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編號 UILC 主題 發布日期
2009-0047 451.23-00 Special Rules for Crop Insurance Proceeds 03/31/2009
2009-0048 451.23-00 Special Rules for Crop Insurance Proceeds 03/31/2009
2009-0024 451.23-00 Special Rules for Crop Insurance Proceeds 03/31/2009
2006-0035 451.20-00 Cash Method 08/30/2006
2015-0006 451.20-00 Cash Method 03/27/2015
2009-0151 451.14-06; 1272.00-00 Interest; Current Inclusion in Income of Original Issue Discount 09/25/2009
2001-0044 451.14-00 Constructive Receipt 03/30/2001
2006-0014 451.14-00 Constructive Receipt 03/21/2006
2004-0006 451.13-01 Services (Rev. Rul. 71-21) 03/30/2004
2004-0067 451.13-01 Services (Rev. Rul. 71-21) 03/26/2004
2004-0167 451.13-00 Prepaid and Advance Income 09/16/2004
2005-0139 451.00-00 General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) 09/07/2005
2012-0039 451.00-00 General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) 06/29/2012
2006-0005 451.00-00 General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) 04/03/2006
2000-0092 45.03-00 Electricity Produced from Certain Renewable Sources; Definitions 06/30/2000
2010-0025 45.00-00; 48.00-00 Electricity Produced from Certain Renewable Sources; Reforestation Credit 03/08/2010
2005-0222 45.00-00 Electricity Produced from Certain Renewable Sources 12/28/2005
2010-0037 45.00-00 Electricity Produced from Certain Renewable Sources 03/09/2010
2002-0243 4481.00-00 Use of Certain Vehicles Tax (Taxable v. Not Taxable) 12/23/2002
2001-0019 4481.00-00 Use of Certain Vehicles Tax (Taxable v. Not Taxable) 03/30/2001
2003-0029 4481.00-00 Use of Certain Vehicles Tax (Taxable v. Not Taxable) 03/28/2003
2002-0244 4481.00-00 Use of Certain Vehicles Tax (Taxable v. Not Taxable) 12/23/2002
2003-0030 4481.00-00 Use of Certain Vehicles Tax (Taxable v. Not Taxable) 02/26/2003
2002-0201 4481.00-00 Use of Certain Vehicles Tax (Taxable v. Not Taxable) 09/30/2002
2010-0143 446.04-06; 9100.10-01 Change Between Cash and Accrual Basis (See also 0446.12-00 thru 0446.17-00); Accounting Methods 06/25/2010
2010-0127 446.04-06; 9100.10-01 Change Between Cash and Accrual Basis Accounting Methods (See Also 0446.12-00 thru 0446.17-00) 06/25/2010
2010-0148 446.00-00 General Rule for Methods of Accounting (Permissible v. Not Permissible) 06/25/2010
2003-0248 444.00-00 Election of Taxable Year Other Than Required Year 12/15/2003
2009-0122 442.00-00 Change of Annual Accounting Period (Permitted v. Not Permitted) 06/27/2009
2011-0030 442.00-00 Change of Annual Accounting Period (Permitted v. Not Permitted) (See Also 444.00-00) 06/24/2011
2000-0272 44.62-00 Purchase of New Principal Residence; Eligible Access Expenditures 2000-0272 Expenditures to Remove Architectural and Transportation Barriers 12/29/2000
2010-0253 44.61-00; 44.62-00 Eligible Small Business; Eligible Access Expenditures 12/30/2010
2012-0021 44.00.00-00 INSOLVENCY (OTHER THAN UNDER BANKRUPTCY ACT) (See: Prior. Insol) 03/23/2012
2004-0050 44.00-00 Purchase of New Principal Residence 03/17/2004
2015-0013 4371.00-00 Foreign Insurers Policies Tax (Taxable v. Not Taxable) 06/26/2015
2003-0195 4371.00-00 Foreign Insurers Policies Tax (Taxable v. Not Taxable) 09/16/2003
2001-0248 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 09/25/2001
2002-0124 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 09/26/2002
2001-0203 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 09/21/2001
2001-0268 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 12/10/2001
2001-0164 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 06/29/2001
2002-0146 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 09/30/2002
2001-0205 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 09/25/2001
2001-0278 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 12/10/2001
