Information Letters
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An information letter provides general statements of well-defined law without applying them to a specific set of facts. They are furnished by the IRS National Office in response to requests for general information by taxpayers, by congress-persons on behalf of constituents, or by congress-persons on their own behalf.

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NOTE: Information letters are advisory only and have no binding effect on the IRS.

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Number Sorted Ascending Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
2000-0001 etter 2000-0001 Definitions Relating to Corporate Reorganizations (UILC 368.00-00). 07/28/2012
2000-0002 166.04-00 Bad Debts; Nonbusiness Debt 07/27/2012
2000-0003 02 Qualified Scholarships; Scholarship or Fellowship Grant; Amounts 2000-2003 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 07/24/2012
2000-0004 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 07/28/2012
2000-0005 4083.00-00 Definitions 07/26/2012
2000-0006 00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Ta 07/23/2012
2000-0007 0 Depreciation 07/27/2012
2000-0008 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/26/2012
2000-0009 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/29/2012
2000-0010 0 Hope and Lifetime Learning Credits 07/27/2012
2000-0011 00 Backup Withholding 07/24/2012
2000-0012 Gross Income v. Not Gross Income; Compensation for Services; Reti 07/27/2012
2000-0013 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 07/26/2012
2000-0014 Identifying Numbers 07/23/2012
2000-0015 631.00-00 Gain or Loss in the Case of Timber, Coal, or Domestic Iron Ore 07/27/2012
2000-0016 0104.03-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 07/26/2012
2000-0017 0 Interest; Qualified Residence Interest 2000-0017 General Rule for Taxable Year of Deduction (Year Paid v. Not Year 07/29/2012
2000-0018 0162.03-01 Trade or Business (Deductible v. Not Deductible); Proof of Expend 07/27/2012
2000-0019 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/25/2012
2000-0020 162.08-11 Trade or Business (Deductible v. Not Deductible); Travel (See Als 07/27/2012
2000-0021 07 Definitions; Employment; Mandatory Coverage of State, etc., Emplo 07/26/2012
2000-0022 00 Election by Small Business Corporation 07/23/2012
2000-0023 0 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 2000-0023 Income Tax Collected at Source; Supplemental Payments 07/27/2012
2000-0024 894.11-00 Income Affected by Treaty; Pensions 2000-0024 Tax Conventions (See Also 894.01-00 through 894.12-00); U.S. Inco 07/25/2012
2000-0025 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/29/2012
2000-0026 01 Taxation of Regulated Investment Companies and Their Shareholders 07/27/2012
2000-0027 00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Ta 07/25/2012
2000-0028 00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Mari 07/28/2012
2000-0029 2 Income From Discharge of Indebtedness; Exclusion From Gross Incom 07/27/2012
2000-0030 00 Rate and Applicability of Self-Employment Tax 07/23/2012
2000-0031 162.03-01 Trade or Business (Deductible v. Not Deductible); Proof of Expend 2000-0031 Charitable, Etc. Contributions and Gifts; Standard Mileage Rate 07/27/2012
2000-0032 0213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/25/2012
2000-0033 Tax Conventions (See Also 894.01-00 through 894.12-00); U.S. Inco 07/29/2012
2000-0034 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 07/27/2012
2000-0035 179.00-00 Election to Expense Certain Depreciable Business Assets 07/25/2012
2000-0036 162.08-00 Trade or Business (Deductible v. Not Deductible); Travel (See Als 07/28/2012
2000-0037 0 Soil and Water Conservation Expenditures (Deductible v. Not Deduc 2000-0037 Expenditures by Farmers for Clearing Land 07/27/2012
2000-0038 00 Definitions; Self-Employment Income 07/23/2012
2000-0039 00 Definitions; Self-Employment Income 07/27/2012
2000-0040 00 Identifying Numbers; Requirement to Furnish 07/25/2012
2000-0041 0 Installment Method (Available v. Not Available) 07/29/2012
2000-0042 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/27/2012
2000-0043 3402.05-00 Income Tax Collected at Source; Withholding Exemptions and Exempt 07/24/2012
2000-0044 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/28/2012
2000-0045 4 Trade or Business (Deductible v. Not Deductible); Million Dollar 07/27/2012
2000-0046 00 Treatment Of Fringe Benefits; R 1982 Termination of Election 07/23/2012
2000-0047 6103.01-00 Confidentiality and Disclosure of Returns and Return Information; 07/27/2012
2000-0048 00 Election by Small Business Corporation 07/26/2012
2000-0049 0 Charitable, Etc. Contributions and Gifts; Travel Expenses 07/29/2012
2000-0050 00 Election by Small Business Corporation 07/27/2012

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