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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寻求帮助| 编号 | UILC | 主题 | 发布日期 |
|---|---|---|---|
| 199903017 | 752.07-00 | Sharing Non-recourse Liabilities | 01/22/1999 |
| 199903016 | 1362.00-00 | Election by Small Business Corporation | 01/22/1999 |
| 199903015 | 2055.00-00 | Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) | 01/22/1999 |
| 199903014 | 355.01-01 | Split-Off | 01/22/1999 |
| 199903014 | 368.04-00 | Assets for Control of Transferee (Type "D") | 01/22/1999 |
| 199903013 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 01/22/1999 |
| 199903013 | 751.00-00 | Unrealized Receivables and Inventory Items | 01/22/1999 |
| 199903012 | 1362.00-00 | Election by Small Business Corporation | 01/22/1999 |
| 199903011 | 9100.22-00 | Other | 01/22/1999 |
| 199903011 | 1503.03-00 | Dual Resident Corporations (Repealed in 1976) | 01/22/1999 |
| 199903010 | 29.00-00 | (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | 01/22/1999 |
| 199903009 | 1362.00-00 | Election by Small Business Corporation | 01/22/1999 |
| 199903008 | 1362.00-00 | Election by Small Business Corporation | 01/22/1999 |
| 199903007 | 1362.00-00 | Election by Small Business Corporation | 01/22/1999 |
| 199903006 | 1362.00-00 | Election by Small Business Corporation | 01/22/1999 |
| 199903005 | 42.10-00 | Recapture of Credit | 01/22/1999 |
| 199903004 | 42.14-00 | Secretary's Authority to Provide Regulations | 01/22/1999 |
| 199903003 | 1362.00-00 | Election by Small Business Corporation | 01/22/1999 |
| 199903002 | 1362.00-00 | Election by Small Business Corporation | 01/22/1999 |
| 199903001 | 2055.12-10 | Reformations of Nonqualifying Interests | 01/22/1999 |
| 199903001 | 664.03-01 | Charitable Remainder Annuity Trust | 01/22/1999 |
| 199902018 | 9999.98-00 | Not Able to Identify Under Present List | 01/15/1999 |
| 199902017 | 414.09-00 | Certain Employee Contributions | 01/15/1999 |
| 199902016 | 501.09-01 | Permissible Benefits | 01/15/1999 |
| 199902015 | 1362.00-00 | Election by Small Business Corporation | 01/15/1999 |