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Number UILC Subject Release Date
Number 2002-0052 UILC 1362.00-00 Subject Election by Small Business Corporation Release Date 06/21/2002
Number 2002-0051 UILC 1362.00-00 Subject Election by Small Business Corporation Release Date 07/02/2002
Number 2002-0050 UILC 1362.00-00 Subject Election by Small Business Corporation Release Date 06/21/2002
Number 2002-0049 UILC 1362.00-00 Subject Election by Small Business Corporation Release Date 07/02/2002
Number 2002-0048 UILC 1362.00-00 Subject Election by Small Business Corporation Release Date 06/21/2002
Number 2002-0047 UILC 1362.00-00 Subject Election by Small Business Corporation Release Date 06/19/2002
Number 2002-0046 UILC 9114.03-38 Subject Switzerland Release Date 03/29/2002
Number 2002-0045 UILC 1362.00-00 Subject Election by Small Business Corporation Release Date 03/20/2002
Number 2002-0044 UILC 3121.01-22 Subject Stock-based Remuneration and Stock Options Release Date 03/29/2002
Number 2002-0043 UILC 9999.98-00 Subject Not Able to Identify Under Present List Release Date 03/29/2002
Number 2002-0042 UILC 1362.00-00 Subject Election by Small Business Corporation Release Date 03/19/2002
Number 2002-0041 UILC 501.03-08 Index Number: 501.33-00 Subject Educational Organizations 2002-0041 Private v. Public Interest Served Release Date 03/29/2002
Number 2002-0040 UILC 1362.00-00 Subject Election by Small Business Corporation Release Date 03/19/2002
Number 2002-0039 UILC 671.00-00 Subject Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners Release Date 03/19/2002
Number 2002-0038 UILC 9999.98-00 Subject Not Able to Identify Under Present List Release Date 03/19/2002
Number 2002-0037 UILC 179.00-00 Subject Election to Expense Certain Depreciable Business Assets Release Date 03/19/2002
Number 2002-0036 UILC 871.02-05 Subject Capital Gains of Aliens Present In the U.S. 183 Days or More Release Date 03/29/2002
Number 2002-0035 UILC 6416.00-00 Index Number: 6421.00-00 Subject Certain Taxes on Sales and Services 2002-0035 Gasoline Used for Certain Nonhighway Purposes, Used by Local Transit Systems or Sold For Certain Exempt Purposes Release Date 03/19/2002
Number 2002-0034 UILC 117.05-00 Subject Limitation Release Date 03/29/2002
Number 2002-0033 UILC 1362.00-00 Subject Election by Small Business Corporation Release Date 03/19/2002
Number 2002-0032 UILC 1362.00-00 Subject Election by Small Business Corporation Release Date 03/19/2002
Number 2002-0031 UILC 1362.00-00 Subject Election by Small Business Corporation Release Date 03/19/2002
Number 2002-0030 UILC 1362.00-00 Subject Election by Small Business Corporation Release Date 03/19/2002
Number 2002-0029 UILC 1362.00-00 Subject Election by Small Business Corporation Release Date 03/19/2002
Number 2002-0028 UILC 1362.00-00 Subject Election by Small Business Corporation Release Date 03/19/2002
Number 2002-0027 UILC 1362.00-00 Subject Election by Small Business Corporation Release Date 03/19/2002
Number 2002-0026 UILC 6109-00-00 Subject Identifying Numbers Release Date 03/19/2002
Number 2002-0025 UILC 168.19-00 Subject Conventions Release Date 03/29/2002
Number 2002-0024 UILC 61.09-18 Subject Discharge of Indebtedness Release Date 03/29/2002
Number 2002-0023 UILC 401.06-00 Subject Required Distributions Release Date 03/29/2002
Number 2002-0022 UILC 6050S.00-00 Subject Returns Relating to Higher Education Tuition and Related Expenses Release Date 03/29/2002
Number 2002-0021 UILC 501.03-11 Subject Hospitals and Health Clinics (See Also 0501.06-03) Release Date 03/29/2002
Number 2002-0020 UILC 162.13-05 Subject Meals and Lodging Release Date 03/19/2002
Number 2002-0019 UILC 61.00-00 Index Number: 893.01-00 Index Number: 911.06-00 Index N Subject Gross Income v. Not Gross Income 2002-0019 Citizens of the United States 2002-0019 Foreign Earned Income 2002-0019 Housing Cost Amount Release Date 03/29/2002
