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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?? 526 - 550 of 75499
??? ??| ?? | UILC | ?? | ??? |
|---|---|---|---|
| 202502000 | 6110.00-00 | Index for Public Inspection of Written Determination | 01/10/2025 |
| 202501018 | 4945.04-04 | Grants to Individuals | 01/03/2025 |
| 202501017 | 4942.03-07 | Set-Asides | 01/03/2025 |
| 202501016 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 01/03/2025 |
| 202501016 | 501.04-07 | Homeowners Association | 01/03/2025 |
| 202501015 | 501.05-00 | Labor Organizations | 01/03/2025 |
| 202501014 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/03/2025 |
| 202501013 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 01/03/2025 |
| 202501013 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/03/2025 |
| 202501013 | 501.03-30 | Organizational and Operational Tests | 01/03/2025 |
| 202501012 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/03/2025 |
| 202501011 | 7701.21-11 | Lawful Permanent Resident (Green Card Test) | 01/03/2025 |
| 202501011 | 7701.21-17 | Coordination with Section 877 | 01/03/2025 |
| 202501011 | 7701.21-20 | Coordination with Income Tax Treaties | 01/03/2025 |
| 202501010 | 165.06-00 | Worthless Securities | 01/03/2025 |
| 202501010 | 338.00-00 | Certain Stock Purchases Treated as Asset Acquisitions | 01/03/2025 |
| 202501009 | 6223B.00-00 | Designation of Partnership Representative | 01/03/2025 |
| 202501009 | 6231B.00-00 | Notice of Proceedings and Adjustments | 01/03/2025 |
| 202501008 | 245A.00-00 | Dividend Received Deduction | 01/03/2025 |
| 202501008 | 269.00-00 | Acquisitions Made to Evade or Avoid Income Tax | 01/03/2025 |
| 202501008 | 269.01-00 | Principal Purpose Text | 01/03/2025 |
| 202501008 | 951A.00-00 | Global Intangible Low-Taxed Income Included in Gross Income of United States Shareholders | 01/03/2025 |
| 202501008 | 954.02-02 | Exclusion of Certain Dividends, Interest, Rents and Royalties from Related Persons | 01/03/2025 |
| 202501007 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 01/03/2025 |
| 202501007 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/03/2025 |