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编号 UILC 主题 发布日期
2020-0004 61.00-00 Gross Income v. Not Gross Income 03/27/2020
2020-0003 501.03-00; 501.03-05; 6103.00-00 Religious, Charitable, etc., Institutions and Community Chest; Corporations; Confidentiality and Disclosure of Returns and Return Information 03/27/2020
2020-0002 125.00-00 Cafeteria Plans 03/27/2020
2020-0001 506.00-00 Organizations Required to Notify Secretary of Intent to Operate Under 501(c)(4) 03/27/2020
2019-0029 691.00-00 Recipients of Income in Respect of Decedents 12/27/2019
2019-0028 125.00-00 Cafeteria Plans 12/27/2019
2019-0027 71.00-00; 215.00-00 Alimony--Separate Maintenance Payments; Alimony, etc., Payments 12/27/2019
2019-0026 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 12/27/2019
2019-0025 1400Z.01-00 Designation of Opportunity Zones 12/27/2019
2019-0024 61.40-00; 6041.00-00 Governmental Benefits and Subsidies; Information at Source 12/27/2019
2019-0023 9999.98-00 Not Able to Identify Under Present List 09/27/2019
2019-0022 4082.00-00 Definitions(Amended, Pub. L. 103-66, Sec. 13242(a))(Before 1994) 09/27/2019
2019-0021 415.00-00; 415.01-08 Limitations on Benefits and Contributions Under Qualified Plans; Collectively Bargained Plans 09/27/2019
2019-0020 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 09/27/2019
2019-0019 165.00-00; 165.04-00 Deductions For Losses; Limitations on Losses of Individuals - Casualty and Theft 09/27/2019
2019-0018 170.14-00 Qualified Conservation Contribution 09/27/2019
2019-0017 24.00-00 Child Tax Credit 09/27/2019
2019-0016 165.00-00; 165.04-00 Deductions For Losses; Limitations on Losses of Individuals - Casualty and Theft 06/28/2019
2019-0015 223.00-00 Health Savings Accounts 06/28/2019
2019-0014 3121.02-07 Mandatory Coverage of State, etc., Employees 06/28/2019
2019-0013 125.00-00 Cafeteria Plans 06/28/2019
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
2019-0011 61.00-00 Gross Income v. Not Gross Income 06/28/2019
2019-0010 6053.00-00 Reporting of Tips 06/28/2019
2019-0009 501.12-00 Local Benevolent Life Insurance Associations, etc. 06/28/2019
2019-0008 4980H.00-00 Shared Responsibility for Employers Regarding Health Coverage 06/28/2019
2019-0007 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/28/2019
2019-0006 401.06-02 Employee Dies Before Entire Interest Distributed 03/29/2019
2019-0005 213.00-00 Medical, Dental, etc., Expenses 03/29/2019
2019-0004 401.29-00 Cash or Deferred Arrangements 03/29/2019
2019-0003 162.08-02 Away From Home v. Not Away From Home 03/29/2019
2019-0002 132.10-00 Transit Passes / Van Pools 03/29/2019
2019-0001 1400Z.01-00 Designation of Opportunity Zones 03/29/2019
2018-0036 83.01-00 When Includible in Gross Income 12/28/2018
2018-0035 415.00-00 Limitations on Benefits and Contributions Under Qualified Plans 12/28/2018
2018-0034 131.02-00 Difficulty of Care Payments 12/28/2019
2018-0033 223.00-00 Health Savings Accounts 12/28/2018
2018-0032 125.00-00 Cafeteria Plans 12/28/2018
2018-0031 9999.98-00 Not Able to Identify Under Present List 12/28/2018
2018-0030 170.00-00 Charitable, Etc. Contributions and Gifts 09/28/2018
2018-0029 9999.98-00 Not Able to Identify Under Present List 09/28/2018
2018-0028 1296.00-00 Passive Foreign Investment Company 09/28/2018
2018-0027 125.00-00 Cafeteria Plans 09/28/2018
2018-0026 1012.01-00 Construction Costs 09/28/2018
2018-0025 3121.04-04; 3306.05-00; 3401.04-00 Doctors, Nurses, etc; Employees; Employer-Employee Relationship 09/28/2018
2018-0024 457.07-02 Unforeseeable Emergency 09/28/2018
2018-0023 162.24-06; 164.12-00 Local Legislation; Other 09/28/2018
