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
202448014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/26/2024
202448013 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 11/26/2024
202448013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/26/2024
202448013 501.03-05 Corporations 11/26/2024
202448012 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 11/26/2024
202448012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/26/2024
202448012 501.33-00 Private v. Public Interest Served 11/26/2024
202448011 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 11/29/2024
202448011 9100.00-00 Extension of Time for Making Certain Elections 11/29/2024
202448010 336.00-00 Gain or Loss Recognized on Property Distributed in Complete Liquidation 11/29/2024
202448010 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 11/29/2024
202448010 9100.00-00 Extension of Time for Making Certain Elections 11/29/2024
202448010 9100.22-00 Other 11/29/2024
202448009 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 11/29/2024
202448008 2010.04-00 Portability Election under 2010(c)(5)(A) 11/29/2024
202448008 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under 6018(a)) 11/29/2024
202448007 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 11/29/2024
202448006 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 11/29/2024
202448006 9100.00-00 Extension of Time for Making Certain Elections 11/29/2024
202448005 9100.04-00 Section 168; MACRS 11/29/2024
202448004 7701.01-00 Associations v. Corporations 11/29/2024
202448004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/29/2024
202448003 9100.00-00 Extension of Time for Making Certain Elections 11/29/2024
202448002 664.00-00 Charitable Remainder Trusts 11/29/2024
202448002 664.03-00 Definitions 11/29/2024