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
2003-0076 3231.01-00 Employers v. Not Employers 07/25/2012
2003-0077 3231.01-00 Employers v. Not Employers 07/29/2012
2003-0078 3231.01-00 Employers v. Not Employers 07/27/2012
2003-0079 9999.98-00 Not Able to Identify Under Present List 07/25/2012
2003-0080 162.08-02 Away From Home v. Not Away From Home 07/28/2012
2003-0081 3231.01-00 Employers v. Not Employers 07/27/2012
2003-0082 457.09-05 Certain Plans Excepted 07/23/2012
2003-0083 3231.01-00 Employers v. Not Employers 07/27/2012
2003-0084 3231.01-00 Employers v. Not Employers 07/25/2012
2003-0085 3231.01-00 Employers v. Not Employers 07/29/2012
2003-0086 3231.01-00 Employers v. Not Employers 07/27/2012
2003-0087 3231.01-00 Employers v. Not Employers 07/25/2012
2003-0088 3231.01-00 Employers v. Not Employers 07/28/2012
2003-0089 3231.01-00 Employers v. Not Employers 07/27/2012
2003-0090 3231.01-00 Employers v. Not Employers 07/23/2012
2003-0091 179.00-00 Election to Expense Certain Depreciable Business Assets 07/27/2012
2003-0092 1362.00.00 Election by Small Business Corporation 07/25/2012
2003-0093 1362.01-02 Election After Termination 07/29/2012
2003-0094 1362.00-00 Election by Small Business Corporation 07/27/2012
2003-0095 1362.00-00 Election by Small Business Corporation 07/24/2012
2003-0096 1362.00-00 Election by Small Business Corporation 07/28/2012
2003-0097 1362.00-00 Election by Small Business Corporation 07/27/2012
2003-0098 9114.03-20 Italy 07/23/2012
2003-0099 1362.00-00 Election by Small Business Corporation 07/27/2012
2003-0100 1362.00-00 Election by Small Business Corporation 07/26/2012
2003-0101 1362.00-00 Election by Small Business Corporation 07/29/2012
2003-0102 1362.00-00 Election by Small Business Corporation 07/27/2012
2003-0103 1362.00-00 Election by Small Business Corporation 07/24/2012
2003-0104 1362.00-00 Election by Small Business Corporation 07/27/2012
2003-0105 1362.00-00 Election by Small Business Corporation 07/26/2012
2003-0106 179.00-00 Election to Expense Certain Depreciable Business Assets 07/23/2012
2003-0107 179.00-00 Election to Expense Certain Depreciable Business Assets 07/27/2012
2003-0108 179.00-00 Election to Expense Certain Depreciable Business Assets 07/26/2012
2003-0109 457.07-02 Unforeseeable Emergency 07/29/2012
2003-0110 3231.01-00 Employers v. Not Employers 07/27/2012
2003-0111 3231.01-00 Employers v. Not Employers 07/24/2012
2003-0112 3231.01-00 Employers v. Not Employers 07/28/2012
2003-0113 3231.01-00 Employers v. Not Employers 07/27/2012
2003-0114 62.02-00 Trade and Business Deductions of Employees 07/26/2012
2003-0115 501.07-00 Social Clubs 07/23/2012
2003-0116 4945.04-06 Definition of Taxable Expenditure; Expenditure Responsibility 07/27/2012
2003-0117 6049.00-00 Returns Regarding Payments of Interest 07/26/2012
2003-0118 9999.98-00 Not Able to Identify Under Present List 07/29/2012
2003-0119 1362.00-00 Election by Small Business Corporation 07/27/2012
2003-0120 1362.01-03 Late Elections 07/25/2012
2003-0121 7701.21-05 First-Year Election 07/27/2012
2003-0122 1362.01-03 Late Elections 07/26/2012
2003-0123 1362.01-03 Late Elections 07/23/2012
2003-0124 1362.01-03 Late Elections 07/27/2012
2003-0125 1362.00-00 Election by Small Business Corporation 07/25/2012