2018-0022 162.24-06; 164.12-00 Local Legislation; Other 09/28/2018
2018-0021 61.00-00; 61.32-00 Gross Income v. Not Gross Income; Indians 09/28/2018
2018-0020 401.06-00 Required Distributions 09/28/2018
2018-0019 9999.98-00 Not Able to Identify Under Present List 09/28/2018
2018-0018 9999.98-00 Not Able to Identify Under Present List 09/28/2018
2018-0017 408.08-00 Tax Treatment of Accounts and Annuities 09/28/2018
2018-0016 104.04-00 Armed Services, etc. 09/28/2018
2018-0015 1.10-00; 911.06-01 Unearned Income of Minor Children; Earned Income v. Not Earned Income 06/29/2018
2018-0014 4980B.02-00 Continuation Coverage Requirements 06/29/2018
2018-0013 4980H.00-00 Shared Responsibility for Employers Regarding Health Coverage 06/29/2018
2018-0012 125.00-00 Cafeteria Plans 06/29/2018
2018-0011 104.00-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 06/29/2018
2018-0010 164.00-00; 170.00-00 Taxes; Charitable, Etc. Contributions and Gifts 06/29/2018
2018-0009 164.01-00 Real Property Taxes 06/29/2018
2018-0008 401.06-00 Required Distributions 06/29/2018
2018-0007 164.00-00; 170.00-00 Taxes; Charitable, Etc. Contributions and Gifts 06/29/2018
2018-0006 132.10-00 Transit Passes / Van Pools 06/29/2018
2018-0005 61.40-00 Governmental Benefits and Subsidies 03/30/2018
2018-0004 152.09-00 Nonresident, Non U.S. Citizen 03/30/2018
2018-0003 1031.05-00 Deferred Exchanges 03/30/2018
2018-0002 61.09-18 Discharge of Indebtedness 03/30/2018
2018-0001 401.29-02 Special Distribution Requirements 03/30/2018
2017-0030 402.08-00 Rollover Contributions 12/29/2017
2017-0029 61.00-00 Gross Income v. Not Gross Income 12/29/2017
2017-0028 408.03-00; 408.11-00; 408A.00-00 Rollover Contributions; Nondeductible Contributions; Roth IRA 12/29/2017
2017-0027 4980B.03-00 Applicable Premium 12/29/2017
2017-0026 415.01-02 Adjustment to Benefit 09/29/2017
2017-0025 213.00-00 Medical, Dental, etc., Expenses 09/29/2017
2017-0024 408.03-00; 408A.00-00 Rollover Contributions; Roth IRA 09/29/2017
2017-0023 415.01-00 Limitation for Defined Benefit Plans 09/29/2017
2017-0022 162.33-02 Qualifying Events 09/29/2017
2017-0021 402.08-00 Rollover Contributions 09/29/2017
2017-0020 61.00-00 Gross Income v. Not Gross Income 09/29/2017
2017-0019 3121.02-09 Employee of Charitable, etc., Organizations 09/29/2017
2017-0018 408.03-00 Rollover Contributions 06/30/2017
2017-0017 5000A.00-00 Requirement to Maintain Minimum Essential Coverage 06/30/2017
2017-0016 61.00-00 Gross Income v. Not Gross Income 06/30/2017
2017-0015 61.09-38 Split-Dollar Life Insurance Arrangements 06/30/2017
2017-0014 165.08-00 Wagering Losses 06/30/2017
2017-0013 4980H.00-00 Shared Responsibility for Employers Regarding Health Coverage 06/30/2017
2017-0012 3121.16-02 Nonqualified Deferred Compensation Plans 06/30/2017
2017-0011 5000A.00-00 Requirement to Maintain Minimum Essential Coverage 06/30/2017
2017-0010 4980H.00-00 Shared Responsibility for Employers Regarding Health Coverage 06/30/2017
2017-0009 9999.98-00 Not Able to Identify Under Present List 06/30/2017
2017-0008 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 04/04/2017
2017-0007 132.08-04 Parking 04/04/2017
2017-0006 36B.00-00 Refundable Credit for Coverage under a Qualified Health Plan 04/04/2017
2017-0005 223.00-00 Health Savings Accounts 04/04/2017
2017-0004 125.00-00 Cafeteria Plans 04/04/2017
2017-0003 223.00-00 Health Savings Accounts 04/04/2017
2017-0002 3121.02-09 Employee of Charitable, etc., Organizations 04/04/2017
2017-0001 3121.02-09 Employee of Charitable, etc., Organizations 04/04/2017
2016-0086 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 01/08/2017