 9100.04-00 Section 168; MACRS 03/31/2017
200846014 9100.04-00 Section 168; MACRS 11/14/2008
201236011 9100.04-00 Section 168; MACRS 09/07/2012
201505029 9100.04-00 Section 168; MACRS 01/30/2015
201132006 9100.04-00 Section 168; MACRS 08/12/2011
201535013 9100.04-00 Section 168; MACRS 08/28/2015
201138001 9100.04-00 Section 168; MACRS 09/23/2011
201508004 9100.04-00 Section 168; MACRS 02/20/2015
201638001 9100.04-00 Section 168; MACRS 09/16/2016
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
201130002 9100.04-00 Section 168; MACRS 07/29/2011
200729018 9100.04-00 Section 168; MACRS 07/20/2007
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
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
201548005 9100.04-00 Section 168; MACRS 11/27/2015
201314009 9100.04-00 Section 168; MACRS 04/05/2013
201528018 9100.04-00 Section 168; MACRS 07/10/2015