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编号 UILC 主题 发布日期
2008-0025 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/24/2008
2003-0295 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/27/2003
2008-0038 9100.09-00 Section 442; Accounting Periods 09/23/2008
2003-0199 9100.00-00 Extension of Time for Making Certain Elections 09/29/2003
2005-0109 9100.00-00 Extension of Time for Making Certain Elections 06/23/2005
2004-0107 9100.00-00 Extension of Time for Making Certain Elections 06/28/2004
2004-0190 9100.00-00 Extension of Time for Making Certain Elections 12/22/2004
2005-0156 9100.00-00 Extension of Time for Making Certain Elections 09/21/2005
2000-0143 9100.00-00 Extension of Time for Making Certain Elections 09/30/2000
2005-0143 9100.00-00 Extension of Time for Making Certain Elections 09/21/2005
2005-0151 9100.00-00 Extension of Time for Making Certain Elections 09/22/2005
2010-0205 901.01-03 Definition of Income Tax 09/30/2010
2004-0176 901.01-03 Definition of Income Tax 12/22/2004
2009-0251 901.01-03 Definition of Income Tax 12/30/2010
2003-0196 901.01-00 Allowance of Credit 09/16/2003
2014-0006 901.01-00 Allowance of Credit 03/28/2014
2000-0024 894.11-00 Income Affected by Treaty; Pensions 2000-0024 Tax Conventions (See Also 894.01-00 through 894.12-00); U.S. Inco 06/30/2000
2004-0154 894.11-00 Pensions 09/16/2004
2003-0234 894.00-00 Income Affected by Treaty 12/20/2003
2004-0234 893.02-00 Compensation for Official Services Rendered to Foreign Government or International Organization 12/23/2004
2004-0101 892.07-00 International Organizations Qualifying for Exemption Under Section 892 06/28/2004
2011-0098 882.00-00; 894.00-00 Tax on Income of Foreign Corporations Connected with United States Business; Income Affected by Treaty 12/06/2011
2001-0229 877.00-00 Expatriation to Avoid Tax 09/24/2001
2005-0093 871.03-00 U.S. Trade or Business v. No U.S. Trade or Business 06/22/2005
2002-0036 871.02-05 Capital Gains of Aliens Present In the U.S. 183 Days or More 03/29/2002
2001-0254 871.02 Index Number: 1441.02 Tax on Nonresident Aliens 2001-0254 Income Subject to Withholding v. Not Subject to Withholding 01/11/2002
2010-0152 871.00-00; 894.00-00 Tax on Nonresident Alien Individuals; Income Affected by Treaty 06/25/2010
2001-0122 863.00-00 Items Not Specified in Sections 861 or 862 06/29/2001
2000-0082 861.08-15 Income From Sources Within the U.S.; Allocation and Apportionment 2000-0082 Income Affected by Treaty 904.00-00 Limitation on Credit 06/30/2000
2001-0287 861.03-03 Received from 80-20 companies 12/10/2001
2001-0175 861.00-00 Income From Sources Within the U.S. 09/26/2001
2001-0174 861.00-00 Income From Sources Within the U.S. 09/21/2001
2002-0252 861.00-00 Income From Sources Within the U.S. 12/19/2002
2001-0028 861.00-00 Income From Sources Within the U.S. 03/30/2001
2002-0105 861.00-00 Income From Sources Within the U.S. 07/02/2002
2005-0067 861.00-00 Income From Sources Within the U.S. 06/22/2005
2002-0079 861.00-00 Income From Sources Within the U.S. 07/02/2002
2003-0201 861.00-00 Income From Sources Within the U.S. 09/29/2003
2001-0027 861.00-00 Election to Expense Certain Depreciable Business Assets 03/30/2001
2003-0037 861.00-00 Income From Sources Within the U.S. 02/27/2003
2016-0042 86.03-00 Tier 1 Railroad Retirement Benefit 10/12/2016
2005-0077 86.02-00 Social Security Benefit 06/21/2005
2002-0111 86.02-00 Social Security Benefit 07/02/2002
2006-0009 86.02-00 Social Security Benefit 04/03/2006
2008-0015 86.01-04 Base Amount 06/24/2008
2002-0204 86.01-03 Modified Adjusted Gross Income 12/19/2002
2001-0074 86.01-03 Modified Adjusted Gross Income;Interest on State and Local Bonds 03/30/2001
2009-0160 86.01-03 Modified Adjusted Gross Income 09/25/2009
