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編號 UILC 主題 發布日期
2015-0009 274.08-00 Substantiation 03/27/2015
2001-0189 274.08-00 Substantiation 09/25/2001
2010-0042 3402.06-00 Supplemental Payments 03/09/2010
2001-0032 3402.06-00 Supplemental Payments 03/30/2001
2002-0004 3402-06-00 Supplemental Payments 03/29/2002
2012-0059 3402.06-00 Supplemental Payments 09/28/2012
2004-0085 3121.01-11 Supplemental Unemployment Benefit Plans 06/29/2004
2011-0037 152.08-00 Support Test for Children of Divorced Parents 06/24/2011
2010-0108 152.08-00 Support Test for Children of Divorced Parents 06/25/2010
2002-0046 9114.03-38 Switzerland 03/29/2002
2000-0187 9114.03-06 Tax Conventions (See Also 894.01-00 through 894.12-00); U.S. Inco 09/30/2000
2000-0165 9114.03-03 Tax Conventions (See Also 894.01-00 through 894.12-00); U.S. Inco 09/30/2000
2000-0053 9114.03-42 Tax Conventions (See Also 894.01-00 through 894.12-00); U.S. Inco 06/30/2000
2000-0033 9114.03-06 Tax Conventions (See Also 894.01-00 through 894.12-00); U.S. Inco 06/30/2000
2000-0281 9114.03-06 Tax Conventions (See Also 894.01-00 through 894.12-00); U.S. Inco 12/29/2000
2001-0097 9114.03-06 Tax Conventions (See Also 894.01-00 through 894.120); U.S. Income Tax 06/29/2001
2005-0217 9114.03-06 Tax Conventions; U.S. Income Tax Treaties; Canada 12/28/2005
2005-0212 9114.03-20 Tax Conventions; U.S. Income Tax Treaties; Italy 12/15/2005
2006-0043 162.08-07 Tax Home v. Non-Tax Home 08/30/2006
2008-0034 1.00-00 Tax Imposed 09/23/2008
2010-0125 1.00-00 Tax Imposed 06/25/2010
2014-0044 1.00-00 Tax Imposed 12/26/2014
2009-0254 2101.00-00 Tax Imposed v. Not Imposed on Estates on Nonresidents Not Citizens 12/31/2009
2014-0019 1.00-00; 2.00-00; 7703.00-00 Tax Imposed; Definitions and Special Rules; Determination of Marital Status 06/27/2014
2021-0021 72.20-00 Tax on Early Distributions from Qualified Retirement Plans 09/24/2021
2005-0039 2601.00-00 Tax On Generation Skipping Transfers 03/22/2005
2001-0045 4051.00-00 Tax on Heavy Trucks & Trailers Sold at Retail (Taxable v. Non-Taxable) 03/30/2001
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
2010-0152 871.00-00; 894.00-00 Tax on Nonresident Alien Individuals; Income Affected by Treaty 06/25/2010
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
2018-0017 408.08-00 Tax Treatment of Accounts and Annuities 09/28/2018
2021-0020 408.08-00 Tax Treatment of Accounts and Annuities 09/24/2021
2014-0003 408.08-00 Tax Treatment of Accounts and Annuities 03/28/2014
2004-0117 1394.00-00 Tax-Exempt Enterprise Zone Facility Bonds 06/29/2004
2007-0029 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 06/20/2007
2015-0017 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 06/26/2015
2016-0062 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 10/12/2016
2001-0275 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 12/11/2001
2009-0211 2503.00-00 Taxable Gifts (Annual Exclusion Allowed v. Not Allowed) 12/31/2009
2000-0056 2503.00-00 Taxable Gifts (Annual Exclusion Allowed v. Not Allowed) 06/30/2000
2015-0008 63.00-00 Taxable Income Defined 03/27/2015
2000-0381 63.03-00 Taxable Income Defined; Additional Standard Deduction For Aged an 12/29/2000
2016-0025 9431.02-00 Taxation based on residency status 03/25/2016
2000-0026 0852.02-01 Taxation of Regulated Investment Companies and Their Shareholders 06/30/2000
2001-0135 852.02-00 Taxation of Regulated Investment Companies and Their Shareholders; Cap... 06/29/2001
2010-0119 164.00-00 Taxes 06/25/2010
2010-0006 164.00-00 Taxes 03/08/2010
2012-0018 164.00-00 Taxes 03/21/2012
2009-0088 164.00-00 Taxes 06/27/2009
2018-0007 164.00-00; 170.00-00 Taxes; Charitable, Etc. Contributions and Gifts 06/29/2018
2018-0010 164.00-00; 170.00-00 Taxes; Charitable, Etc. Contributions and Gifts 06/29/2018
