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
201447010 9100.04-00 Section 168; MACRS 11/21/2014
201236012 9100.04-00 Section 168; MACRS 09/07/2012
201626013 9100.04-00 Section 168; MACRS 06/24/2016
201505031 9100.04-00 Section 168; MACRS 01/30/2015
201510032 9100.04-00 Section 168; MACRS 03/06/2015
201714005 9100.04-00 Section 168; MACRS 04/07/2017
201408016 9100.04-00 Section 168; MACRS 02/21/2014
201425002 9100.04-00 Section 168; MACRS 06/20/2014
201603019 9100.04-00 Section 168; MACRS 01/15/2016
201230002 9100.04-00 Section 168; MACRS; Extension of Time for Making Certain Elections 07/27/2012
201312021 9100.04-00 Section 168; MACRS 03/22/2013
201538003 9100.04-00 Section 168; MACRS 09/18/2015
201537006 9100.04-00 Section 168; MACRS 09/11/2015
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
201426020 9100.04-00 Section 168; MACRS 06/27/2014
201548008 9100.04-00 Section 168; MACRS 11/27/2015
201341020 9100.04-00 Section 168; MACRS 10/11/2013
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