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
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
2003-0199 9100.00-00 Extension of Time for Making Certain Elections 07/27/2012
2003-0196 901.01-00 Allowance of Credit 07/27/2012
2003-0193 3231.01-00 Employers v. Not Employers 07/27/2012
2003-0191 3231.01-00 Employers v. Not Employers 07/27/2012
2003-0188 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2003-0186 3231.01-00 Employers v. Not Employers 07/27/2012
2003-0183 61.00-00 Gross Income v. Not Gross Income 07/27/2012
2003-0180 3231.01-00 Employers v. Not Employers 07/27/2012
2003-0178 9114.03-07 China 07/27/2012
2003-0175 1362.00-00 Election by Small Business Corporation 07/27/2012
2003-0172 1362.00-00 Election by Small Business Corporation 07/27/2012
2003-0167 3231.01-00 Employers v. Not Employers 07/27/2012
2003-0164 3231.01-00 Employers v. Not Employers 07/27/2012
2003-0161 3231.01-00 Employers v. Not Employers 07/27/2012
2003-0159 3231.01-00 Employers v. Not Employers 07/27/2012
2003-0156 3231.01-00 Employers v. Not Employers 07/27/2012
2003-0153 1362.00-00 Election by Small Business Corporation 07/27/2012
2003-0151 1362.00-00 Election by Small Business Corporation 07/27/2012
2003-0148 1362.00-00 Election by Small Business Corporation 07/27/2012
2003-0146 1362.00-00 Election by Small Business Corporation 07/27/2012
2003-0143 3231.01-00 Employers v. Not Employers 07/27/2012
2003-0140 3231.01-00 Employers v. Not Employers 07/27/2012
2003-0138 1362.01-03 Late Elections 07/27/2012
2003-0135 162.08-02 Away From Home v. Not Away From Home 07/27/2012
2003-0132 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2003-0130 3231.01-00 Employers v. Not Employers 07/27/2012
2003-0127 1362.02-01 Revocation 07/27/2012
2003-0124 1362.01-03 Late Elections 07/27/2012
2003-0121 7701.21-05 First-Year Election 07/27/2012
2003-0119 1362.00-00 Election by Small Business Corporation 07/27/2012
2003-0116 4945.04-06 Definition of Taxable Expenditure; Expenditure Responsibility 07/27/2012
2003-0113 3231.01-00 Employers v. Not Employers 07/27/2012
2003-0110 3231.01-00 Employers v. Not Employers 07/27/2012
2003-0107 179.00-00 Election to Expense Certain Depreciable Business Assets 07/27/2012
2003-0104 1362.00-00 Election by Small Business Corporation 07/27/2012
2003-0102 1362.00-00 Election by Small Business Corporation 07/27/2012
2003-0099 1362.00-00 Election by Small Business Corporation 07/27/2012
2003-0097 1362.00-00 Election by Small Business Corporation 07/27/2012
2003-0094 1362.00-00 Election by Small Business Corporation 07/27/2012
2003-0091 179.00-00 Election to Expense Certain Depreciable Business Assets 07/27/2012
2003-0089 3231.01-00 Employers v. Not Employers 07/27/2012
2003-0086 3231.01-00 Employers v. Not Employers 07/27/2012
2003-0083 3231.01-00 Employers v. Not Employers 07/27/2012
2003-0081 3231.01-00 Employers v. Not Employers 07/27/2012
2003-0078 3231.01-00 Employers v. Not Employers 07/27/2012
2003-0075 3231.01-00 Employers v. Not Employers 07/27/2012
2003-0072 1362.00-00 Election by Small Business Corporation 07/27/2012
2003-0070 1362.00-00 Election by Small Business Corporation 07/27/2012
2003-0067 179.00-00 Election to Expense Certain Depreciable Business Assets 07/27/2012
2003-0064 3231.01-00 Employers v. Not Employers 07/27/2012
2003-0062 3231.01-00 Employers v. Not Employers 07/27/2012
2003-0059 61.00-00 Index Number: 131.00-00 Gross Income v. Not Gross Income 2003-0059 Certain Foster Care Payments 07/27/2012
2003-0054 3231.01-00 Employers v. Not Employers 07/27/2012
2003-0051 6041.00-00 Index Number: 6050N.00-00 Information at Source 2003-0051 Returns Regarding Payments of Royalties 07/27/2012
2003-0049 1362.00-00 Election by Small Business Corporation 07/27/2012
2003-0046 1362.00-00 Election by Small Business Corporation 07/27/2012
2003-0043 1362.00-00 Election by Small Business Corporation 07/27/2012
2003-0041 1362.00-00 Election by Small Business Corporation 07/27/2012
2003-0038 752.02-00 Decrease in Partner's Liabilities 07/27/2012
2003-0035 1362.00-00 Election by Small Business Corporation 07/27/2012
2003-0030 4481.00-00 Use of Certain Vehicles Tax (Taxable v. Not Taxable) 07/27/2012
2003-0027 61.40-00 Governmental Benefits and Subsidies 07/27/2012
2003-0024 3231.01-00 Employers v. Not Employers 07/27/2012
2003-0022 1362.00-00 Election by Small Business Corporation 07/27/2012
2003-0019 1362.00-00 Election by Small Business Corporation 07/27/2012
2003-0016 1362.00-00 Election by Small Business Corporation 07/27/2012
2003-0014 4958.00-00 Excess Benefit Transaction 07/27/2012
2003-0011 3231.01-00 Employers v. Not Employers 07/27/2012
2003-0009 3121.02-10 Student Employee of School, etc. 07/27/2012
2003-0006 3231.01-00 Employers v. Not Employers 07/27/2012
2003-0003 3231.01-00 Employers v. Not Employers 07/27/2012
2003-0001 3231.01-00 Employers v. Not Employers 07/27/2012
2002-0292 1031.00-00 Exchange of Property Held for Productive Use or Investment 07/27/2012
2002-0289 1311.00-00 Correction of Error 07/27/2012
2002-0284 3121.01-00 Wages 07/27/2012
2002-0281 25A.00-00 Hope and Lifetime Learning Credits 07/27/2012
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

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