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Number UILC Subject Release Date
2001-0140 368.00-00 Definitions Relating to Corporate Reorganizations 06/29/2001
2001-0157 152.09-00 Dependent Defined; Nonresident, Non U.S. Citizen 06/29/2001
2001-0125 1362.00-00 Election by Small Business Corporation 06/29/2001
2001-0117 117.01-02 Qualified Scholarships; Qualified Scholarships; Qualified Tuition and ... 06/29/2001
2001-0101 6041.06-00 Information at Source; Exceptions 06/29/2001
2001-0149 4081.01-00 Gasoline and Diesel Fuels; Tax on Removal, Entry,or Sale 06/29/2001
2001-0107 3401.00-00 3401.01-00 Definitions; Wages Subject to Withholding 06/29/2001
2001-0144 6721.00-00 Failure to File Certain Information Returns (See Also 6652.00-00) 06/29/2001
2001-0091 3121.01-01 Definitions; Wages; Back Pay 06/29/2001
2001-0131 86.00-00 Social Security and Tier 1 Railroad Retirement Benefits 06/29/2001
2001-0147 1362.01-03 Election by Small Business Corporation; Eligible v. Ineligible; Late E... 06/29/2001
2001-0139 162.03-01 Trade or Business (Deductible v. Not Deductible); Proof of Expenditure 06/29/2001
2001-0152 1362.00-00 Election by Small Business Corporation 06/29/2001
2001-0104 231.05-06 Medical, Dental, etc., Expenses; Medical Care; Cosmetic Surgery 06/29/2001
2001-0115 134.01-00 Certain Military Benefits; In General 06/29/2001
2001-0112 1362.00-00 Election by Small Business Corporation 06/29/2001
2001-0165 212.13-00 Expenses for Production of Income; Insurance Premiums 06/29/2001
2001-0085 213.05-00 Medical, Dental, etc., Expenses; Medical Care 06/29/2001
2001-0077 1441.00-00 Withholding of Tax on Nonresident Aliens (Required v. Not Required) 06/29/2001
2001-0109 1362.00-00 Election by Small Business Corporation 06/29/2001
2001-0141 86.01-00 Social Security and Tier 1 Railroad Retirement Benefits; Computation 06/29/2001
2001-0113 4681.00-00 Ozone Depleting Chemicals 06/29/2001
2001-0096 501.03-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. N... 06/29/2001
2001-0120 4251.00-00 Communications Tax (Taxable v. Not Taxable) 06/29/2001
2001-0080 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 06/29/2001
2001-0128 501.03-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. N... 06/29/2001
2001-0161 1362.01-03 Election by Small Business Corporation; Eligible v. Ineligible; Late E... 06/29/2001
2001-0153 3111.00-00 Liability and Payment of Employer Tax 06/29/2001
2001-0136 501.04-04 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. N... 06/29/2001
2001-0088 213.05-00 Medical, Dental, etc., Expenses; Medical Care 06/29/2001
2001-0093 162.13-5 Trade or Business (Deductible v. Not Deductible); Employees; Meals and... 06/29/2001
2001-0133 168.20-05 Modified Accelerated Cost Recovery System; Classification of Property;... 06/29/2001
2001-0090 132.00-00 Certain Fringe Benefits 06/29/2001
2001-0130 3121.01-22 Definitions; Wages; Stock-based Remuneration and Stock Options 06/29/2001
2001-0123 1362.00-00 Election by Small Business Corporation 06/29/2001
2001-0083 61.00-00 Gross Income v. Not Gross Income 06/29/2001
2001-0163 1362.00-00 Election by Small Business Corporation 06/29/2001
2001-0160 1362.01-01 Election by Small Business Corporation; Eligible v. Ineligible; Shareh... 06/29/2001
2001-0081 25A.00-00 Hope and Lifetime Learning Credits 06/29/2001
2001-0102 213.05-00 Medical, Dental, etc., Expenses; Medical Care 06/29/2001
2001-0150 1362.00-00 Election by Small Business Corporation 06/29/2001
2001-0121 72.07-02 Annuities: Endowment and Life Insurance (Included v. Not Included in G... 06/29/2001
2001-0142 32.02-00 Former Section 43 (Redesignated Section 32) Earned Income Credit; Earn... 06/29/2001
2001-0118 501.07-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. N... 06/29/2001
2001-0078 6109.00-00 Identifying Numbers 06/29/2001
2001-0145 213.00-00 Medical, Dental, etc. Expenses 06/29/2001