Number 2002-0018 UILC 911.10-00 Subject Disallowance of Deductions, Exclusions and Credits Release Date 03/29/2002
Number 2002-0017 UILC 911.11-01 Subject Timely filed returns Release Date 03/29/2002
Number 2002-0016 UILC 1362.00-00 Subject Election by Small Business Corporation Release Date 03/19/2002
Number 2002-0015 UILC 1362.01-02 Subject Election After Termination Release Date 03/29/2002
Number 2002-0014 UILC 170.00-00 Subject Charitable, Etc. Contributions and Gifts Release Date 03/29/2002
Number 2002-0013 UILC 1221.02-00 Subject Property Held Primarily For Sale In Ordinary Course of Business Release Date 03/19/2002
Number 2002-0012 UILC 1362.00-00 Subject Election by Small Business Corporation Release Date 03/19/2002
Number 2002-0011 UILC 1362.00-00 Subject Election by Small Business Corporation Release Date 03/19/2002
Number 2002-0010 UILC 1361-00-00 Subject Definitions Release Date 03/19/2002
Number 2002-0009 UILC 1361.00-00 Subject Definitions Release Date 03/19/2002
Number 2002-0008 UILC 1362.00-00 Subject Election by Small Business Corporation Release Date 03/19/2002
Number 2002-0007 UILC 1362.00-00 Subject Election by Small Business Corporation Release Date 03/19/2002
Number 2002-0006 UILC 3401-01-05 Subject Shipping and Air Transportation ISP - Federal Income Tax Withholding on Compensation Paid to Nonresident Alien Crew by a Foreign Transportation Entity Release Date 03/29/2002
Number 2002-0005 UILC 3121.01-00 Subject Wages Release Date 03/29/2002
Number 2002-0004 UILC 3402-06-00 Subject Supplemental Payments Release Date 03/29/2002
Number 2002-0003 UILC 132.10-00 Subject Transit Passes Van Pools Release Date 03/19/2002
Number 2002-0002 UILC 62-00-00 Index Number: 62.14-00 Index Number: 274.08-00 Subject Adjusted Gross Income Defined 2002-0002 Other 2002-0002 Substantiation 2002-0002 Qualified Nonpersonal Use Vehicle 2002-0002 Qualified Nonpersonal Use Vehicle 2002-0002 Definition of Listed Property 2002-0002 Means of Transportation 2002-0002 Qualified Bus Release Date 04/03/2002
Number 2002-0001 UILC 61.52-01 Subject Valuation Release Date 03/29/2002
Number 2001-0315 UILC 6012.00-00 Subject Persons Required to Make Returns of Income (Required v. Not Required) Release Date 12/17/2001
Number 2001-0314 UILC 1362.00-00 Subject Election by Small Business Corporation Release Date 12/11/2001
Number 2001-0313 UILC 1362.00-00 Subject Election by Small Business Corporation Release Date 12/10/2001
Number 2001-0312 UILC 1362.00-00 Subject Election by Small Business Corporation Release Date 12/10/2001
Number 2001-0311 UILC 1362.00-00 Subject Election by Small Business Corporation Release Date 12/17/2001
Number 2001-0310 UILC 1362.00-00 Subject Election by Small Business Corporation Release Date 12/10/2001
Number 2001-0309 UILC 1362.00-00 Subject Election by Small Business Corporation Release Date 12/10/2001
Number 2001-0308 UILC 1362.00-00 Subject Election by Small Business Corporation Release Date 12/10/2001
Number 2001-0307 UILC 1362.00-00 Subject Election by Small Business Corporation Release Date 12/10/2001
Number 2001-0306 UILC 1362.00-00 Subject Election by Small Business Corporation Release Date 12/10/2001
Number 2001-0305 UILC 1362.00-00 Subject Election by Small Business Corporation Release Date 12/10/2001
Number 2001-0304 UILC 1362.00-00 Subject Election by Small Business Corporation Release Date 12/11/2001
Number 2001-0303 UILC 6011.00-00 Subject General Requirement of Return, Statement, or List Release Date 12/10/2001
Number 2001-0302 UILC 151.03-00 Subject Dependents Release Date 12/11/2001
Number 2001-0301 UILC 6001.00-00 Subject Notice or Regulations Requiring Records, Statements, and Special Returns (Sufficient v. Insufficient Records) (See 7602.00-00) Release Date 12/10/2001