2000-0004 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 03/31/2000
2001-0080 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 06/29/2001
2001-0204 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 09/25/2001
2002-0099 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 07/02/2002
2001-0048 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 03/30/2001
2002-0249 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 12/23/2002
2000-0247 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 12/29/2000
2001-0249 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 09/25/2001
2001-0233 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 09/25/2001
2002-0142 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 09/30/2002
2001-0201 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 09/24/2001
2000-0034 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 06/30/2000
2000-0013 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 06/30/2000
2001-0129 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 06/29/2001
2001-0190 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 09/21/2001
2001-0070 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 03/30/2001
2001-0247 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 09/25/2001
2001-0267 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 12/11/2001
2002-0060 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 07/02/2002
2002-0078 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 06/25/2002
2001-0202 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 09/21/2001
2001-0064 4251.01-00 Imposition and Rate of Tax 03/30/2001
2001-0120 4251.00-00 Communications Tax (Taxable v. Not Taxable) 06/29/2001
2000-0126 4251.00-00 Communications Tax (Taxable v. Not Taxable) 06/30/2000
2005-0031 424.01-00 Modification, Extension or Renewal of Options 03/22/2005
2001-0073 4221.00-00 Certain Tax-Free Sales 03/30/2001
2000-0088 42.09-00 Low-Income Housing Credit; Definitions and Special Rules 06/30/2000
2001-0292 42.08-01 Time for Making Allocation 12/10/2001
2004-0061 42.00-00 Low-Income Housing Credit 03/25/2004
2009-0235 42.00-00 Low-Income Housing Credit 12/31/2009
2001-0137 4161.00-00 Sporting Goods Taxes 06/29/2001
2017-0026 415.01-02 Adjustment to Benefit 09/29/2017
2017-0023 415.01-00 Limitation for Defined Benefit Plans 09/29/2017
2016-0031 415.01-00 Limitation for Defined Benefit Plans 06/24/2016
2019-0021 415.00-00; 415.01-08 Limitations on Benefits and Contributions Under Qualified Plans; Collectively Bargained Plans 09/27/2019
2018-0035 415.00-00 Limitations on Benefits and Contributions Under Qualified Plans 12/28/2018
2012-0050 414.07-00 Governmental Plan 09/28/2012
2012-0053 414.07-00 Governmental Plan 09/28/2012
2012-0047 414.07-00 Governmental Plan 09/28/2012
2012-0044 414.07-00 Governmental Plan 09/28/2012
2012-0049 414.07-00 Governmental Plan 09/28/2012
2012-0046 414.07-00 Governmental Plan 09/28/2012
2012-0045 414.07-00 Governmental Plan 09/28/2012
2012-0054 414.07-00 Governmental Plan 09/28/2012
2016-0047 414.07-00 Governmental Plan 10/12/2016
2012-0052 414.07-00 Governmental Plan 09/28/2012
2012-0051 414.07-00 Governmental Plan 09/28/2012
2016-0044 414.07-00 Governmental Plan 10/12/2016
2012-0048 414.07-00 Governmental Plan 09/28/2012
2015-0037 412.06-00 Minimum Funding Waiver 12/24/2015
2020-0034 411.00-00 Minimum Vesting Standards 12/31/2020
2022-0006 410.02-00 Eligibility 06/24/2022
2006-0033 409A.00-00 Nonqualified Deferred Compensation 08/30/2006
2005-0202 409A.00-00 Nonqualified Deferred Compensation 12/27/2005
2006-0004 409A.00-00 Nonqualified Deferred Compensation 03/21/2006
2000-0163 408A.00-00 Roth IRA 09/30/2000

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