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 476 - 500 of 75499
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202504003 | 1362.04-00 | Inadvertent Terminations | 01/24/2025 |
| 202504002 | 2056.00-00 | Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) | 01/24/2025 |
| 202504002 | 2056.07-00 | Qualified Terminable Interest Property | 01/24/2025 |
| 202504002 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/24/2025 |
| 202504001 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 01/24/2025 |
| 202504001 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/24/2025 |
| 202504000 | 6110.00-00 | Index for Public Inspection of Written Determination | 01/24/2025 |
| 202503015 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/17/2025 |
| 202503014 | 9100.10-01 | Accounting Methods | 01/17/2025 |
| 202503013 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 01/17/2025 |
| 202503013 | 9100.22-00 | Other | 01/17/2025 |
| 202503012 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 01/17/2025 |
| 202503012 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/17/2025 |
| 202503011 | 1400Z.01-00 | Designation of Opportunity Zones | 01/17/2025 |
| 202503010 | 382.00-00 | Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes | 01/17/2025 |
| 202503010 | 9100.22-00 | Other | 01/17/2025 |
| 202503009 | 4943.00-00 | Excise Taxes on Excess Business Holdings | 01/17/2025 |
| 202503008 | 7701.00-00 | Definitions | 01/17/2025 |
| 202503008 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/17/2025 |
| 202503007 | 2056.00-00 | Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) | 01/17/2025 |
| 202503007 | 2652.00-00 | Other Definitions | 01/17/2025 |
| 202503007 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/17/2025 |
| 202503006 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 01/17/2025 |
| 202503006 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/17/2025 |
| 202503005 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/17/2025 |