Number 2001-0300 UILC 1402.05-00 Subject Ministers, Members of Religious Orders, Christian Science Practitioners (Election) Release Date 12/10/2001
Number 2001-0299 UILC 457.05-06 Subject Limited Catch-up Release Date 12/10/2001
Number 2001-0298 UILC 457.00-00 Subject Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations Release Date 12/10/2001
Number 2001-0297 UILC 213.05-00 Subject Medical Care Release Date 12/10/2001
Number 2001-0296 UILC 6421.00-00 Subject Gasoline Used for Certain Nonhighway Purposes, Used by Local Transit Systems or Sold For Certain Exempt Purposes Release Date 12/10/2001
Number 2001-0295 UILC 3402.05-00 Subject Withholding Exemptions and Exemption Certificates Release Date 12/10/2001
Number 2001-0294 UILC 6013.03-00 Index Number: 1.04-00 Subject Unmarried Individuals 2001-0294 Marital Status Release Date 12/11/2001
Number 2001-0293 UILC 6109.00-00 Subject Identifying Numbers Release Date 12/10/2001
Number 2001-0292 UILC 42.08-01 Subject Time for Making Allocation Release Date 12/10/2001
Number 2001-0291 UILC 2002.00-00 Subject Liability v. No Liability for Payment Release Date 12/10/2001
Number 2001-0290 UILC 71.00-00 Index Number: 215.00-00 Subject Alimony--Separate Maintenance Payments 2001-0290 Alimony, etc., Payments Release Date 12/10/2001
Number 2001-0289 UILC 179.00-00 Subject Election to Expense Certain Depreciable Business Assets Release Date 12/10/2001
Number 2001-0288 UILC 162.00-00 Subject Trade or Business (Deductible v. Not Deductible) Release Date 12/10/2001
Number 2001-0287 UILC 861.03-03 Subject Received from 80-20 companies Release Date 12/10/2001
Number 2001-0286 UILC 170-07.03 Index Number: 170-07.05 Index Number: 170-07.06 Subject Medical Organizations and Hospitals 2001-0286 Governmental Units 2001-0286 Publicly Supported Organizations Release Date 12/17/2001
Number 2001-0285 UILC 2039.00-00 Subject Annuities (Included v. Not Included in Gross Estate) Release Date 12/10/2001
Number 2001-0284 UILC 1362.00-00 Subject Election by Small Business Corporation Release Date 12/17/2001
Number 2001-0283 UILC 1362.00-00 Subject Election by Small Business Corporation Release Date 12/10/2001
Number 2001-0282 UILC 1362.00-00 Subject Election by Small Business Corporation Release Date 12/10/2001
Number 2001-0281 UILC 190.00-00 Subject Expenditures to Remove Architectural and Transportation Barriers to the Handicapped and Elderly Release Date 12/17/2001
Number 2001-0280 UILC 702.04-00 Subject Investment Clubs Release Date 12/10/2001
Number 2001-0279 UILC 702.04-00 Subject Investment Clubs Release Date 12/10/2001
Number 2001-0278 UILC 4261.00-00 Subject Transportation of Persons by Air (Taxable v. Nontaxable) Release Date 12/10/2001
Number 2001-0277 UILC 170.07-05 Subject Governmental Units Release Date 12/10/2001
Number 2001-0276 UILC 6038.01-00 Subject Who is Required to Furnish Information and Required Information for Foreign Corporations Release Date 12/10/2001
Number 2001-0275 UILC 402.00-00 Subject Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) Release Date 12/11/2001
Number 2001-0274 UILC 3121.01-22 Subject Stock-based Remuneration and Stock Options Release Date 12/10/2001
Number 2001-0273 UILC 3121.01-22 Subject Stock-based Remuneration and Stock Options Release Date 12/10/2001
Number 2001-0272 UILC 121.01-00 Subject General Requirements Release Date 12/10/2001
Number 2001-0271 UILC 165.04-00 Subject Limitations on Losses of Individuals - Casualty and Theft Release Date 12/10/2001
Number 2001-0270 UILC 3121.10-00 Index Number: 3121.01-06 Index Number: 6051.00-00 Subject Not Employees Under Section 530 of 1978 Revenue Act 2001-0270 Payment for Expenses 2001-0270 Receipts for Employees Release Date 12/10/2001
Number 2001-0269 UILC 2001.00-00 Subject Imposition and Rate of Tax Release Date 12/10/2001
Number 2001-0268 UILC 4261.00-00 Subject Transportation of Persons by Air (Taxable v. Nontaxable) Release Date 12/10/2001