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
2002-0278 3231.01-00 Employers v. Not Employers 07/27/2012
2002-0276 1362.00-00 Election by Small Business Corporation 07/27/2012
2002-0273 1362.00-00 Election by Small Business Corporation 07/27/2012
2002-0270 1362.00-00 Election by Small Business Corporation 07/27/2012
2002-0268 1400.00-00 Establishment of DC Enterprise Zone 07/27/2012
2002-0265 3231.01-00 Employers v. Not Employers 07/27/2012
2002-0263 1361.02-00 Stock Owned by Husband and Wife 07/27/2012
2002-0260 1361.05-00 Qualified Subchapter S Subsidiary 07/27/2012
2002-0257 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2002-0255 3231.01-00 Employers v. Not Employers 07/27/2012
2002-0252 861.00-00 Income From Sources Within the U.S. 07/27/2012
2002-0249 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 07/27/2012
2002-0247 179.00-00 Election to Expense Certain Depreciable Business Assets 07/27/2012
2002-0244 4481.00-00 Use of Certain Vehicles Tax (Taxable v. Not Taxable) 07/27/2012
2002-0241 61.00-00 Index Number: 453.10-01 Gross Income v. Not Gross Income 2002-0241 Installment Sale 07/27/2012
2002-0238 1362.00-00 Election by Small Business Corporation 07/27/2012
2002-0236 1362.00-00 Election by Small Business Corporation 07/27/2012
2002-0233 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2002-0230 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2002-0228 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2002-0225 4051.02-00 Non-Highway Vehicles 07/27/2012
2002-0223 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2002-0220 3231.01-00 Employers v. Not Employers 07/27/2012
2002-0217 1031.00-00 Exchange of Property Held for Productive Use or Investment 07/27/2012
2002-0215 3121.01-22 Stock-based Remuneration and Stock Options 07/27/2012
2002-0212 3231.01-00 Employers v. Not Employers 07/27/2012
2002-0209 3231.01-00 Employers v. Not Employers 07/27/2012
2002-0207 61.09-18 Index Number: 104.03-00 Discharge of Indebtedness 2002-0207 Damages 07/27/2012
2002-0204 86.01-03 Modified Adjusted Gross Income 07/27/2012
2002-0201 4481.00-00 Use of Certain Vehicles Tax (Taxable v. Not Taxable) 07/27/2012
2002-0196 1362.00-00 Election by Small Business Corporation 07/27/2012
2002-0193 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 07/27/2012
2002-0190 9114.03-13 Germany 07/27/2012
2002-0188 1402.00-00 Definitions 07/27/2012
2002-0185 454.01-02 Cash Basis Taxpayers 07/27/2012
2002-0182 1362.00-00 Election by Small Business Corporation 07/27/2012
2002-0179 1362.01-03 Late Elections 07/27/2012
2002-0176 280F.05-10 Passenger Automobiles 07/27/2012
2002-0174 3231.01-00 Employers v. Not Employers 07/27/2012
2002-0171 1362.00-00 Election by Small Business Corporation 07/27/2012
2002-0168 911.11-03 Reelection 07/27/2012
2002-0166 1362.01-03 Late Elections 07/27/2012
2002-0163 1362.01-02 Election After Termination 07/27/2012
2002-0160 3405.00-00 Special Rules for Pensions, Annuities, and Certain Other Deferred Income 07/27/2012
2002-0155 1362.00-00 Election by Small Business Corporation 07/27/2012
2002-0152 3231.01-00 Employers v. Not Employers 07/27/2012
2002-0149 457.07-00 Distribution Requirements 07/27/2012
2002-0147 4041.00-00 Special Fuels Tax (Taxable v. Not Taxable) 07/27/2012
2002-0144 1402.03-00 Trade or Business (Reference to Section 162) 07/27/2012
2002-0141 107.00-00 Rental Value of Parsonage (Excluded v. Not Excluded) 07/27/2012
2002-0139 6416.00-00 Index Number: 6421.00-00 Certain Taxes on Sales and Services 2002-0139 Gasoline Used for Certain Nonhighway Purposes, Used by Local Transit Systems or Sold For Certain Exempt Purposes 07/27/2012
