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
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
201236011 9100.04-00 Section 168; MACRS 09/07/2012
201505029 9100.04-00 Section 168; MACRS 01/30/2015
202210013 9100.04-00 Section 168; MACRS 03/11/2022
202052001 9100.04-00 Section 168; MACRS 12/24/2020
202145021 9100.04-00 Section 168; MACRS 11/12/2021
202145022 9100.04-00 Section 168; MACRS 11/12/2021
202150010 9100.04-00 Section 168; MACRS 12/17/2021
202145023 9100.04-00 Section 168; MACRS 11/12/2021
202132004 9100.04-00 Section 168; MACRS 08/13/2021
202143003 9100.04-00 Section 168; MACRS 10/29/2021
202119005 9100.04-00 Section 168; MACRS 05/14/2021
202215011 9100.04-00 Section 168; MACRS 04/15/2022
202221007 9100.04-00 Section 168; MACRS 05/27/2022
202226007 9100.04-00 Section 168; MACRS 07/01/2022
202228002 9100.04-00 Section 168; MACRS 07/15/2022
201103031 9100.04-00 Section 168; MACRS 01/21/2011