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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?? 75051 - 75075 of 75499
??? ??| ?? | UILC | ?? | ??? |
|---|---|---|---|
| 199907019 | 50.20.00-00 | LEVY: Levy procedure | 02/19/1999 |
| 199907018 | 6103.00-00 | Confidentiality and Disclosure of Returns and Return Information | 02/19/1999 |
| 199907017 | 9999.98-00 | Not Able to Identify Under Present List | 02/19/1999 |
| 199907016 | 953.00-00 | Insurance Income | 02/19/1999 |
| 199907016 | 1503.03-00 | Dual Resident Corporations (Repealed in 1976) | 02/19/1999 |
| 199907015 | 2651.01-00 | Lineal Descendants | 02/19/1999 |
| 199907014 | 1502.20-00 | Loss Disallowance Rule | 02/19/1999 |
| 199907014 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/19/1999 |
| 199907013 | 664.03-03 | Unitrust With Income Exception | 02/19/1999 |
| 199907012 | 1362.00-00 | Election by Small Business Corporation | 02/19/1999 |
| 199907011 | 469.03-03 | Definition of Activity | 02/19/1999 |
| 199907011 | 469.10-00 | Other Definitions and Rules | 02/19/1999 |
| 199907010 | 1362.00-00 | Election by Small Business Corporation | 02/19/1999 |
| 199907009 | 1362.04-00 | Inadvertent Terminations | 02/19/1999 |
| 199907008 | 2601.00-00 | Tax On Generation Skipping Transfers | 02/19/1999 |
| 199907007 | 368.04-00 | Assets for Control of Transferee (Type "D") | 02/19/1999 |
| 199907007 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 02/19/1999 |
| 199907006 | 336.00-00 | Gain or Loss Recognized on Property Distributed in Complete Liquidation | 02/19/1999 |
| 199907006 | 337.00-00 | Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) | 02/19/1999 |
| 199907005 | 338.00-00 | Certain Stock Purchases Treated as Asset Acquisitions | 02/19/1999 |
| 199907005 | 9100.07-00 | Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 02/19/1999 |
| 199907004 | 163.07-00 | Original Issue Discount | 02/19/1999 |
| 199907004 | 1012.00-00 | Basis of Property--Costs | 02/19/1999 |
| 199907004 | 1272.00-00 | Current Inclusion in Income of Original Issue Discount | 02/19/1999 |
| 199907004 | 1274.00-00 | Determination of Issue Price in the Case of Certain Debt Instruments Issued for Property | 02/19/1999 |