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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?ang hi?n th? 701 - 725 of 75499
°Õ¨¬³¾ Tr? Gi¨²p| S? | UILC | Ch? ?? | Ng¨¤y Ph¨¢t H¨¤nh |
|---|---|---|---|
| 202449016 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/06/2024 |
| 202449016 | 501.33-00 | Private v. Public Interest Served | 12/06/2024 |
| 202449016 | 501.36-00 | Business Activities | 12/06/2024 |
| 202449016 | 501.36-01 | Section 501(c)(3) Organizations | 12/06/2024 |
| 202449015 | 501.03-30 | Organizational and Operational Tests | 12/06/2024 |
| 202449015 | 501.33-00 | Private v. Public Interest Served | 12/06/2024 |
| 202449015 | 501.35-00 | "Exclusively" Test | 12/06/2024 |
| 202449014 | 3402.15-00 | Withholding on Gambling Winnings | 12/06/2024 |
| 202449013 | 1060.03-00 | Applicable Asset Acquisition | 12/06/2024 |
| 202449013 | 461.00-00 | General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) | 12/06/2024 |
| 202449012 | 1060.03-00 | Applicable Asset Acquisition | 12/06/2024 |
| 202449012 | 461.00-00 | General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) | 12/06/2024 |
| 202449011 | 1445.00-00 | Withholding of Tax on Dispositions of United States Real Property Interests (See Also 897.00-00). | 12/06/2024 |
| 202449011 | 897.02-00 | U.S. Real Property Interest | 12/06/2024 |
| 202449011 | 897.09-00 | Special Rules for REITS | 12/06/2024 |
| 202449010 | 9100.04-00 | Section 168; MACRS | 12/06/2024 |
| 202449010 | 9100.10-01 | Accounting Methods | 12/06/2024 |
| 202449009 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 12/06/2024 |
| 202449009 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 12/06/2024 |
| 202449008 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 12/06/2024 |
| 202449008 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/06/2024 |
| 202449007 | 1031.00-00 | Exchange of Property Held for Productive Use or Investment | 12/06/2024 |
| 202449007 | 1031.01-00 | Property Held For Productive Use or Investment | 12/06/2024 |
| 202449006 | 355.01-00 | Spin-Off | 12/06/2024 |
| 202449006 | 361.02-02 | Certain Transfers to Creditors | 12/06/2024 |