2005-0007 86.01-02 Taxpayers to Whom Applies 03/21/2005
2000-0183 86.01-01 Social Security and Tier 1 Railroad Retirement Benefits; Computat 09/30/2000
2001-0168 86.01-01 In General 09/21/2001
2008-0027 86.01-00 Computation 09/22/2008
2008-0003 86.01-00 Computation 03/25/2008
2001-0141 86.01-00 Social Security and Tier 1 Railroad Retirement Benefits; Computation 06/29/2001
2012-0037 86.00-00 Social Security and Tier 1 Railroad Retirement Benefits 06/29/2012
2001-0131 86.00-00 Social Security and Tier 1 Railroad Retirement Benefits 06/29/2001
2011-0040 86.00-00 Social Security and Tier 1 Railroad Retirement Benefits 06/24/2011
2001-0255 86.00-00 Social Security and Tier 1 Railroad Retirement Benefits 12/10/2001
2001-0135 852.02-00 Taxation of Regulated Investment Companies and Their Shareholders; Cap... 06/29/2001
2021-0019 85.00-00 Unemployment Compensation 09/24/2021
2010-0138 85.00-00 Unemployment Compensation 06/25/2010
2014-0026 83.03-01; 457.08-07; 3121.16-02 Substantial Risk of Forfeiture; Substantial Risk of Forfeiture; Nonqualified Deferred Compensation Plans 09/26/2014
2004-0155 83.02-04 Revocability of Election 09/13/2004
2001-0224 83.02-04 Revocability of Election 09/24/2001
2018-0036 83.01-00 When Includible in Gross Income 12/28/2018
2009-0073 83.01-00 When Includible in Gross Income 06/27/2009
2007-0038 83.00-00 Property Transferred in Connection With Performance of Services 09/21/2007
2006-0091 83.00-00 Property Transferred in Connection With Performance of Services 12/06/2006
2005-0219 82.00-00 Reimbursement for Expenses of Moving 12/28/2005
2000-0134 82.00-00 Reimbursement for Expenses of Moving 09/30/2000
2021-0006 79.00-00 Group-Term Life Insurance--Employees (Payments Included v. Not Included) 06/25/2021
2021-0015 7873.00-00 Federal Tax Treatment of Income Derived By Indians From Exercise of Fishing Rights Secured by Treaty, Etc. 09/24/2021
2000-0184 7871.00-00 Indian Tribal Governments Treated As States For Certain Purposes 09/30/2000
2003-0249 7701.21.00 Definition of Resident Alien 12/23/2003
2003-0121 7701.21-05 First-Year Election 06/27/2003
2014-0033 7701.21-00; 877.00-00; 877A.00-00 Definition of Resident Alien; Expatriation to Avoid Tax; Mark-to-Market Regime for Expatriation 09/26/2014
2021-0029 7701.18-00 Income Tax Return Prepayer 12/30/2021
2015-0039 7701.03-08 Ordinary Trusts 12/24/2015
2005-0192 7701.02-00 Partnerships v. Associations 09/22/2005
2009-0214 7701.02-00 Partnerships v. Associations 12/31/2009
2000-0167 7701.02-00 Definitions; Partnerships v. Associations 09/30/2000
2003-0247 7701.00-00 Definitions 12/23/2003
2005-0188 7701.00-00 Definitions 09/22/2005
2000-0158 7701.00-00 Definitions 09/30/2000
2000-0238 7701.00-00 Definitions 09/30/2000
2005-0098 7701.00-00 Definitions 06/22/2005
2005-0025 7701.00-00 Definitions 03/22/2005
2006-0031 7701.00-00 Definitions 08/30/2006
2005-0047 7701.00-00 Definitions 03/22/2005
2010-0220 7701.00-00 Definitions 09/30/2010
2010-0047 7701.00-00 Definitions 03/23/2010
2005-0183 7701.00-00 Definitions 09/22/2005
2016-0041 761.01-00 Partnership 06/24/2016
2010-0154 754.02-00; 9100.15-00 Timeliness of Election; Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 06/25/2010
2003-0038 752.02-00 Decrease in Partner's Liabilities 02/27/2003
2007-0016 7508A.00-00 Authority to Postpone Certain Tax-Related Deadlines by Reason of Presidentially Declared Disasters 06/08/2007
2004-0055 7508.00-00 Time for Performing Certain Acts Postponed by Reason of Service in a Combat Zone 03/24/2004
2004-0087 7436.00-00 Proceedings for Determination of Employment Status 06/29/2004
2006-0012 74.00-00 Prizes and Awards 03/21/2006
2021-0021 72.20-00 Tax on Early Distributions from Qualified Retirement Plans 09/24/2021

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