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
2004-0142 1362.01-03 Late Elections 07/25/2012
2004-0141 3231.01-00 Employers v. Not Employers 07/27/2012
2004-0140 3231.01-00 Employers v. Not Employers 07/23/2012
2004-0139 3231.01-00 Employers v. Not Employers 07/26/2012
2004-0138 1362.01-03 Late Elections 07/27/2012
2004-0137 1362.00-00 Election by Small Business Corporation 07/25/2012
2004-0136 3231.01-00 Employers v. Not Employers 07/27/2012
2004-0135 3231.01-00 Employers v. Not Employers 07/29/2012
2004-0134 179.00-00 Election to Expense Certain Depreciable Business Assets 07/26/2012
2004-0133 3231.01-00 Employers v. Not Employers 07/27/2012
2004-0132 3231.01-00 Employers v. Not Employers 07/23/2012
2004-0131 3231.01-00 Employers v. Not Employers 07/26/2012
2004-0130 3231.01-00 Employers v. Not Employers 07/27/2012
2004-0129 3231.01-00 Employers v. Not Employers 07/24/2012
2004-0128 3231.01-00 Employers v. Not Employers 07/27/2012
2004-0127 1361.05-00 Qualified Subchapter S Subsidiary 07/29/2012
2004-0126 3231.01-00 Employers v. Not Employers 07/26/2012
2004-0125 61.22-01 Insolvency 07/27/2012
2004-0124 3121.01-16 Agricultural Labor 07/23/2012
2004-0123 62.02-05 Tool / Equipment Rental 07/26/2012
2004-0122 132.03-00 Working Condition Fringe 07/28/2012
2004-0121 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 07/24/2012
2004-0120 56.00-00 Adjustments In Computing Alternative Minimum Taxable Income 07/27/2012
2004-0119 3121.01-00 Wages 07/29/2012
2004-0118 164.12-00 Other 07/25/2012
2004-0117 1394.00-00 Tax-Exempt Enterprise Zone Facility Bonds 07/27/2012
2004-0116 1362.00-00 Election by Small Business Corporation 07/23/2012
2004-0115 6047.04-00 Reports by Employers, Plan Administrators, Etc. 07/27/2012
2004-0114 482.08-00 Interest 07/28/2012
2004-0113 9999.98-00 Not Able to Identify Under Present List 07/24/2012
2004-0112 179.02-00 Election 07/27/2012
2004-0111 911.11-03 Reelection 07/29/2012
2004-0110 1362.00-00 Election by Small Business Corporation 07/25/2012
2004-0109 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2004-0108 1212.00-00 Capital Loss Carrybacks and Carryovers (Allowed v. Not Allowed) 07/23/2012
2004-0107 9100.00-00 Extension of Time for Making Certain Elections 07/27/2012
2004-0106 1362.00-00 Election by Small Business Corporation 07/28/2012
2004-0105 1362.01-03 Late Elections 07/25/2012
2004-0104 1362.01-03 Late Elections 07/27/2012
2004-0103 1362.01-03 Late Elections 07/29/2012
2004-0102 1362.01-03 Late Elections 07/25/2012
2004-0101 892.07-00 International Organizations Qualifying for Exemption Under Section 892 07/27/2012
2004-0100 1362.01-03 Late Elections 07/23/2012
2004-0099 1362.00-00 Election by Small Business Corporation 07/26/2012
2004-0098 1362.00-00 Election by Small Business Corporation 07/28/2012
2004-0097 1362.00-00 Election by Small Business Corporation 07/25/2012
2004-0096 1362.00-00 Election by Small Business Corporation 07/27/2012
2004-0095 1362.01-03 Late Elections 07/29/2012
2004-0094 3121.02-10 Student Employee of School, etc. 07/26/2012
2004-0093 170.09-01 United States, States, Political Subdivisions, Etc. 07/27/2012

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