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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Number Sorted Descending Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
2004-0068 104.00-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 07/23/2012
2004-0067 451.13-01 Services (Rev. Rul. 71-21) 07/27/2012
2004-0066 168.00-00 Modified Accelerated Cost Recovery System 07/28/2012
2004-0065 6402.00-00 Authority to Make Credits or Refunds 07/25/2012
2004-0064 179.00-00 Election to Expense Certain Depreciable Business Assets 07/27/2012
2004-0063 162.08-06 Commuting 07/29/2012
2004-0062 457.07-00 Distribution Requirements Index Number: 402.08-00 Rollover Contributions 07/25/2012
2004-0061 42.00-00 Low-Income Housing Credit 07/27/2012
2004-0060 3121.01-00 Wages 07/23/2012
2004-0059 174.00-00 Research and Experimental Expenditures (Deductible v. Not Deductible) 07/26/2012
2004-0058 3121.00-00 Definitions 07/28/2012
2004-0057 3231.01-00 Employers v. Not Employers 07/25/2012
2004-0056 103.12-00 Transitional Rules 07/27/2012
2004-0055 7508.00-00 Time for Performing Certain Acts Postponed by Reason of Service in a Combat Zone 07/29/2012
2004-0054 6050E.00-00 State and Local Income Tax Refunds 07/26/2012
2004-0053 1362.00-00 Election by Small Business Corporation 07/27/2012
2004-0052 1362.00-00 Election by Small Business Corporation 07/23/2012
2004-0051 1362.00-00 Election by Small Business Corporation 07/26/2012
2004-0050 44.00-00 Purchase of New Principal Residence 07/27/2012
2004-0049 1362.02-01 Revocation 07/24/2012
2004-0048 174.00-00 Research and Experimental Expenditures (Deductible v. Not Deductible) 07/27/2012
2004-0047 1362.01-03 Late Elections 07/24/2012
2004-0046 132.00-00 Certain Fringe Benefits 07/27/2012
2004-0045 9999.98-00 Not Able to Identify Under Present List 07/29/2012
2004-0044 1362.00-00 Election by Small Business Corporation 07/25/2012
2004-0043 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/28/2012
2004-0042 1362.00-00 Election by Small Business Corporation 07/25/2012
2004-0041 1362.02-01 Revocation 07/27/2012
2004-0040 1361.03-02 Qualified Subchapter S Trusts 07/29/2012
2004-0039 1362.02-01 Revocation 07/26/2012
2004-0038 1362.02-01 Revocation 07/27/2012
2004-0037 1362.02-01 Revocation 07/23/2012
2004-0036 1362.01-03 Late Elections 07/26/2012
2004-0035 162.07-04 Employee Benefits 07/27/2012
2004-0034 1362.00-00 Election by Small Business Corporation 07/24/2012
2004-0033 6103.03-00 Disclosure Pursuant to Taxpayer's Consent 07/27/2012
2004-0032 61.09-09 Military Services 07/29/2012
2004-0031 1362.00-00 Election by Small Business Corporation 07/26/2012
2004-0030 1362.01-03 Late Elections 07/27/2012
2004-0029 1362.01-03 Late Elections 07/23/2012
2004-0028 61.09-29 Payment of Legal Fees 07/26/2012
2004-0027 1362.01-03 Late Elections 07/27/2012
2004-0026 1362.00-00 Election by Small Business Corporation 07/24/2012
2004-0025 1362.01-02 Election After Termination 07/27/2012
2004-0024 1362.01-03 Late Elections 07/29/2012
2004-0023 1362.01-03 Late Elections 07/26/2012
2004-0022 1362.01-03 Late Elections 07/27/2012
2004-0021 1362.01-03 Late Elections 07/23/2012
2004-0020 1362.01-03 Late Elections 07/27/2012
2004-0019 1362.01-03 Late Elections 07/28/2012
2004-0018 1362.01-03 Late Elections 07/24/2012
2004-0017 1362.01-03 Late Elections 07/27/2012
2004-0016 1362.01-03 Late Elections 07/29/2012
2004-0015 1361.01-03 Non-Resident Alien as Shareholder 07/25/2012
2004-0014 1362.01-03 Late Elections 07/27/2012
2004-0013 1362.01-03 Late Elections 07/23/2012
2004-0012 528.00-00 Certain Homeowners Associations 07/27/2012
2004-0011 1362.01-03 Late Elections 07/28/2012
2004-0010 174.04-00 Trade or Business 07/25/2012
2004-0009 61.09-18 Discharge of Indebtedness 07/27/2012
2004-0008 3402.05-00 Withholding Exemptions and Exemption Certificates 07/29/2012
2004-0007 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/25/2012
2004-0006 451.13-01 Services (Rev. Rul. 71-21) 07/27/2012
2004-0005 1362.00-00 Election by Small Business Corporation 07/23/2012
2004-0004 1362.01-03 Late Elections 07/27/2012
2004-0003 3402.15-00 Withholding on Gambling Winnings 07/28/2012
2004-0002 3121.00-00 Definitions 07/25/2012
2004-0001 1221.00-00 Capital Asset v. Not a Capital Asset 07/27/2012
2003-0316 1362.02-01 Revocation 07/29/2012
2003-0315 1361.01-03 Non-Resident Alien as Shareholder 07/25/2012
2003-0314 1362.00-00 Election by Small Business Corporation 07/27/2012
2003-0313 1362.00-00 Election by Small Business Corporation 07/23/2012
2003-0312 1362.00-00 Election by Small Business Corporation 07/26/2012
2003-0311 1362.01-02 Election After Termination 07/27/2012
2003-0310 1362.00-00 Election by Small Business Corporation 07/25/2012
2003-0309 1362.02-01 Revocation 07/27/2012
2003-0308 174.00-00 Research and Experimental Expenditures (Deductible v. Not Deductible) 07/29/2012
2003-0307 1362.01-03 Late Elections 07/26/2012
2003-0306 1362.01-03 Late Elections 07/27/2012
2003-0305 1362.01-03 Late Elections 07/23/2012
2003-0304 1362.01-03 Late Elections 07/26/2012
2003-0303 1362.00-00 Election by Small Business Corporation 07/27/2012
2003-0302 1362.01-03 Late Elections 07/24/2012
2003-0301 1362.00-00 Election by Small Business Corporation 07/27/2012
2003-0300 1362.00-00 Election by Small Business Corporation 07/29/2012
2003-0299 1362.01-03 Late Elections 07/26/2012
2003-0298 1362.01-03 Late Elections 07/27/2012
2003-0297 1362.02-01 Revocation 07/23/2012
2003-0296 1362.01-03 Late Elections 07/26/2012
2003-0295 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/28/2012
2003-0294 1362.00-00 Election by Small Business Corporation 07/24/2012
2003-0293 1362.00-00 Election by Small Business Corporation 07/27/2012
2003-0292 1362.00-00 Election by Small Business Corporation 07/29/2012
2003-0291 1362.00-00 Election by Small Business Corporation 07/25/2012
2003-0290 1362.00-00 Election by Small Business Corporation 07/27/2012
2003-0289 1362.01-03 Late Elections 07/23/2012
2003-0288 1362.01-03 Late Elections 07/27/2012
2003-0287 1362.03-00 S Termination Year 07/28/2012
2003-0286 1362.01-03 Late Elections 07/24/2012
2003-0285 1362.01-03 Late Elections 07/27/2012

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