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? 501 - 525 of 75499
°Õ¨¬³¾ Tr? Gi¨²p| S? | UILC | Ch? ?? | Ng¨¤y Ph¨¢t H¨¤nh |
|---|---|---|---|
| 202503004 | 1362.04-00 | Inadvertent Terminations | 01/17/2025 |
| 202503003 | 7701.00-00 | Definitions | 01/17/2025 |
| 202503003 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/17/2025 |
| 202503002 | 1092.02-01 | Defined | 01/17/2025 |
| 202503002 | 165.00-00 | Deductions For Losses | 01/17/2025 |
| 202503002 | 246.05-04 | Substantially Similar or Related Property | 01/17/2025 |
| 202503002 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 01/17/2025 |
| 202503001 | 7701.00-00 | Definitions | 01/17/2025 |
| 202503001 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/17/2025 |
| 202503000 | 6110.00-00 | Index for Public Inspection of Written Determination | 01/17/2025 |
| 202502007 | 0431.00-00 | Minimum Funding Standards for Multiemployer Plans | 01/10/2025 |
| 202502006 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 01/10/2025 |
| 202502006 | 501.04-07 | Homeowners Association | 01/10/2025 |
| 202502005 | 861.04-01 | Place Where Services Performed | 01/10/2025 |
| 202502004 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 01/10/2025 |
| 202502004 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/10/2025 |
| 202502003 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/10/2025 |
| 202502003 | 9100.22-00 | Other | 01/10/2025 |
| 202502003 | 951A.00-00 | Global Intangible Low-Taxed Income Included in Gross Income of United States Shareholders | 01/10/2025 |
| 202502003 | 951A.02-00 | Net CFC Tested Income | 01/10/2025 |
| 202502002 | 9416.00-00 | IRC 250 Deduction: Foreign-Derived Intangible Income (FDII) and Global Intangible Low-Taxed Income (GILTI) | 01/10/2025 |
| 202502002 | 9416.01-00 | FDII: Deduction Eligible Income (DEI) | 01/10/2025 |
| 202502002 | 9416.02-00 | FDII: Foreign-Derived Ratio (FDR) - Foreign-Derived Deduction Eligible Income (FDDEI) | 01/10/2025 |
| 202502001 | 263.15-03 | Allocation of Success-Based Fees | 01/10/2025 |
| 202502001 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/10/2025 |