2003-0126 1362.00-00 Election by Small Business Corporation 07/29/2012
2003-0127 1362.02-01 Revocation 07/27/2012
2003-0128 3231.01-00 Employers v. Not Employers 07/25/2012
2003-0129 3231.01-00 Employers v. Not Employers 07/28/2012
2003-0130 3231.01-00 Employers v. Not Employers 07/27/2012
2003-0131 3231.01-00 Employers v. Not Employers 07/23/2012
2003-0132 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2003-0133 162.08-11 Automobile, Private Airplane, etc., Expenses 07/25/2012
2003-0134 61.00-00 Gross Income v. Not Gross Income 07/29/2012
2003-0135 162.08-02 Away From Home v. Not Away From Home 07/27/2012
2003-0136 61.00-00 Gross Income v. Not Gross Income 07/25/2012
2003-0137 24.02-00; 152.08-00 Qualifying Child - In General; Support Test for Children of Divorced Parents 07/28/2012
2003-0138 1362.01-03 Late Elections 07/27/2012
2003-0139 1362.01-03 Late Elections 07/23/2012
2003-0140 3231.01-00 Employers v. Not Employers 07/27/2012
2003-0141 3231.01-00 Employers v. Not Employers 07/25/2012
2003-0142 3231.01-00 Employers v. Not Employers 07/29/2012
2003-0143 3231.01-00 Employers v. Not Employers 07/27/2012
2003-0144 3231.01-00 Employers v. Not Employers 07/24/2012
2003-0145 3231.01-00 Employers v. Not Employers 07/28/2012
2003-0146 1362.00-00 Election by Small Business Corporation 07/27/2012
2003-0147 3231.01-00 Employers v. Not Employers 07/23/2012
2003-0148 1362.00-00 Election by Small Business Corporation 07/27/2012
2003-0149 1362.00-00 Election by Small Business Corporation 07/26/2012
2003-0150 1362.00-00 Election by Small Business Corporation 07/29/2012
2003-0151 1362.00-00 Election by Small Business Corporation 07/27/2012
2003-0152 1362.00-00 Election by Small Business Corporation 07/24/2012
2003-0153 1362.00-00 Election by Small Business Corporation 07/27/2012
2003-0154 3231.01-00 Employers v. Not Employers 07/26/2012
2003-0155 112.00-00 Combat Pay (Excluded v. Not Excluded) 07/23/2012
2003-0156 3231.01-00 Employers v. Not Employers 07/27/2012
2003-0157 62.00-00 Adjusted Gross Income Defined 07/26/2012
2003-0158 4942.03-05; 4945.04-05 Qualifying Distribution; Grants to Organizations 07/29/2012
2003-0159 3231.01-00 Employers v. Not Employers 07/27/2012
2003-0160 3231.01-00 Employers v. Not Employers 07/24/2012
2003-0161 3231.01-00 Employers v. Not Employers 07/27/2012
2003-0162 3231.01-00 Employers v. Not Employers 07/26/2012
2003-0163 3231.01-00 Employers v. Not Employers 07/23/2012
2003-0164 3231.01-00 Employers v. Not Employers 07/27/2012
2003-0165 3231.01-00 Employers v. Not Employers 07/26/2012
2003-0166 3231.01-00 Employers v. Not Employers 07/29/2012
2003-0167 3231.01-00 Employers v. Not Employers 07/27/2012
2003-0168 3231.01-00 Employers v. Not Employers 07/25/2012
2003-0169 213.06-00 Limitation For Medicines And Drugs 07/28/2012
2003-0170 501.19-00 Organization of Past or Present Armed Forces Members 07/26/2012
2003-0171 3231.01-00 Employers v. Not Employers 07/23/2012
2003-0172 1362.00-00 Election by Small Business Corporation 07/27/2012
2003-0173 1362.00-00 Election by Small Business Corporation 07/25/2012
2003-0174 1362.00-00 Election by Small Business Corporation 07/29/2012
2003-0175 1362.00-00 Election by Small Business Corporation 07/27/2012

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