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
2001-0022 00 Election by Small Business Corporation 07/27/2012
2001-0019 4481.00-00 Use of Certain Vehicles Tax (Taxable v. Not Taxable) 07/27/2012
2001-0016 213.05-00 Medical Care 07/27/2012
2001-0014 0 Trade or Business (Deductible v. Not Deductible) 07/27/2012
2001-0011 Armed Services, etc. 07/27/2012
2001-0009 00 3111.00-00 3121.02-05 Miscellaneous Employment Issues 07/27/2012
2001-0006 3121.01-00 Wages 07/27/2012
2001-0003 01 Common Law Tests 07/27/2012
2001-0001 00 Employees 07/27/2012
2000-0418 00 Election by Small Business Corporation 07/27/2012
2000-0415 00 Miscellaneous Issues; Not Able to Identify Under Present List 07/27/2012
2000-0413 00 Election by Small Business Corporation 07/27/2012
2000-0410 0 Medical, Dental, etc., Expenses; Medical Care 07/27/2012
2000-0407 Annuities: Endowment and Life Insurance (Included v. Not Included 07/27/2012
2000-0404 0 Unrelated Business Taxable Income (Taxable v. Not Taxable); Excep 07/27/2012
2000-0402 Credit for Adoption Expenses; Year Credit Allowed - In General; D 07/27/2012
2000-0399 00 Election by Small Business Corporation 07/27/2012
2000-0396 212.09-08 Expenses for Production of Income; Legal And Accounting Expense; 07/27/2012
2000-0394 00 Identifying Numbers; Requirement to Obtain 07/27/2012
2000-0391 .01-00 Certain Fringe Benefits; Working Condition Fringe 2000-0391 Certain Fringe Benefits; No Additional Cost Service 2000-0391 Certain Fringe Benefits; Parents in Case of Air Transport 2000-0391 Certain 07/27/2012
2000-0389 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/27/2012
2000-0386 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/27/2012
2000-0383 6421.00-00 Gasoline Used for Certain Nonhighway Purposes, Used by Local Tran 07/27/2012
2000-0381 Taxable Income Defined; Additional Standard Deduction For Aged an 07/27/2012
2000-0378 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/27/2012
2000-0375 00 Election by Small Business Corporation 07/27/2012
2000-0373 00 Election by Small Business Corporation 07/27/2012
2000-0370 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/27/2012
2000-0367 4 Exclusion of Gain from Sale of Principal Residence (Amended by P. 07/27/2012
2000-0276 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/27/2012
2000-0271 1362.00-00 Election by Small Business Corporation 07/27/2012
2000-0268 47.02-08 Rehabilitation Credit; Definitions; Certified Historic Structures 07/27/2012
2000-0266 25A.00-00 Hope and Lifetime Learning Credits 07/27/2012
2000-0263 213.05-01 Medical, Dental, etc., Expenses; Medical Care; Travel 07/27/2012
2000-0258 501.03-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 07/27/2012
2000-0255 501.07-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 07/27/2012
2000-0253 501.03-31 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 07/27/2012
2000-0250 501.03-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 2000-0250 Tax on Excess Expenditures to Influence Legislation 07/27/2012
2000-0247 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 07/27/2012
2000-0245 401.29-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan; Cash or 07/27/2012
2000-0231 1362.00-00 Election by Small Business Corporation 07/27/2012
2000-0226 72.17-01 Annuities: Endowment and Life Insurance (Included v. Not Included 07/27/2012
2000-0218 1362.00-00 Election by Small Business Corporation 07/27/2012
2000-0215 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/27/2012
2000-0207 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/27/2012
2000-0205 104.01-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 07/27/2012
2000-0202 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/27/2012
2000-0199 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/27/2012
2000-0194 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/27/2012
2000-0191 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/27/2012
