Information Letters
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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
2003-0183 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
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
2001-0311 1362.00-00 Election by Small Business Corporation 07/27/2012
2001-0308 1362.00-00 Election by Small Business Corporation 07/27/2012
2001-0306 1362.00-00 Election by Small Business Corporation 07/27/2012
2001-0303 6011.00-00 General Requirement of Return, Statement, or List 07/27/2012
2001-0300 1402.05-00 Ministers, Members of Religious Orders, Christian Science Practitioners (Election) 07/27/2012
2001-0298 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 07/27/2012
2001-0295 3402.05-00 Withholding Exemptions and Exemption Certificates 07/27/2012
2001-0292 42.08-01 Time for Making Allocation 07/27/2012
2001-0290 71.00-00 Index Number: 215.00-00 Alimony--Separate Maintenance Payments 2001-0290 Alimony, etc., Payments 07/27/2012
2001-0287 861.03-03 Received from 80-20 companies 07/27/2012
2001-0284 1362.00-00 Election by Small Business Corporation 07/27/2012
2001-0282 1362.00-00 Election by Small Business Corporation 07/27/2012
2001-0279 702.04-00 Investment Clubs 07/27/2012
2001-0276 6038.01-00 Who is Required to Furnish Information and Required Information for Foreign Corporations 07/27/2012
2001-0274 3121.01-22 Stock-based Remuneration and Stock Options 07/27/2012
2001-0271 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/27/2012
2001-0268 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 07/27/2012
2001-0266 67.00-00 213.05-01 2-Percent Floor on Miscellaneous Itemized Deductions 2001-0266 Travel 07/27/2012
2001-0263 6109.04-00 Requirement to Obtain 07/27/2012
2001-0260 1362.00-00 Election by Small Business Corporation 07/27/2012
2001-0258 1362.00-00 Election by Small Business Corporation 07/27/2012
2001-0255 86.00-00 Social Security and Tier 1 Railroad Retirement Benefits 07/27/2012
2001-0252 179.00-00 Election to Expense Certain Depreciable Business Assets 07/27/2012
2001-0250 911.11-02 Revocation of Election 07/27/2012
2001-0247 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 07/27/2012
2001-0244 6109.00-00 Identifying Numbers 07/27/2012
2001-0242 457.07-00 Distribution Requirements 07/27/2012
2001-0240 3121.04-01 Employement Status of School Administrators and Teachers 07/27/2012
2001-0238 3121.01-00 Wages 07/27/2012
2001-0235 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 07/27/2012

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