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尋求幫助
編號 UILC 主題 發布日期
2000-0063 1402.00-00 Definitions 06/30/2000
2007-0010 1402.00-00 Definitions 03/12/2007
2007-0020 1402.00-00 Definitions 06/08/2007
2019-0012 1402.00-00; 1402.05-00; 107.00-00; 107.01-00; 3401.02-00; 3401.04-02; 3121.04-01 Definitions; Ministers, Members of Religious Orders, Christian Science Practitioners (Election); Rental Value of Parsonage (Excluded v. Not Excluded); Rental Allowance; Renumeration Not Subject to Withholding; Employee v. Not an Employee; Common Law Tests 06/28/2019
2016-0069 1402.00-00; 164.11-00 Definitions; Self-Employment Taxes 10/12/2016
2016-0083 1402.01-00 Net Earnings From Self-Employment 01/08/2017
2000-0275 1402.01-00 Definitions; Net Earnings From Self-Employment 12/29/2000
2016-0081 1402.01-00 Net Earnings From Self-Employment 01/08/2017
2012-0035 1402.01-01 Rentals from Real Estate 06/29/2012
2000-0039 1402.02-00 Definitions; Self-Employment Income 06/30/2000
2006-0022 1402.02-00 Self-Employment Income 03/21/2006
2000-0038 1402.02-00 Definitions; Self-Employment Income 06/30/2000
2002-0144 1402.03-00 Trade or Business (Reference to Section 162) 09/30/2002
2009-0020 1402.05-00 Ministers, Members of Religious Orders, Christian Science Practitioners (Election) 03/31/2009
2001-0300 1402.05-00 Ministers, Members of Religious Orders, Christian Science Practitioners (Election) 12/10/2001
2016-0084 1402.08-00 Members of Certain Religious Faiths 01/08/2017
2002-0140 1402.12-00 Termination Payments to Insurance Agents 09/25/2002
2000-0297 1402.12-00 Definitions; Termination Payments to Insurance Agents 12/29/2000
2009-0110 1402.12-00 Termination Payments to Insurance Agents 06/27/2009
2004-0158 141.00-00 Private Activity Bond; Qualified Bond 12/23/2004
2005-0056 141.01-04 Output Facilities 03/24/2005
2005-0062 1441.00-00 Withholding of Tax on Nonresident Aliens (Required v. Not Required) 03/31/2005
2001-0076 1441.00-00 Withholding of Tax on Nonresident Aliens (Required v. Not Required) 06/29/2001
2001-0138 1441.00-00 Withholding of Tax on Nonresident Aliens (Required v. Not Required) 06/29/2001
2001-0077 1441.00-00 Withholding of Tax on Nonresident Aliens (Required v. Not Required) 06/29/2001
2010-0150 1441.00-00; 86.00-00; 7701.06-00; 3121.00-00 Withholding of Tax on Nonresident Aliens (Required v. Not Required); Social Security and Tier 1 Railroad Retirement Benefits; Person; Definitions 06/25/2010
2002-0194 148.08-00 Index Number: 148.08-03 Index Number: 148.08-11 Required Rebate to the U.S. 2002-0194 Due Dates 2002-0194 Penalties in Lieu of Loss of Tax Exemption 09/30/2002
2003-0069 148.08-00; 148.08-03; 148.08-11 Required Rebate to the U.S. ; Due Dates; Penalties in Lieu of Loss of Tax Exemption 03/28/2003
2015-0038 1502.00-00; 1502.75-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns); Filing Requirements 12/24/2015
2014-0023 1502.75-00 Filing Requirements 09/26/2014
2000-0397 151.03-00 Allowance of Deductions for Personal Exemption; Dependents 12/29/2000
2000-0075 151.03-00 Allowance of Deductions for Personal Exemption; Dependents 06/30/2000
2000-0078 151.03-00 Allowance of Deductions for Personal Exemption; Dependents 06/30/2000
2001-0302 151.03-00 Dependents 12/11/2001
2004-0084 151.03-03 Student 06/28/2004
2007-0039 152.00-00 Dependent Defined 09/21/2007
2015-0019 152.00-00 Dependent Defined 06/26/2015
2001-0237 152.06-00 Over 1/2 Support 09/24/2001
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
2003-0194 152.08-02 Release of Exemption 09/03/2003
2012-0072 152.08-02 Release of Exemption 12/28/2012
2010-0060 152.08-02 Release of Exemption 06/25/2010
2018-0004 152.09-00 Nonresident, Non U.S. Citizen 03/30/2018