2000-0162 3401.01-00 Definitions; Wages Subject to Withholding 07/27/2012
2000-0146 1362.00-00 Election by Small Business Corporation 07/27/2012
2000-0138 216.00-00 Deduction Of Taxes, Interest, And Business Depreciation By Cooper 07/27/2012
2000-0135 3121.16-02 Definitions; Treatment of Certain Deferred Compensation and Salar 07/27/2012
2000-0133 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/27/2012
2000-0122 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/27/2012
2000-0119 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/27/2012
2000-0117 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/27/2012
2000-0114 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/27/2012
2000-0111 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/27/2012
2000-0106 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/27/2012
2000-0103 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/27/2012
2000-0100 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/27/2012
2000-0098 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/27/2012
2000-0092 45.03-00 Electricity Produced from Certain Renewable Sources; Definitions 07/27/2012
2000-0090 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/27/2012
2000-0079 213.05-10 Medical, Dental, etc., Expenses; Medical Care; Long Term Care 07/27/2012
2000-0077 468A.00-00 Special Rules for Decommissioning Cost 07/27/2012
2000-0074 4081.00-00 Gasoline and Diesel Fuels 07/27/2012
2000-0052 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Ta 07/27/2012
2000-0047 6103.01-00 Confidentiality and Disclosure of Returns and Return Information; 07/27/2012
2000-0034 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 07/27/2012
2000-0031 162.03-01 Trade or Business (Deductible v. Not Deductible); Proof of Expend 2000-0031 Charitable, Etc. Contributions and Gifts; Standard Mileage Rate 07/27/2012
2000-0020 162.08-11 Trade or Business (Deductible v. Not Deductible); Travel (See Als 07/27/2012
2000-0018 0162.03-01 Trade or Business (Deductible v. Not Deductible); Proof of Expend 07/27/2012
2000-0015 631.00-00 Gain or Loss in the Case of Timber, Coal, or Domestic Iron Ore 07/27/2012
2000-0002 166.04-00 Bad Debts; Nonbusiness Debt 07/27/2012
2011-0099 528.05-00 Definition of Homeowners Association 07/26/2012
2011-0089 61.40-00; 6041.00-00 Governmental Benefits and Subsidies; Information at Source 07/26/2012
2011-0086 162.00-00 Trade or Business (Deductible v. Not Deductible) 07/26/2012
2011-0070 165.00-00 Deductions For Losses 07/26/2012
2011-0067 30D.00-00 Credit for New Qualified Plug in Electric Vehicles 07/26/2012
2011-0057 132.01-00 No Additional Cost Service 07/26/2012
2011-0054 61.00-00 Gross Income v. Not Gross Income 07/26/2012
2011-0051 9114.03-12; 871.00-00; 871.02-12 France; Tax on Nonresident Alien Individuals; Certain Annuities Received Under Qualified Plans 07/26/2012
2011-0041 9999.98-00 Not Able to Identify Under Present List 07/26/2012
2011-0038 63.01-00 Standard Deduction 07/26/2012
2011-0022 213.00-00 Medical, Dental, etc., Expenses 07/26/2012
2011-0009 118.00-00 Contributions to the Capital of a Corporation 07/26/2012
2011-0006 25C.00-00 Non-Business Energy Property 07/26/2012
2011-0003 36.00-00 First-Time Homebuyer Credit 07/26/2012
2010-0246 104.00-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 07/26/2012
2010-0243 61.08-00; 102.00-00 General Exclusions From Gross Income; Gifts and Inheritances 07/26/2012
2010-0227 165.04-00 Limitations on Losses of Individuals Casualty and Theft 07/26/2012
2010-0212 36.00-00 First-Time Homebuyer Credit 07/26/2012
2010-0209 36.00-00 First-Time Homebuyer Credit 07/26/2012
2010-0199 24.00-00; 106.00-00 Child Tax Credit; Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 07/26/2012
2010-0196 36A.00-00 Making Work Pay Credit 07/26/2012
2010-0180 36.00-00 First-Time Homebuyer Credit 07/26/2012
2010-0164 25C.00-00 Non-Business Energy Property 07/26/2012

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