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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Showing 776 - 800 of 75499
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202448002 | 664.03-02 | Charitable Remainder Unitrust | 11/29/2024 |
| 202448001 | 1362.04-00 | Inadvertent Terminations | 11/29/2024 |
| 202448000 | 6110.00-00 | Index for Public Inspection of Written Determination | 11/29/2024 |
| 202447018 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 11/22/2024 |
| 202447017 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 11/22/2024 |
| 202447016 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 11/22/2024 |
| 202447016 | 501.06-01 | Performance of Particular Services for Members | 11/22/2024 |
| 202447015 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/22/2024 |
| 202447014 | 9100.09-00 | Section 442; Accounting Periods | 11/22/2024 |
| 202447013 | 367.30-00 | Transfers of Intangible Property to Foreign Corporations Under Section 367(d) | 11/22/2024 |
| 202447013 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/22/2024 |
| 202447012 | 1361.03-03 | Electing Small Business Trusts | 11/22/2024 |
| 202447012 | 1362.00-00 | Election by Small Business Corporation | 11/22/2024 |
| 202447012 | 1362.04-00 | Inadvertent Terminations | 11/22/2024 |
| 202447011 | 1361.03-03 | Electing Small Business Trusts | 11/22/2024 |
| 202447011 | 1362.04-00 | Inadvertent Terminations | 11/22/2024 |
| 202447010 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/22/2024 |
| 202447010 | 9100.10-00 | Section 446 | 11/22/2024 |
| 202447010 | 9100.10-01 | Accounting Methods | 11/22/2024 |
| 202447009 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 11/22/2024 |
| 202447009 | 754.02-00 | Timeliness of Election | 11/22/2024 |
| 202447009 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/22/2024 |
| 202447009 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 11/22/2024 |
| 202447008 | 1361.01-00 | Small Business Corporation v. Not a Small Business Corporation | 11/22/2024 |
| 202447008 | 1361.05-00 | Qualified Subchapter S Subsidiary | 11/22/2024 |