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 Not sorted Help on Number UILC Sorted Ascending Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
2000-0012 Gross Income v. Not Gross Income; Compensation for Services; Reti 07/27/2012
2000-0014 Identifying Numbers 07/23/2012
2000-0033 Tax Conventions (See Also 894.01-00 through 894.12-00); U.S. Inco 07/29/2012
2000-0053 Tax Conventions (See Also 894.01-00 through 894.12-00); U.S. Inco 07/26/2012
2000-0066 Trade or Business (Deductible v. Not Deductible) 07/27/2012
2000-0071 Income From Discharge of Indebtedness; Exclusion From Gross Incom 07/27/2012
2000-0083 Gross Income v. Not Gross Income; Compensation for Services; Paid 2000-0083 Definitions; Employment; Nonresident Aliens 2000-0083 Definitions; Wages Subject to Withholding 07/24/2012
2000-0088 Low-Income Housing Credit; Definitions and Special Rules 07/26/2012
2000-0094 Definitions 07/23/2012
2000-0095 Election by Small Business Corporation 07/27/2012
2000-0125 Gross Income v. Not Gross Income; Interest 07/27/2012
2000-0134 Reimbursement for Expenses of Moving 07/23/2012
2000-0143 Extension of Time for Making Certain Elections 07/27/2012
2000-0166 Gross Income v. Not Gross Income; Dividends; Bargain Purchase 2000-0166 Interest; Qualified Residence Interest; Qualified Residence 2000-0166 Taxes; Real Property Taxes 07/23/2012
2000-0167 Definitions; Partnerships v. Associations 07/27/2012
2000-0179 Gasoline and Diesel Fuels 07/24/2012
2000-0183 Social Security and Tier 1 Railroad Retirement Benefits; Computat 07/27/2012
2000-0208 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/25/2012
2000-0210 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/27/2012
2000-0220 Gross Income v. Not Gross Income; Compensation for Services; Disc 2000-0220 Certain Military Benefits; Other Benefits Not Excludable 07/27/2012
2000-0223 Income Tax Collected at Source; Withholding Exemptions and Exempt 07/27/2012
2000-0237 Individuals Providing Companion Sitting Placement Services 07/26/2012
2000-0298 Meals or Lodging Furnished for Convenience of Employer (Excluded 07/27/2012
2000-0299 Credit for Qualified Electric Vehicles 07/24/2012
2000-0381 Taxable Income Defined; Additional Standard Deduction For Aged an 07/27/2012
2000-0390 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/23/2012
2000-0402 Credit for Adoption Expenses; Year Credit Allowed - In General; D 07/27/2012
2000-0407 Annuities: Endowment and Life Insurance (Included v. Not Included 07/27/2012
2000-0419 Definitions 07/25/2012
2001-0011 Armed Services, etc. 07/27/2012
2001-0012 Overpayments; Credit of Overpayment; Collection After Assessment 07/26/2012
2001-0018 Medical Care 07/23/2012
2001-0023 Employment 07/24/2012
2001-0065 Maximum Capital Gains Rate 07/26/2012
2001-0079 Definitions 07/25/2012
2001-0082 Definitions; Wages; Stock-based Remuneration and Stock Options 07/23/2012
2001-0083 Gross Income v. Not Gross Income 07/27/2012
2001-0089 Qualified Pension, Profit-Sharing, and Stock BonusPlan 07/27/2012
2001-0091 Definitions; Wages; Back Pay 07/27/2012
2001-0119 Definitions; Wages; Stock-based Remuneration and Stock Options 07/25/2012
2001-0124 Definitions and Special Rules; Head of Household 07/25/2012
2001-0141 Social Security and Tier 1 Railroad Retirement Benefits; Computation 07/29/2012
2001-0142 Former Section 43 (Redesignated Section 32) Earned Income Credit; Earn... 07/27/2012
2001-0212 Election by Small Business Corporation 07/26/2012
2005-0024 3121.02-06 Voluntary Coverage of State, etc., Employees 07/26/2012
2000-0391 .01-00 Certain Fringe Benefits; Working Condition Fringe 2000-0391 Certain Fringe Benefits; No Additional Cost Service 2000-0391 Certain Fringe Benefits; Parents in Case of Air Transport 2000-0391 Certain 07/27/2012
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
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