2001-0157 152.09-00 Dependent Defined; Nonresident, Non U.S. Citizen 06/29/2001
2013-0016 1563.01-00 Controlled Groups 06/28/2013
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
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
2001-0288 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
2005-0147 162.01-03 Trade or Business v. Hobby 09/21/2005
2001-0015 162.03-01 Substantiation 03/30/2001
2000-0406 162.03-01 Trade or Business (Deductible v. Not Deductible); Proof of Expend 12/29/2000
2001-0127 162.03-01 Trade or Business (Deductible v. Not Deductible); Proof of Expenditure 06/29/2001
2001-0139 162.03-01 Trade or Business (Deductible v. Not Deductible); Proof of Expenditure 06/29/2001
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
2000-0086 162.03-01 Trade or Business (Deductible v. Not Deductible); Proof of Expend 06/30/2000
2000-0401 162.03-01 Election by Small Business Corporation 12/29/2000
2010-0242 162.05-21 Reimbursement of Another's Legal Expenses 12/30/2010
2010-0235 162.05-21 Reimbursement of Another's Legal Expenses 12/30/2010
2004-0086 162.07-00 Compensation 06/28/2004
2004-0035 162.07-04 Employee Benefits 03/16/2004
2004-0166 162.08-00 Travel (See also UILC 162.12-06 and 162.13-03) 09/16/2004
2011-0023 162.08-00 Travel (See Also Issues 162.12-06 and 162.13-03) 03/25/2011
2005-0015 162.08-00 Travel (See Also Issues 162.12-06 and 162.13-03) 03/24/2005
2000-0036 162.08-00 Trade or Business (Deductible v. Not Deductible); Travel (See Als 06/30/2000
2010-0115 162.08-00; 170.15-00 ; 213.05-01 Travel (See Also Issues 162.12-06 and 162.13-03); Standard Mileage Rate; Travel 06/25/2010
2019-0003 162.08-02 Away From Home v. Not Away From Home 03/29/2019
2003-0135 162.08-02 Away From Home v. Not Away From Home 06/27/2003
2003-0080 162.08-02 Away From Home v. Not Away From Home 06/16/2003
2011-0033 162.08-02 Away From Home v. Not Away From Home 06/24/2011
2003-0052 162.08-02 Index Number: 62.02-02 Away From Home v. Not Away From Home 2003-0052 Reimbursements 03/28/2003
2002-0059 162.08-04 Index Number: 162.13-03 Reimbursement 2002-0059 Travel 06/24/2002
2001-0156 162.08-06 Trade or Business (Deductible v. Not Deductible); Travel (See Also Iss... 06/29/2001
2000-0262 162.08-06 Trade or Business (Deductible v. Not Deductible); Travel (See Als 12/29/2000
2004-0063 162.08-06 Commuting 03/25/2004
2006-0043 162.08-07 Tax Home v. Non-Tax Home 08/30/2006
2003-0133 162.08-11 Automobile, Private Airplane, etc., Expenses 06/27/2003
2000-0020 162.08-11 Trade or Business (Deductible v. Not Deductible); Travel (See Als 06/30/2000
2004-0185 162.12-00 Education 12/22/2004
2023-0008 162.13-00 Employees 11/17/2023
2002-0020 162.13-05 Meals and Lodging 03/19/2002
2001-0093 162.13-5 Trade or Business (Deductible v. Not Deductible); Employees; Meals and... 06/29/2001
2013-0010 162.15-02 Cost of Materials 03/29/2013
2018-0022 162.24-06; 164.12-00 Local Legislation; Other 09/28/2018
2018-0023 162.24-06; 164.12-00 Local Legislation; Other 09/28/2018
2017-0022 162.33-02 Qualifying Events 09/29/2017
2000-0045 162.36-04 Trade or Business (Deductible v. Not Deductible); Million Dollar 06/30/2000
2000-0017 163.06-00 Interest; Qualified Residence Interest 2000-0017 General Rule for Taxable Year of Deduction (Year Paid v. Not Year 06/30/2000
2001-0072 163.06-01 Acquisition Indebtedness; Real Property Taxes 03/30/2001
2001-0234 163.06-01 Index Number: 164.01-00 Index Number: 265.00-00 Acquisition Indebtedness 2001-0234 Real Property Taxes 2001-0234 Expenses and Interest Relating to Tax-Exempt Income (Deductible v. Not Deductible) 09/24/2001

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