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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寻求帮助| 编号 | UILC | 主题 | 发布日期 |
|---|---|---|---|
| 202505009 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 01/31/2025 |
| 202505009 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/31/2025 |
| 202505008 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 01/31/2025 |
| 202505008 | 754.02-00 | Timeliness of Election | 01/31/2025 |
| 202505008 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/31/2025 |
| 202505008 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 01/31/2025 |
| 202505007 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 01/31/2025 |
| 202505007 | 754.02-00 | Timeliness of Election | 01/31/2025 |
| 202505007 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/31/2025 |
| 202505007 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 01/31/2025 |
| 202505006 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 01/31/2025 |
| 202505006 | 754.02-00 | Timeliness of Election | 01/31/2025 |
| 202505006 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/31/2025 |
| 202505006 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 01/31/2025 |
| 202505005 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 01/31/2025 |
| 202505005 | 754.02-00 | Timeliness of Election | 01/31/2025 |
| 202505005 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/31/2025 |
| 202505005 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 01/31/2025 |
| 202505004 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 01/31/2025 |
| 202505004 | 754.02-00 | Timeliness of Election | 01/31/2025 |
| 202505004 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/31/2025 |
| 202505004 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 01/31/2025 |
| 202505003 | 7701.00-00 | Definitions | 01/31/2025 |
| 202505003 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/31/2025 |
| 202505003 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/31/2025 |