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
Number 201510041 UILC 1295.02-02 Subject Retroactive Elections Release Date 03/06/2015
Number 201510040 UILC 1295.02-02 Subject Retroactive Elections Release Date 03/06/2015
Number 201510039 UILC 263.00-00 Subject Capital Expenditures (Deductible v. Not Deductible) Release Date 03/06/2015
Number 201510039 UILC 9100.00-00 Subject Extension of Time for Making Certain Elections Release Date 03/06/2015
Number 201510038 UILC 168.25-00 Subject Property Used Predominantly Outside the United States Release Date 03/06/2015
Number 201510037 UILC 338.01-02 Subject Time in which Election must be made Release Date 03/06/2015
Number 201510037 UILC 9100.06-00 Subject Section 338(g); Election Under Section 1.338-1T(c)(1) Release Date 03/06/2015
Number 201510036 UILC 9100.02-04 Subject IDC Expenditures Release Date 03/06/2015
Number 201510035 UILC 168.00-00 Subject Modified Accelerated Cost Recovery System Release Date 03/06/2015
Number 201510035 UILC 9100.00-00 Subject Extension of Time for Making Certain Elections Release Date 03/06/2015
Number 201510035 UILC 9100.04-00 Subject Section 168; MACRS Release Date 03/06/2015
Number 201510034 UILC 168.00-00 Subject Modified Accelerated Cost Recovery System Release Date 03/06/2015
Number 201510034 UILC 9100.00-00 Subject Extension of Time for Making Certain Elections Release Date 03/06/2015
Number 201510034 UILC 9100.04-00 Subject Section 168; MACRS Release Date 03/06/2015
Number 201510033 UILC 168.00-00 Subject Modified Accelerated Cost Recovery System Release Date 03/06/2015
Number 201510033 UILC 9100.00-00 Subject Extension of Time for Making Certain Elections Release Date 03/06/2015
Number 201510033 UILC 9100.04-00 Subject Section 168; MACRS Release Date 03/06/2015
Number 201510032 UILC 168.00-00 Subject Modified Accelerated Cost Recovery System Release Date 03/06/2015
Number 201510032 UILC 9100.00-00 Subject Extension of Time for Making Certain Elections Release Date 03/06/2015
Number 201510032 UILC 9100.04-00 Subject Section 168; MACRS Release Date 03/06/2015
Number 201510031 UILC 168.00-00 Subject Modified Accelerated Cost Recovery System Release Date 03/06/2015
Number 201510031 UILC 9100.00-00 Subject Extension of Time for Making Certain Elections Release Date 03/06/2015
Number 201510031 UILC 9100.04-00 Subject Section 168; MACRS Release Date 03/06/2015
Number 201510030 UILC 468A.01-00 Subject In General Release Date 03/06/2015
Number 201510029 UILC 2632.00-00 Subject Special Rules for Allocation of GST Exemption Release Date 03/06/2015