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 75251 - 75275 of 75499
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 199905003 | 451.14-04 | Compensation | 02/05/1999 |
| 199905002 | 988.02-05 | Currency Swaps | 02/05/1999 |
| 199905002 | 988.05-00 | Hedging Transactions | 02/05/1999 |
| 199905002 | 1092.06-01 | Offsetting Positions | 02/05/1999 |
| 199905001 | 6224.01-04 | Ancillary Consistent Agreements | 02/05/1999 |
| 199904042 | 9100.09-00 | Section 442; Accounting Periods | 01/29/1999 |
| 199904041 | 414.08-00 | Church Plan | 01/29/1999 |
| 199904040 | 355.04-00 | Business Purpose | 01/29/1999 |
| 199904039 | 83.08-00 | Deduction by Employer | 01/29/1999 |
| 199904039 | 404.10-00 | Deferred Compensation | 01/29/1999 |
| 199904039 | 1032.00-00 | Exchange of Stock for Property (Recognition v. Nonrecognition) | 01/29/1999 |
| 199904038 | 4051.00-00 | Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) | 01/29/1999 |
| 199904037 | 4081.01-00 | Tax on Removal, Entry, or Sale | 01/29/1999 |
| 199904036 | 461.00-00 | General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) | 01/29/1999 |
| 199904036 | 461.06-00 | Incurred Liabilities | 01/29/1999 |
| 199904035 | 471.09-00 | Items Includible v. Not Includible in Inventory | 01/29/1999 |
| 199904035 | 472.00-00 | Last-In, First-Out Inventories | 01/29/1999 |
| 199904034 | 144.01-10 | Manufacturing Facility | 01/29/1999 |
| 199904033 | 267.01-00 | Losses: Deduction Disallowed | 01/29/1999 |
| 199904032 | 6672.00-00 | Failure to Collect and Pay Over Tax, or Attempt to Evade or Defeat Tax orSupply Information by DISC or FSC | 01/29/1999 |
| 199904031 | 451.19-00 | Accrual Method | 01/29/1999 |
| 199904030 | 1362.00-00 | Election by Small Business Corporation | 01/29/1999 |
| 199904029 | 118.01-02 | Nonshareholder Contributions | 01/29/1999 |
| 199904028 | 1362.02-03 | Passive Investment Income | 01/29/1999 |
| 199904027 | 29.01-00 | Allowance of Credit | 01/29/1999 |