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 Descending Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
2004-0233 1362.01-03 Late Elections 12/22/2004
2004-0232 170.09-01 United States, States, Political Subdivisions, Etc. 07/27/2012
2004-0231 9999.98-00 Not Able to Identify Under Present List 07/29/2012
2004-0230 1031.06-00 Multi-Party Exchanges 07/25/2012
2004-0229 1362.00-00 Election by Small Business Corporation 07/27/2012
2004-0228 1362.01-03 Late Elections 07/23/2012
2004-0227 1362.01-03 Late Elections; Election by Small Business Corporation 07/26/2012
2004-0226 1362.00-00 Election by Small Business Corporation 07/28/2012
2004-0225 1362.02-01 Revocation 07/25/2012
2004-0224 1362.01-03 Late Elections 07/27/2012
2004-0223 1362.01-03 Late Elections 07/29/2012
2004-0222 3231.01-00 Employers v. Not Employers 07/26/2012
2004-0221 9114.03-06 Canada 07/27/2012
2004-0220 1362.01-03 Late Elections 07/23/2012
2004-0219 1362.01-03 Late Elections 07/26/2012
2004-0218 1362.01-03 Late Elections 07/27/2012
2004-0217 1362.00-00 Election by Small Business Corporation 07/24/2012
2004-0216 1362.00-00 Election by Small Business Corporation 07/27/2012
2004-0215 1362.00-00 Election by Small Business Corporation 07/29/2012
2004-0214 1362.01-03 Late Elections 07/26/2012
2004-0213 1362.01-03 Late Elections 07/27/2012
2004-0212 1362.01-03 Late Elections 07/23/2012
2004-0211 1362.01-03 Late Elections 07/26/2012
2004-0210 1362.01-03 Late Elections 07/27/2012
2004-0209 3231.01-00 Employers v. Not Employers 07/24/2012
2004-0208 457.08-01 Eligible Employer 07/27/2012
2004-0207 457.10-00 Ineligible Plans 07/29/2012
2004-0206 6051.00-00 Receipts for Employees 07/26/2012
2004-0205 1362.00-00 Election by Small Business Corporation 07/27/2012
2004-0204 1362.01-03 Late Elections 07/23/2012
2004-0203 1362.00-00 Election by Small Business Corporation 07/27/2012
2004-0202 179.00-00 Election to Expense Certain Depreciable Business Assets 07/28/2012
2004-0201 9999.98-00 Not Able to Identify Under Present List 07/24/2012
2004-0200 1362.00-00 Election by Small Business Corporation 07/27/2012
2004-0199 1362.01-03 Late Elections 07/29/2012
2004-0198 1362.00-00 Election by Small Business Corporation 07/25/2012
2004-0197 1362.00-00 Election by Small Business Corporation 07/27/2012
2004-0196 1362.01-03 Late Elections 07/23/2012
2004-0195 3121.14-00 Concurrent Employment 6413.02-00 Overpayments of Tax 07/27/2012
2004-0194 1362.00-00 Election by Small Business Corporation 07/28/2012
2004-0193 280F.00-00 Limitation on Investment Tax Credit and Depreciation for Luxury Automobiles Limitation Where Certain Property Used for Personal Purposes 07/25/2012
2004-0192 457.08-01 Eligible Employer 07/27/2012
2004-0191 179.00-00 Election to Expense Certain Depreciable Business Assets 07/29/2012
2004-0190 9100.00-00 Extension of Time for Making Certain Elections 07/25/2012
2004-0189 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2004-0188 179.00-00 Election to Expense Certain Depreciable Business Assets 07/23/2012
2004-0187 213.05-00 Medical Care 07/26/2012
2004-0186 179.00-00 Election to Expense Certain Depreciable Business Assets 07/28/2012
2004-0185 162.12-00 Education 07/25/2012
2004-0184 1362.01-03 Late Elections 07/27/2012

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