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 1 - 25 of 75457
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202517025 | 4945.04-04 | Grants to Individuals | 04/25/2025 |
| 202517024 | 4942.03-07 | Set-Asides | 04/25/2025 |
| 202517023 | 4945.04-04 | Grants to Individuals | 04/25/2025 |
| 202517022 | 4945.04-04 | Grants to Individuals | 04/25/2025 |
| 202517021 | 4945.04-04 | Grants to Individuals | 04/25/2025 |
| 202517020 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 04/25/2025 |
| 202517019 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 04/25/2025 |
| 202517019 | 501.03-33 | Lessening the Burdens of Government | 04/25/2025 |
| 202517019 | 501.33-00 | Private v. Public Interest Served | 04/25/2025 |
| 202517018 | 501.07-00 | Social Clubs | 04/25/2025 |
| 202517017 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 04/25/2025 |
| 202517017 | 501.03-30 | Organizational and Operational Tests | 04/25/2025 |
| 202517017 | 501.35-00 | "Exclusively" Test | 04/25/2025 |
| 202517016 | 9100.22-00 | Other | 04/25/2025 |
| 202517016 | 992.02-00 | Election | 04/25/2025 |
| 202517015 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 04/25/2025 |
| 202517015 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 04/25/2025 |
| 202517014 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/25/2025 |
| 202517013 | 382.02-05 | Closing of the Books | 04/25/2025 |
| 202517013 | 9100.22-00 | Other | 04/25/2025 |
| 202517012 | 856.00-00 | Definition of Real Estate Investment Trust | 04/25/2025 |
| 202517012 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/25/2025 |
| 202517011 | 453.08-00 | Revocation of Elections | 04/25/2025 |
| 202517010 | 2056.00-00 | Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) | 04/25/2025 |
| 202517010 | 2056.07-00 | Qualified Terminable Interest Property | 04/25/2025 |