Industry Director Directives:

• Directive #1 - 06-08-2006
• Directive #2 - 05-01-2007
• Directive #3 - 05-02-2007
• Directive #4 - 06-19-2009
• Directive #5 - 09-15-2009
• IDR #1
• IDR #2
• IDR #3
• IDR #4  
• IDR #5  
  

Guidance:

• Revenue Ruling 2005-53 

• Proposed Regulations 

Key UIL Codes:

• 263A.07-00
• 263A.06-01

Risk Analysis:

• Phase I - follow ASP
• Phase II - Audit Team makes risk analysis