IRS Uniform Issue List
Published by the Office of Chief Counsel in November, 1998.
The IRS Uniform Issue List (UIL) is a list of index terms used within the Internal Revenue Service for describing legal problems arising under the Internal Revenue Code and for locating materials which have been indexed according to the system.
The index is the Office of Chief Counsel’s cross-functional code-based numerical index. It is to be used to identify issues in all management information systems that require issue tracking. It is also to be used to index written determinations issued under section 6110 of the Code and General Counsel Memoranda that are released to the public.
This completely revised edition has been updated to reflect changes in the Internal Revenue Code through June, 1998. This edition also contains appendices of indexing terms specific to the Industry Specialization Program and General Litigation.
This edition supersedes and replaces the Uniform Issue List, Publication 1102 (Rev. 6-81, 12-90, 8-92, 11-94) and the Code Section List, Document 7218 (12-87).
This document will be updated to account for required changes in the tax law. To ensure consistency, all changes (additions, corrections, or suggestions), must be submitted in writing to the Office of Associate Chief Counsel (Finance & Management) in the National Office.
Here is the index pertaining to the R&D Tax Credit:
41.00-00 Credit for Increasing Research Activities
41.01-00 Alternative Incremental Credit
41.50-00 Qualified Research Defined
41.51-00 Qualified Research Expenses
41.51-01 In-house Research Expenses
41.51-02 Contract Research Expenses
41.51-03 Qualified Research Defined
41.51-04 Payments to Industry Created Research Associations
41.51-05 Data Processing ISP – Qualifying Wages Under Section 41 in Determining the Tax Credit for Increasing Research Activities
41.51-06 Data Processing ISP – Wages of Technical Writers and the R & E Credit
41.51-07 Utilities ISP – Membership Payments made to Industry-Created Research Organizations
41.51-08 Qualified Research Consortia
41.51-09 Activities for Which Credit Not Allowed
41.52-00 Base Amount
41.52-01 Fixed-Base Percentage
41.52-02 Start-up Companies
41.52-03 Gross Receipts
41.52-04 Consistent Treatment of Expenses
41.53-00 Basic Research Credit
41.53-01 Basic Research Defined
41.53-02 Basic Research Payments
41.53-03 Qualified Organizations
41.54-00 Qualified Organization Base Period Amount
41.54-01 Minimum Basic Research Amount
41.54-02 Maintenance-of-Effort Amount
41.55-00 Special Rules
41.55-01 Partnerships
41.55-02 Subchapter S Corporations
41.55-03 Trusts and Estates
41.55-04 Unincorporated Trades or Businesses
41.55-05 Controlled Groups of Corporations
41.55-06 Trades or Businesses Under Common Control
41.55-07 Joint Ventures
41.55-08 Certain Individuals
41.55-09 Certain Acquisitions and Dispositions
174.00-00 Research and Experimental Expenditures (Deductible v. Not Deductible)
174.01-00 Election to Amortize
174.01-01 Useful Life
174.02-00 Loan v. Research and Experimental Expenditures
174.03-00 Election to Deduct as Current Expense
174.04-00 Trade or Business
174.05-00 Change in Election
174.05-01 From Current Deduction to Amortization
174.05-02 From Amortization to Current Deduction
174.06-00 Expenditures Disallowed As Research And Experimental Expenditures