2001-0094 3402.12-00 Income Tax Collected at Source; Voluntary Withholding 06/29/2001
2001-0086 213.05-00 Medical, Dental, etc., Expenses; Medical Care 06/29/2001
2001-0126 6033.01-00 Returns by Exempt Organizations (Section 501 Organizations); Exempt v.... 06/29/2001
2001-0137 4161.00-00 Sporting Goods Taxes 06/29/2001
2001-0097 9114.03-06 Tax Conventions (See Also 894.01-00 through 894.120); U.S. Income Tax 06/29/2001
2001-0129 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 06/29/2001
2001-0105 213.05-00 Medical, Dental, etc., Expenses; Medical Care 06/29/2001
2001-0134 25A.00-00 Hope and Lifetime Learning Credits 06/29/2001
2001-0089 401.00-00 Qualified Pension, Profit-Sharing, and Stock BonusPlan 06/29/2001
2001-0158 1362.00-00 Election by Small Business Corporation 06/29/2001
2001-0110 1362.00-00 Election by Small Business Corporation 06/29/2001
2001-0146 168.00-00 Modified Accelerated Cost Recovery System 06/29/2001
2001-0106 1362.00-00 Election by Small Business Corporation 06/29/2001
2001-0162 1362.02-01 Election by Small Business Corporation; Termination of Election; Revoc... 06/29/2001
2001-0114 6011.00-00 General Requirement of Return, Statement, or List 06/29/2001
2001-0154 6103.01-00 Confidentiality and Disclosure of Returns and Return Information; Gene... 06/29/2001
2001-0098 501.03-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. N... 06/29/2001
2001-0138 1441.00-00 Withholding of Tax on Nonresident Aliens (Required v. Not Required) 06/29/2001
2001-0082 3121.01-22 Definitions; Wages; Stock-based Remuneration and Stock Options 06/29/2001
2001-0122 863.00-00 Items Not Specified in Sections 861 or 862 06/29/2001
2001-0155 213.05-00 Medical, Dental, etc., Expenses; Medical Care 06/29/2001
2001-0075 213.05-00 Medical, Dental, etc., Expenses; Medical Care 06/29/2001
2001-0061 1362.00-00 Election by Small Business Corporation 03/31/2001
2001-0071 3121.00-00 Definitions 03/30/2001
2001-0031 4081.00-00 Gasoline and Diesel Fuels 03/30/2001
2001-0004 408.00-00 Individual Retirement Accounts 03/30/2001
2001-0007 274.08-00 Substantiation 03/30/2001
2001-0023 3121.02-00 Employment 03/30/2001
2001-0063 9114.03-02 Australia 03/30/2001
2001-0047 6051.00-00; 6011.00-00 Receipts for Employees; Requirement of Return, Statement, List 03/30/2001
2001-0015 162.03-01 Substantiation 03/30/2001
2001-0055 1362.00-00 Election by Small Business Corporation 03/30/2001
2001-0039 1362.00-00 Election by Small Business Corporation 03/30/2001
2001-0051 4081.00-00 Gasoline and Diesel Fuels 03/30/2001
2001-0036 213.05-00 Medical Care 03/30/2001
2001-0028 861.00-00 Income From Sources Within the U.S. 03/30/2001
2001-0068 6427.04-18 Fuels Not Used for Taxable Purposes 03/30/2001
2001-0052 274.08-00 Substantiation 03/30/2001
2001-0044 451.14-00 Constructive Receipt 03/30/2001
2001-0060 1362.00-00 Election by Small Business Corporation 03/30/2001
2001-0020 1362.00-00 Election by Small Business Corporation 03/30/2001
2001-0012 6413.02-00 Overpayments; Credit of Overpayment; Collection After Assessment 03/30/2001
2001-0021 1362.00-00 Election by Small Business Corporation 03/30/2001
2001-0056 1362.00-00 Election by Small Business Corporation 03/30/2001
2001-0016 213.05-00 Medical Care 03/30/2001
2001-0003 3121.04-01 Common Law Tests 03/30/2001
2001-0019 4481.00-00 Use of Certain Vehicles Tax (Taxable v. Not Taxable) 03/30/2001
2001-0011 104.04-00 Armed Services, etc. 03/30/2001
2001-0059 1362.00-00 Election by Small Business Corporation 03/30/2001
2001-0024 3121.02-07 Mandatory Coverage of State, etc., Employees 03/30/2001
2001-0064 4251.01-00 Imposition and Rate of Tax 03/30/2001
2001-0067 701.00-00 Partners,Not Partnerships,Subject to Tax;U.S.Trade or Business 03/30/2001
2001-0037 1362.00-00 Election by Small Business Corporation 03/30/2001
2001-0005 3121.02-00 Employment 03/30/2001
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