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 Not sorted Help on UILC Subject Not sorted Help on Subject Released Sorted Descending Help on Released
2004-0170 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/27/2012
2004-0165 3231.01-00 Employers v. Not Employers 07/27/2012
2004-0163 3231.01-00 Employers v. Not Employers 07/27/2012
2004-0160 71.11-00 Payments to Third Parties 07/27/2012
2004-0158 141.00-00 Private Activity Bond; Qualified Bond 07/27/2012
2004-0157 1362.01-03 Late Elections 07/27/2012
2004-0155 83.02-04 Revocability of Election 07/27/2012
2004-0152 1362.02-01 Revocation 07/27/2012
2004-0149 1362.01-03 Late Elections 07/27/2012
2004-0147 1362.01-03 Late Elections 07/27/2012
2004-0144 1362.01-03 Late Elections 07/27/2012
2004-0141 3231.01-00 Employers v. Not Employers 07/27/2012
2004-0138 1362.01-03 Late Elections 07/27/2012
2004-0136 3231.01-00 Employers v. Not Employers 07/27/2012
2004-0133 3231.01-00 Employers v. Not Employers 07/27/2012
2004-0130 3231.01-00 Employers v. Not Employers 07/27/2012
2004-0128 3231.01-00 Employers v. Not Employers 07/27/2012
2004-0125 61.22-01 Insolvency 07/27/2012
2004-0120 56.00-00 Adjustments In Computing Alternative Minimum Taxable Income 07/27/2012
2004-0117 1394.00-00 Tax-Exempt Enterprise Zone Facility Bonds 07/27/2012
2004-0115 6047.04-00 Reports by Employers, Plan Administrators, Etc. 07/27/2012
2004-0112 179.02-00 Election 07/27/2012
2004-0109 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2004-0107 9100.00-00 Extension of Time for Making Certain Elections 07/27/2012
2004-0104 1362.01-03 Late Elections 07/27/2012
2004-0101 892.07-00 International Organizations Qualifying for Exemption Under Section 892 07/27/2012
2004-0096 1362.00-00 Election by Small Business Corporation 07/27/2012
2004-0093 170.09-01 United States, States, Political Subdivisions, Etc. 07/27/2012
2004-0090 213.05-05 Special Education 07/27/2012
2004-0088 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/27/2012
2004-0085 3121.01-11 Supplemental Unemployment Benefit Plans 07/27/2012
2004-0082 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/27/2012
2004-0080 9999.00-00 Miscellaneous Issues 07/27/2012
2004-0078 1362.01-03 Late Elections 07/27/2012
2004-0076 1362.01-03 Late Elections 07/27/2012
2004-0072 1362.01-03 Late Elections 07/27/2012
2004-0069 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2004-0067 451.13-01 Services (Rev. Rul. 71-21) 07/27/2012
2004-0064 179.00-00 Election to Expense Certain Depreciable Business Assets 07/27/2012
2004-0061 42.00-00 Low-Income Housing Credit 07/27/2012
2004-0056 103.12-00 Transitional Rules 07/27/2012
2004-0053 1362.00-00 Election by Small Business Corporation 07/27/2012
2004-0050 44.00-00 Purchase of New Principal Residence 07/27/2012
2004-0048 174.00-00 Research and Experimental Expenditures (Deductible v. Not Deductible) 07/27/2012
2004-0046 132.00-00 Certain Fringe Benefits 07/27/2012
2004-0041 1362.02-01 Revocation 07/27/2012
2004-0038 1362.02-01 Revocation 07/27/2012
2004-0035 162.07-04 Employee Benefits 07/27/2012
2004-0033 6103.03-00 Disclosure Pursuant to Taxpayer's Consent 07/27/2012
2004-0030 1362.01-03 Late Elections 07/27/2012
2004-0027 1362.01-03 Late Elections 07/27/2012
2004-0025 1362.01-02 Election After Termination 07/27/2012
2004-0022 1362.01-03 Late Elections 07/27/2012
2004-0020 1362.01-03 Late Elections 07/27/2012
2004-0017 1362.01-03 Late Elections 07/27/2012
2004-0014 1362.01-03 Late Elections 07/27/2012
2004-0012 528.00-00 Certain Homeowners Associations 07/27/2012
2004-0009 61.09-18 Discharge of Indebtedness 07/27/2012
2004-0006 451.13-01 Services (Rev. Rul. 71-21) 07/27/2012
2004-0004 1362.01-03 Late Elections 07/27/2012
2004-0001 1221.00-00 Capital Asset v. Not a Capital Asset 07/27/2012
2003-0314 1362.00-00 Election by Small Business Corporation 07/27/2012
2003-0311 1362.01-02 Election After Termination 07/27/2012
2003-0309 1362.02-01 Revocation 07/27/2012
2003-0306 1362.01-03 Late Elections 07/27/2012
2003-0303 1362.00-00 Election by Small Business Corporation 07/27/2012
2003-0301 1362.00-00 Election by Small Business Corporation 07/27/2012
2003-0298 1362.01-03 Late Elections 07/27/2012
2003-0293 1362.00-00 Election by Small Business Corporation 07/27/2012
2003-0290 1362.00-00 Election by Small Business Corporation 07/27/2012
2003-0288 1362.01-03 Late Elections 07/27/2012
2003-0285 1362.01-03 Late Elections 07/27/2012
2003-0284 1362.01-03 Late Elections 07/27/2012
2003-0283 1362.01-03 Late Elections 07/27/2012
2003-0281 1362.01-03 Late Elections 07/27/2012
2003-0278 1362.01-03 Late Elections 07/27/2012
2003-0271 1362.02-01 Revocation 07/27/2012
2003-0268 1362.01-03 Late Elections 07/27/2012
2003-0265 1362.00-00 Election by Small Business Corporation 07/27/2012
2003-0260 1362.00-00 Election by Small Business Corporation 07/27/2012
2003-0258 1362.01-03 Late Elections 07/27/2012
2003-0255 1362.00-00 Election by Small Business Corporation 07/27/2012
2003-0252 1362.02-01 Revocation 07/27/2012
2003-0249 7701.21.00 Definition of Resident Alien 07/27/2012
2003-0247 7701.00-00 Definitions 07/27/2012
2003-0244 132.10-00 Transit Passes / Van Pools 07/27/2012
2003-0241 3121.01-00 Wages 07/27/2012
2003-0239 1362.01-03 Late Elections 07/27/2012
2003-0236 1362.01-03 Late Elections 07/27/2012
2003-0231 179.00-00 Election to Expense Certain Depreciable Business Assets 07/27/2012
2003-0228 9114.03-02 Australia 07/27/2012
2003-0226 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2003-0223 3231.01-00 Employers v. Not Employers 07/27/2012
2003-0220 3231.01-00 Employers v. Not Employers 07/27/2012
2003-0218 933.00-00 Income From Sources Within Puerto Rico 07/27/2012
2003-0215 24.02-01 Qualifying Child - Age Limit 07/27/2012
2003-0212 1362.00-00 Election by Small Business Corporation 07/27/2012
2003-0207 3231.01-00 Employers v. Not Employers 07/27/2012
2003-0204 62.02-00; 162.01-08 Trade and Business Deductions of Employees; Reasonable Expectation of Profit v. No Reasonable Expectation 07/27/2012
2003-0201 861.00-00 Income From Sources Within the U.S. 07/27/2012

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