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. More about Information Letters NOTE: Information letters are advisory only and have no binding effect on the IRS.
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Number
|
UILC
|
Subject
|
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 |
| 2000-0051 | 00 | Election by Small Business Corporation | 07/24/2012 |
| 2000-0052 | 4051.00-00 | Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Ta | 07/27/2012 |
| 2000-0053 | Tax Conventions (See Also 894.01-00 through 894.12-00); U.S. Inco | 07/26/2012 | |
| 2000-0054 | 00 | Failure By Individual to Pay Estimated Income Tax | 07/23/2012 |
| 2000-0055 | 0 | Installment Method (Available v. Not Available) | 07/27/2012 |
| 2000-0056 | 00 | Taxable Gifts (Annual Exclusion Allowed v. Not Allowed) | 07/26/2012 |
| 2000-0057 | 2001.00-00 | Imposition and Rate of Tax | 07/29/2012 |
| 2000-0058 | 00 | Definitions; Net Earnings From Self-Employment; Working Interests | 07/27/2012 |
| 2000-0059 | 00 | Special Rules for Decommissioning Cost | 07/24/2012 |
| 2000-0060 | 00 | Election by Small Business Corporation | 07/27/2012 |
| 2000-0061 | 00 | Election by Small Business Corporation | 07/26/2012 |
| 2000-0062 | 162.00-00 | Trade or Business (Deductible v. Not Deductible) 2000-0062 Deductions For Losses; Limitations on Losses of Individuals - Tra | 07/23/2012 |
| 2000-0063 | 00 | Definitions | 07/27/2012 |
| 2000-0064 | 213.00-00 | Medical, Dental, etc., Expenses | 07/25/2012 |
| 2000-0065 | 00 | Election by Small Business Corporation | 07/29/2012 |
| 2000-0066 | Trade or Business (Deductible v. Not Deductible) | 07/27/2012 | |
| 2000-0067 | 0 | Contributions to the Capital of a Corporation | 07/25/2012 |
| 2000-0068 | 104.00-00 | Compensation for Injuries and Sickness (Excluded v. Not Excluded) | 07/28/2012 |
| 2000-0069 | 3402.00-00 | Income Tax Collected at Source | 07/26/2012 |
| 2000-0070 | 9 | Charitable, Etc. Contributions and Gifts; Disallowance of Deducti | 07/23/2012 |
| 2000-0071 | Income From Discharge of Indebtedness; Exclusion From Gross Incom | 07/27/2012 | |
| 2000-0072 | 457.03-00 | Deferred Compensation Plans of State and Local Governments and Ta | 07/25/2012 |
| 2000-0073 | 213.06-00 | Medical, Dental, etc., Expenses; Limitation For Medicines And Dru | 07/29/2012 |
| 2000-0074 | 4081.00-00 | Gasoline and Diesel Fuels | 07/27/2012 |
| 2000-0075 | 0 | Allowance of Deductions for Personal Exemption; Dependents | 07/25/2012 |
| 2000-0076 | 00 | Special Rules for Decommissioning Cost | 07/28/2012 |
| 2000-0077 | 468A.00-00 | Special Rules for Decommissioning Cost | 07/27/2012 |
| 2000-0078 | 0 | Allowance of Deductions for Personal Exemption; Dependents | 07/23/2012 |
| 2000-0079 | 213.05-10 | Medical, Dental, etc., Expenses; Medical Care; Long Term Care | 07/27/2012 |
| 2000-0080 | 0213.06-00 | Medical, Dental, etc., Expenses; Limitation For Medicines And Dru | 07/25/2012 |
| 2000-0081 | 213.05-00 | Medical, Dental, etc., Expenses; Medical Care | 07/29/2012 |
| 2000-0082 | 5 | Income From Sources Within the U.S.; Allocation and Apportionment 2000-0082 Income Affected by Treaty 904.00-00 Limitation on Credit | 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 | |
| 2000-0084 | 0469.00-00 | Passive Activity Losses and Credits Limited | 07/28/2012 |
| 2000-0085 | 0 | Definitions and Special Rules; Export Receipts | 07/27/2012 |
| 2000-0086 | 162.03-01 | Trade or Business (Deductible v. Not Deductible); Proof of Expend | 07/23/2012 |
| 2000-0087 | 0 | Modified Accelerated Cost Recovery System | 07/27/2012 |
| 2000-0088 | Low-Income Housing Credit; Definitions and Special Rules | 07/26/2012 | |
| 2000-0089 | 213.05-00 | Medical, Dental, etc., Expenses; Medical Care | 07/29/2012 |
| 2000-0090 | 213.05-00 | Medical, Dental, etc., Expenses; Medical Care | 07/27/2012 |
| 2000-0091 | 02 | Failure By Individual to Pay Estimated Income Tax; Required Insta | 07/24/2012 |
| 2000-0092 | 45.03-00 | Electricity Produced from Certain Renewable Sources; Definitions | 07/27/2012 |
| 2000-0093 | 00 | Election by Small Business Corporation | 07/26/2012 |
| 2000-0094 | Definitions | 07/23/2012 | |
| 2000-0095 | Election by Small Business Corporation | 07/27/2012 | |
| 2000-0096 | 00 | Election by Small Business Corporation | 07/26/2012 |
| 2000-0097 | 213.05-00 | Medical, Dental, etc., Expenses; Medical Care | 07/29/2012 |
| 2000-0098 | 213.05-00 | Medical, Dental, etc., Expenses; Medical Care | 07/27/2012 |
| 2000-0099 | 213.05-00 | Medical, Dental, etc., Expenses; Medical Care | 07/24/2012 |
| 2000-0100 | 213.05-00 | Medical, Dental, etc., Expenses; Medical Care | 07/27/2012 |
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