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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.
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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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寻求帮助| 编号 | UILC | 主题 | 发布日期 |
|---|---|---|---|
| 202552043 | 0430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 12/26/2025 |
| 202552042 | 4971.08-00 | Liquidity Shortfall | 12/26/2025 |
| 202552041 | 0430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 12/26/2025 |
| 202552040 | 0430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 12/26/2025 |
| 202552039 | 4971.08-00 | Liquidity Shortfall | 12/26/2025 |
| 202552038 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/26/2025 |
| 202552038 | 501.03-05 | Corporations | 12/26/2025 |
| 202552038 | 501.33-00 | Private v. Public Interest Served | 12/26/2025 |
| 202552037 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/26/2025 |
| 202552037 | 501.33-00 | Private v. Public Interest Served | 12/26/2025 |
| 202552037 | 501.36-01 | Section 501(c)(3) Organizations | 12/26/2025 |
| 202552036 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/26/2025 |
| 202552036 | 501.33-00 | Private v. Public Interest Served | 12/26/2025 |
| 202552036 | 501.35-00 | "Exclusively" Test | 12/26/2025 |
| 202552035 | 4945.04-04 | Grants to Individuals | 12/26/2025 |
| 202552034 | 4945.04-04 | Grants to Individuals | 12/26/2025 |
| 202552033 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/26/2025 |
| 202552033 | 501.03-30 | Organizational and Operational Tests | 12/26/2025 |
| 202552032 | 501.03-05 | Corporations | 12/26/2025 |
| 202552032 | 501.03-30 | Organizational and Operational Tests | 12/26/2025 |
| 202552032 | 501.33-00 | Private v. Public Interest Served | 12/26/2025 |
| 202552032 | 501.35-00 | "Exclusively" Test | 12/26/2025 |
| 202552031 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/26/2025 |
| 202552030 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/26/2025 |
| 202552029 | 501.07-00 | Social Clubs | 12/26/2025 |
