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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Showing 726 - 750 of 75499
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202449006 | 368.04-00 | Assets for Control of Transferee (Type "D") | 12/06/2024 |
| 202449005 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 12/06/2024 |
| 202449005 | 2642.00-00 | Inclusion Ratio | 12/06/2024 |
| 202449005 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/06/2024 |
| 202449004 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 12/06/2024 |
| 202449004 | 2642.00-00 | Inclusion Ratio | 12/06/2024 |
| 202449004 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/06/2024 |
| 202449003 | 7701.00-00 | Definitions | 12/06/2024 |
| 202449003 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/06/2024 |
| 202449003 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/06/2024 |
| 202449002 | 468A.04-01 | Initial Schedules | 12/06/2024 |
| 202449001 | 1361.00-00 | Definitions | 12/06/2024 |
| 202449001 | 1361.03-00 | Certain Trusts Permitted as Shareholders | 12/06/2024 |
| 202449001 | 1361.03-02 | Qualified Subchapter S Trusts | 12/06/2024 |
| 202449001 | 1362.00-00 | Election by Small Business Corporation | 12/06/2024 |
| 202449001 | 1362.04-00 | Inadvertent Terminations | 12/06/2024 |
| 202449000 | 6110.00-00 | Index for Public Inspection of Written Determination | 12/06/2024 |
| 202448019 | 4945.04-04 | Grants to Individuals | 11/26/2024 |
| 202448018 | 4945.04-04 | Grants to Individuals | 11/26/2024 |
| 202448017 | 4945.04-04 | Grants to Individuals | 11/26/2024 |
| 202448016 | 501.03-04 | Unincorporated Associations | 11/26/2024 |
| 202448016 | 501.03-30 | Organizational and Operational Tests | 11/26/2024 |
| 202448016 | 501.33-00 | Private v. Public Interest Served | 11/26/2024 |
| 202448015 | 501.36.01 | Section 501(c)(3) Organizations | 11/26/2024 |
| 202448015 | 501.13-00 | Cemetery Companies | 11/26/2024 |