Information Letters
Instructions: More Information:

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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2000-0329 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0330 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0331 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0332 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0333 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0334 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0335 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0336 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0337 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0338 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0339 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0340 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0341 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0342 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0343 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0344 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0345 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0346 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0347 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0348 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0349 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0350 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0351 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0352 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0353 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0354 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0355 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0356 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0357 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0358 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0359 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0360 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0361 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0362 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0363 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0364 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0365 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0366 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/23/2012
2000-0368 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/25/2012
2000-0369 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/29/2012
2000-0370 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/27/2012
2000-0371 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/25/2012
2000-0372 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/28/2012
2000-0378 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/27/2012
2000-0385 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/29/2012
2000-0386 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/27/2012
2000-0387 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/24/2012
2000-0388 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/28/2012
2000-0389 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/27/2012
2000-0397 0 Allowance of Deductions for Personal Exemption; Dependents 07/26/2012
2000-0404 0 Unrelated Business Taxable Income (Taxable v. Not Taxable); Excep 07/27/2012
2000-0405 0 Medical, Dental, etc., Expenses; Medical Care 07/26/2012
2000-0410 0 Medical, Dental, etc., Expenses; Medical Care 07/27/2012
2000-0411 0 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 07/25/2012
2001-0002 0 Working Condition Fringe 07/23/2012
2001-0004 0 Individual Retirement Accounts 07/25/2012
2001-0007 0 Substantiation 07/24/2012
2001-0008 0 Qualified Nonpersonal Use Vehicle 07/28/2012
2001-0014 0 Trade or Business (Deductible v. Not Deductible) 07/27/2012
2001-0044 0 Constructive Receipt 07/25/2012
2001-0050 0 Transit Passes / Van Pools 07/23/2012
2001-0081 0 Hope and Lifetime Learning Credits 07/27/2012
2001-0090 0 Certain Fringe Benefits 07/23/2012
2001-0099 0 Deferred Compensation Plans of State and Local Governments and Tax Exe... 07/27/2012
2001-0103 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v. Not... 07/24/2012
2001-0115 0 Certain Military Benefits; In General 07/27/2012
2001-0116 0 Medical, Dental, etc., Expenses; Medical Care 07/25/2012
2001-0134 0 Hope and Lifetime Learning Credits 07/27/2012
2001-0135 0 Taxation of Regulated Investment Companies and Their Shareholders; Cap... 07/24/2012
2001-0140 0 Definitions Relating to Corporate Reorganizations 07/26/2012
2001-0143 0 Charitable, Etc. Contributions and Gifts; Standard Mileage Rate 06/29/2001
2001-0145 0 Medical, Dental, etc. Expenses 06/29/2001
2001-0146 0 Modified Accelerated Cost Recovery System 06/29/2001
2001-0148 0 Distribution of Stock and Securities of a Controlled Corporation 06/29/2001
2000-0006 00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Ta 03/31/2000
2000-0011 00 Backup Withholding 06/30/2000
2000-0022 00 Election by Small Business Corporation 06/30/2000
2000-0027 00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Ta 06/30/2000
2000-0028 00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Mari 06/30/2000
2000-0030 00 Rate and Applicability of Self-Employment Tax 06/30/2000
2000-0038 00 Definitions; Self-Employment Income 06/30/2000
2000-0039 00 Definitions; Self-Employment Income 06/30/2000
2000-0040 00 Identifying Numbers; Requirement to Furnish 06/30/2000
2000-0046 00 Treatment Of Fringe Benefits; R 1982 Termination of Election 06/30/2000
2000-0048 00 Election by Small Business Corporation 06/30/2000
2000-0050 00 Election by Small Business Corporation 06/30/2000
2000-0051 00 Election by Small Business Corporation 06/30/2000
2000-0054 00 Failure By Individual to Pay Estimated Income Tax 06/30/2000
2000-0056 00 Taxable Gifts (Annual Exclusion Allowed v. Not Allowed) 06/30/2000
2000-0058 00 Definitions; Net Earnings From Self-Employment; Working Interests 06/30/2000
2000-0059 00 Special Rules for Decommissioning Cost 06/30/2000
2000-0060 00 Election by Small Business Corporation 06/30/2000
2000-0061 00 Election by Small Business Corporation 06/30/2000
2000-0063 00 Definitions 06/30/2000
2000-0065 00 Election by Small Business Corporation 06/30/2000
2000-0076 00 Special Rules for Decommissioning Cost 06/30/2000
2000-0093 00 Election by Small Business Corporation 06/30/2000
2000-0096 00 Election by Small Business Corporation 06/30/2000
2000-0128 00 Determination of Amount of and Recognition of Gain or Loss; Amoun 09/30/2000
2000-0131 00 Capital Asset v. Not a Capital Asset 09/30/2000

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