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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?ang hi?n th? 601 - 625 of 75499
°Õ¨¬³¾ Tr? Gi¨²p| S? | UILC | Ch? ?? | Ng¨¤y Ph¨¢t H¨¤nh |
|---|---|---|---|
| 202452000 | 6110.00-00 | Index for Public Inspection of Written Determination | 12/27/2024 |
| 202451019 | 501.03-30 | Organizational and Operational Tests | 12/20/2024 |
| 202451019 | 501.32-01 | Distribution of Assets to Private Individuals | 12/20/2024 |
| 202451019 | 501.33-00 | Private v. Public Interest Served | 12/20/2024 |
| 202451019 | 501.35-00 | "Exclusively" Test | 12/20/2024 |
| 202451019 | 503.00-00 | Requirements for Exemption (Exempt v. Not Exempt) | 12/20/2024 |
| 202451018 | 1256.07-05 | Qualified Board or Exchange | 12/20/2024 |
| 202451017 | 401.27-00 | Medical, Etc. Benefits | 12/20/2024 |
| 202451016 | 2056.00-00 | Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) | 12/20/2024 |
| 202451016 | 2056.07-00 | Qualified Terminable Interest Property | 12/20/2024 |
| 202451016 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/20/2024 |
| 202451015 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 12/20/2024 |
| 202451015 | 355.01-00 | Spin-Off | 12/20/2024 |
| 202451015 | 361.00-00 | Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) | 12/20/2024 |
| 202451015 | 361.02-02 | Certain Transfers to Creditors | 12/20/2024 |
| 202451015 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 12/20/2024 |
| 202451015 | 368.04-00 | Assets for Control of Transferee (Type "D") | 12/20/2024 |
| 202451014 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 12/20/2024 |
| 202451014 | 402.08-00 | Rollover Contributions | 12/20/2024 |
| 202451014 | 402.08-01 | Rollover Lump Sums | 12/20/2024 |
| 202451014 | 402.09-00 | Tax on Lump Sum Distributions | 12/20/2024 |
| 202451013 | 1362.00-00 | Election by Small Business Corporation | 12/20/2024 |
| 202451013 | 1362.01-03 | Late Elections | 12/20/2024 |
| 202451012 | 754.02-00 | Timeliness of Election | 12/20/2024 |
| 202451012 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/20/2024 |