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
2000-0101 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Ta 07/26/2012
2000-0102 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/23/2012
2000-0103 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/27/2012
2000-0104 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/26/2012
2000-0105 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/29/2012
2000-0106 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/27/2012
2000-0107 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/25/2012
2000-0108 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/28/2012
2000-0109 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/26/2012
2000-0110 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/23/2012
2000-0111 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/27/2012
2000-0112 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/25/2012
2000-0113 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/29/2012
2000-0114 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/27/2012
2000-0115 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/25/2012
2000-0116 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/28/2012
2000-0117 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/27/2012
2000-0118 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/23/2012
2000-0119 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/27/2012
2000-0120 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/25/2012
2000-0121 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/29/2012
2000-0122 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/27/2012
2000-0123 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/25/2012
2000-0124 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/28/2012
2000-0125 Gross Income v. Not Gross Income; Interest 07/27/2012
2000-0126 4251.00-00 Communications Tax (Taxable v. Not Taxable) 07/23/2012
2000-0127 0 Charitable, Etc. Contributions and Gifts; Qualified Conservation 07/27/2012
2000-0128 00 Determination of Amount of and Recognition of Gain or Loss; Amoun 07/25/2012
2000-0129 6109.00-00 Identifying Numbers 07/29/2012
2000-0130 0 Charitable, Etc. Contributions and Gifts; Transfer Subject to Con 07/27/2012
2000-0131 00 Capital Asset v. Not a Capital Asset 07/24/2012
2000-0132 00 Capital Asset v. Not a Capital Asset; Property Held Properly In 07/28/2012
2000-0133 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/27/2012
2000-0134 Reimbursement for Expenses of Moving 07/23/2012
2000-0135 3121.16-02 Definitions; Treatment of Certain Deferred Compensation and Salar 07/27/2012
2000-0136 02 Failure By Individual to Pay Estimated Income Tax; Required Insta 07/26/2012
2000-0137 528.00-00 Certain Homeowners Associations 07/29/2012
2000-0138 216.00-00 Deduction Of Taxes, Interest, And Business Depreciation By Cooper 07/27/2012
2000-0139 501.06-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 07/24/2012
2000-0140 0 Charitable, Etc. Contributions and Gifts; Donees of Charitable Co 07/27/2012
2000-0141 0 Unrelated v. Not Unrelated Trade or Business 07/26/2012
2000-0142 0 Unrelated v. Not Unrelated Trade or Business 07/23/2012
2000-0143 Extension of Time for Making Certain Elections 07/27/2012
2000-0144 9100.31-00 Extension of Time for Making Certain Elections; Reg. 301.7701-3 C 07/26/2012
2000-0145 170.12-07 Charitable, Etc. Contributions and Gifts; Disallowance of Deducti 07/29/2012
2000-0146 1362.00-00 Election by Small Business Corporation 07/27/2012
2000-0147 6109.00-00 Identifying Numbers 07/25/2012
2000-0148 00 Election by Small Business Corporation 07/27/2012
2000-0149 00 Election by Small Business Corporation 07/26/2012
2000-0150 00 Election by Small Business Corporation 07/23/2012

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