2005-0007 86.01-02 Taxpayers to Whom Applies 03/21/2005
2003-0242 1362.02-00 Termination of Election 12/30/2003
2003-0264 1362.02-00 Termination of Election 12/30/2003
2002-0140 1402.12-00 Termination Payments to Insurance Agents 09/25/2002
2009-0110 1402.12-00 Termination Payments to Insurance Agents 06/27/2009
2016-0042 86.03-00 Tier 1 Railroad Retirement Benefit 10/12/2016
2001-0292 42.08-01 Time for Making Allocation 12/10/2001
2002-0130 6655.04-02 Time For Payment 09/24/2002
2004-0055 7508.00-00 Time for Performing Certain Acts Postponed by Reason of Service in a Combat Zone 03/24/2004
2007-0035 170.01-00 Time of Making Contribution 09/21/2007
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
2002-0063 911.11-01 Timely filed returns 06/24/2002
2002-0017 911.11-01 Timely filed returns 03/29/2002
2002-0158 911.11-01 Timely filed returns 09/26/2002
2002-0250 3121.01-05 Tips and Gratuities 12/23/2002
2010-0051 501.02-00 Title-Holding Company 06/25/2010
2004-0123 62.02-05 Tool / Equipment Rental 09/14/2004
2004-0171 62.02-05 Tool / Equipment Rental 12/21/2004
2008-0005 62.02-05 Tool / Equipment Rental 03/25/2008
2008-0028 62.02-05 Tool / Equipment Rental 09/23/2008
2005-0078 62.02-05 Tool / Equipment Rental 06/22/2005
2004-0178 62.02-05 Tool / Equipment Rental 12/22/2004
2007-0040 62.02-05 Tool / Equipment Rental 09/21/2007
2005-0124 62.02-05 Tool / Equipment Rental 09/06/2005
2012-0055 62.02-00 Trade and Business Deductions of Employees 09/28/2012
2003-0114 62.02-00 Trade and Business Deductions of Employees 06/26/2003
2003-0204 62.02-00; 162.01-08 Trade and Business Deductions of Employees; Reasonable Expectation of Profit v. No Reasonable Expectation 09/29/2003
2009-0001 62.02-02, 274.03-00 Trade and Business Deductions of Employees; Reimbursements. Disallowance of Certain Entertainment, etc., Expense; Traveling 01/02/2009
2004-0010 174.04-00 Trade or Business 03/12/2004
2000-0293 162.00-00 Trade or Business (Deductible v. Not Deductible) 12/29/2000
2011-0025 162.00-00 Trade or Business (Deductible v. Not Deductible) 03/25/2011
2001-0014 162.00-00 Trade or Business (Deductible v. Not Deductible) 03/30/2001
2008-0008 162.00-00 Trade or Business (Deductible v. Not Deductible) 06/26/2008
2000-0066 162.00-00 Trade or Business (Deductible v. Not Deductible) 06/30/2000
2010-0224 162.00-00 Trade or Business (Deductible v. Not Deductible) 09/30/2010
2010-0218 162.00-00 Trade or Business (Deductible v. Not Deductible) 09/30/2010
2001-0288 162.00-00 Trade or Business (Deductible v. Not Deductible) 12/10/2001
2011-0086 162.00-00 Trade or Business (Deductible v. Not Deductible) 12/06/2011
2010-0147 162.00-00 Trade or Business (Deductible v. Not Deductible) 06/25/2010
2010-0044 162.00-00 Trade or Business (Deductible v. Not Deductible) 03/09/2010
2011-0017 162.00-00 Trade or Business (Deductible v. Not Deductible) 03/25/2011
2000-0062 162.00-00 Trade or Business (Deductible v. Not Deductible) 2000-0062 Deductions For Losses; Limitations on Losses of Individuals - Tra 06/30/2000
2001-0093 162.13-5 Trade or Business (Deductible v. Not Deductible); Employees; Meals and... 06/29/2001
2000-0045 162.36-04 Trade or Business (Deductible v. Not Deductible); Million Dollar 06/30/2000
2000-0018 0162.03-01 Trade or Business (Deductible v. Not Deductible); Proof of Expend 06/30/2000
2000-0406 162.03-01 Trade or Business (Deductible v. Not Deductible); Proof of Expend 12/29/2000
2000-0086 162.03-01 Trade or Business (Deductible v. Not Deductible); Proof of Expend 06/30/2000
2000-0031 162.03-01 Trade or Business (Deductible v. Not Deductible); Proof of Expend 2000-0031 Charitable, Etc. Contributions and Gifts; Standard Mileage Rate 06/30/2000
2001-0127 162.03-01 Trade or Business (Deductible v. Not Deductible); Proof of Expenditure 06/29/2001

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