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.

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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
202452011 2010.04-00 Portability Election under 2010(c)(5)(A) 12/27/2024
202452011 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under 6018(a)) 12/27/2024
202452010 47.00-00 Rehabilitation Credit 12/27/2024
202452010 50.00-00 Special Rules for Computing Investment Credit 12/27/2024
202452010 9100.00-00 Extension of Time for Making Certain Elections 12/27/2024
202452009 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 12/27/2024
202452009 754.02-00 Timeliness of Election 12/27/2024
202452009 9100.00-00 Extension of Time for Making Certain Elections 12/27/2024
202452009 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/27/2024
202452008 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 12/27/2024
202452008 754.02-00 Timeliness of Election 12/27/2024
202452008 9100.00-00 Extension of Time for Making Certain Elections 12/27/2024
202452008 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/27/2024
202452007 2601.03-01 Irrevocable Trusts 12/27/2024
202452006 2601.03-01 Irrevocable Trusts 12/27/2024
202452005 2601.03-01 Irrevocable Trusts 12/27/2024
202452004 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 12/27/2024
202452003 7701.00-00 Definitions 12/27/2024
202452003 9100.00-00 Extension of Time for Making Certain Elections 12/27/2024
202452003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/27/2024
202452002 7701.00-00 Definitions 12/27/2024
202452002 9100.00-00 Extension of Time for Making Certain Elections 12/27/2024
202452002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/27/2024
202452001 7701.00-00 Definitions 12/27/2024
202452001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/27/2024