ibet Written Determinations are documents the ibet 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 ibet Forms, Instructions, Publications and Other Item Files.

ibet Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to such items cannot be used or cited as precedent.

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±·¨²³¾±ð°ù´Ç UILC Asunto Fecha de publicaci¨®n
202501006 1362.01-02 Election After Termination 01/03/2025
202501005 1362.01-02 Election After Termination 01/03/2025
202501004 2632.00-00 Special Rules for Allocation of GST Exemption 01/03/2025
202501004 2642.00-00 Inclusion Ratio 01/03/2025
202501004 9100.00-00 Extension of Time for Making Certain Elections 01/03/2025
202501003 614.04-00 Aggregating Non-Operating Mineral Interests 01/03/2025
202501002 614.04-00 Aggregating Non-Operating Mineral Interests 01/03/2025
202501001 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 01/03/2025
202501001 754.02-00 Timeliness of Election 01/03/2025
202501001 9100.00-00 Extension of Time for Making Certain Elections 01/03/2025
202501001 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 01/03/2025
202501000 6110.00-00 Index for Public Inspection of Written Determination 01/03/2025
202452018 4945.04-04 Grants to Individuals 12/27/2024
202452017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/27/2024
202452017 501.03-30 Organizational and Operational Tests 12/27/2024
202452017 501.33-00 Private v. Public Interest Served 12/27/2024
202452016 501.04-07 Homeowners Association 12/27/2024
202452015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/27/2024
202452014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/27/2024
202452014 501.03-30 Organizational and Operational Tests 12/27/2024
202452013 9999.00-00 Miscellaneous Issues 12/27/2024
202452012 6221.00-00 Tax Treatment Determined At Partnership Level 12/27/2024
202452012 6241.00-00 Partner's Return Must Be Consistent with Partnership Return 12/27/2024
202452012 741.00-00 Recognition and Character of Gain or Loss on Sale or Exchange 12/27/2024
202452012 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 12/27/2024