2002-0136 3231.01-00 Employers v. Not Employers 07/27/2012
2002-0134 3231.01-00 Employers v. Not Employers 07/27/2012
2002-0131 1362.00-00 Election by Small Business Corporation 07/27/2012
2002-0128 3231.01-00 Employers v. Not Employers 07/27/2012
2002-0126 3231.01-00 Employers v. Not Employers 07/27/2012
2002-0123 1362.02-01 Revocation 07/27/2012
2002-0120 6045.08-00 Form and Content of Required Report 07/27/2012
2002-0118 3231.01-00 Employers v. Not Employers 07/27/2012
2002-0115 3231.01-00 Employers v. Not Employers 07/27/2012
2002-0112 102.06-00 Index Number: 265.00-00 Donative Intent of Donor - Detached Generosity 2002-0112 Expenses and Interest Relating to Tax-Exempt Income (Deductible v. Not Deductible) 07/27/2012
2002-0109 1362.00-00 Election by Small Business Corporation 07/27/2012
2002-0107 3231.01-00 Employers v. Not Employers 07/27/2012
2002-0104 1362.02-01 Revocation 07/27/2012
2002-0101 262.00-00 Personal, Living, and Family Expenses 07/27/2012
2002-0093 1362.00-00 Employers v. Not Employers 07/27/2012
2002-0090 1362.00-00 Election by Small Business Corporation 07/27/2012
2002-0087 1362.00-00 Election by Small Business Corporation 07/27/2012
2002-0085 3231.01-00 Employers v. Not Employers 07/27/2012
2002-0082 3231.01-00 Employers v. Not Employers 07/27/2012
2002-0079 861.00-00 Income From Sources Within the U.S. 07/27/2012
2002-0077 213.05-00 Medical Care 07/27/2012
2002-0074 6041.00-00 Information at Source 07/27/2012
2002-0071 198.00-00 Expensing of Environmental Remediation Costs 07/27/2012
2002-0069 72.02-00 Investment in Contract 07/27/2012
2002-0066 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2002-0061 1362.00-00 Election by Small Business Corporation 07/27/2012
2002-0059 162.08-04 Index Number: 162.13-03 Reimbursement 2002-0059 Travel 07/27/2012
2002-0056 179.00-00 Election to Expense Certain Depreciable Business Assets 07/27/2012
2002-0052 1362.00-00 Election by Small Business Corporation 07/27/2012
2002-0050 1362.00-00 Election by Small Business Corporation 07/27/2012
2002-0047 1362.00-00 Election by Small Business Corporation 07/27/2012
2002-0046 9114.03-38 Switzerland 07/27/2012
2002-0044 3121.01-22 Stock-based Remuneration and Stock Options 07/27/2012
2002-0041 501.03-08 Index Number: 501.33-00 Educational Organizations 2002-0041 Private v. Public Interest Served 07/27/2012
2002-0038 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2002-0036 871.02-05 Capital Gains of Aliens Present In the U.S. 183 Days or More 07/27/2012
2002-0033 1362.00-00 Election by Small Business Corporation 07/27/2012
2002-0032 1362.00-00 Election by Small Business Corporation 07/27/2012
2002-0029 1362.00-00 Election by Small Business Corporation 07/27/2012
2002-0026 6109-00-00 Identifying Numbers 07/27/2012
2002-0024 61.09-18 Discharge of Indebtedness 07/27/2012
2002-0021 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 07/27/2012
2002-0018 911.10-00 Disallowance of Deductions, Exclusions and Credits 07/27/2012
2002-0016 1362.00-00 Election by Small Business Corporation 07/27/2012
2002-0013 1221.02-00 Property Held Primarily For Sale In Ordinary Course of Business 07/27/2012
2002-0011 1362.00-00 Election by Small Business Corporation 07/27/2012
2002-0008 1362.00-00 Election by Small Business Corporation 07/27/2012
2002-0005 3121.01-00 Wages 07/27/2012
2001-0314 1362.00-00 Election by Small Business Corporation 07/27/2012

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