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
201818006 9100.04-00 Section 168; MACRS 05/04/2018
201818011 9100.04-00 Section 168; MACRS 05/04/2018
201808007 9100.04-00 Section 168; MACRS 02/23/2018
201744005 9100.04-00 Section 168; MACRS 11/03/2017
201737002 9100.04-00 Section 168; MACRS 09/15/2017
201741007 9100.04-00 Section 168; MACRS 10/13/2017
201822007 9100.04-00 Section 168; MACRS 06/01/2018
201831010 9100.04-00 Section 168; MACRS 08/03/2018
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
201920006 9100.04-00 Section 168; MACRS 05/17/2019
201921009 9100.04-00 Section 168; MACRS 05/24/2019
201736003 9100.04-00 Section 168; MACRS 09/08/2017
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
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