Information Letters
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Number Sorted Ascending Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
2005-0025 7701.00-00 Definitions 07/23/2012
2005-0026 1362.00-00 Election by Small Business Corporation 07/27/2012
2005-0027 1362.01-03 Late Elections 07/26/2012
2005-0028 1362.02-01 Revocation 07/29/2012
2005-0029 1362.00-00 Election by Small Business Corporation 07/27/2012
2005-0030 1362.00-00 Election by Small Business Corporation 07/25/2012
2005-0031 424.01-00 Modification, Extension or Renewal of Options 07/27/2012
2005-0032 1402.00-00 Definitions 07/26/2012
2005-0033 1362.01-03 Late Elections 07/23/2012
2005-0034 1362.00-00 Election by Small Business Corporation 07/27/2012
2005-0035 1362.00-00 Election by Small Business Corporation 07/25/2012
2005-0036 1362.00-00 Election by Small Business Corporation 07/29/2012
2005-0037 1362.00-00 Election by Small Business Corporation 07/27/2012
2005-0038 168.00-00 Modified Accelerated Cost Recovery System 07/25/2012
2005-0039 2601.00-00 Tax On Generation Skipping Transfers 07/28/2012
2005-0040 6041A.00-00 Returns Regarding Payments of Remuneration for Services and Direct Sales 07/27/2012
2005-0041 1362.01-03 Late Elections 07/23/2012
2005-0042 1362.01-03 Late Elections 07/27/2012
2005-0043 1362.01-03 Late Elections 07/25/2012
2005-0044 1362.01-03 Late Elections 07/29/2012
2005-0045 62.02-02 Reimbursements 07/27/2012
2005-0046 9114.03-39 Trinidad and Tobago 07/25/2012
2005-0047 7701.00-00 Definitions 07/28/2012
2005-0048 1362.01-02 Election After Termination 07/27/2012
2005-0049 61.14-00 Property Transactions 07/23/2012
2005-0050 117.00-00 Qualified Scholarships 07/27/2012
2005-0051 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 07/25/2012
2005-0052 6104.00-00 Publicity of Information Required From Certain Exempt Organizations and Certain Trusts (Permitted v. Not Permitted) 07/29/2012
2005-0053 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/27/2012
2005-0054 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/24/2012
2005-0055 121.00-00 Exclusion of Gain from Sale of Principal Residence (Amended by P.L. 105-34, Section 312(a)) 07/28/2012
2005-0056 141.01-04 Output Facilities 07/27/2012
2005-0057 6041.00-00 Information at Source 07/23/2012
2005-0058 1362.01-03 Late Elections 07/27/2012
2005-0059 9999.98-00 Not Able to Identify Under Present List 07/26/2012
2005-0060 1362.01-03 Late Elections 07/29/2012
2005-0061 1362.02-01 Revocation 07/27/2012
2005-0062 1441.00-00 Withholding of Tax on Nonresident Aliens (Required v. Not Required) 07/24/2012
2005-0063 501.03-22 Scholarships, Endowment Funds and Trusts, Student Loans 07/27/2012
2005-0064 501.13-00 Cemetery Companies 07/26/2012
2005-0065 131.00-00 Certain Foster Care Payments 07/23/2012
2005-0066 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 07/27/2012
2005-0067 861.00-00 Income From Sources Within the U.S. 07/26/2012
2005-0068 61.40-00 Governmental Benefits and Subsidies 07/29/2012
2005-0069 911.00-00 Citizens or Residents of the United States Living Abroad 07/27/2012
2005-0070 61.40-00 Governmental Benefits and Subsidies 07/24/2012
2005-0071 3121.02-10 Student Employee of School, etc. 07/27/2012
2005-0072 221.00-00 Deduction For Two-Earner Married Couples (Repealed 1986) 07/26/2012
2005-0073 61.40-00 Governmental Benefits and Subsidies 07/23/2012
2005-0074 170.19-00 Other 07/27/2012
2005-0075 1031.05-00 Deferred Exchanges 07/25/2012
2005-0076 61.11-03 Government Payments 07/29/2012
2005-0077 86.02-00 Social Security Benefit 07/27/2012
2005-0078 62.02-05 Tool / Equipment Rental 07/25/2012
2005-0079 61.11-03 Government Payments 07/28/2012
2005-0080 911.05-00 Restricted Country 07/26/2012
2005-0081 61.00-00 Gross Income v. Not Gross Income 07/23/2012
2005-0082 1221.00-00 Capital Asset v. Not a Capital Asset 07/27/2012
2005-0083 61.11-03 Government Payments 07/25/2012
2005-0084 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 07/29/2012
2005-0085 1031.05-00 Deferred Exchanges 07/27/2012
2005-0086 1031.00-00 Exchange of Property Held for Productive Use or Investment 07/25/2012
2005-0087 6103.01-00 General Rule 07/28/2012
2005-0088 1031.05-00 Deferred Exchanges 07/27/2012
2005-0089 213.00-00 Medical, Dental, etc., Expenses 07/23/2012
2005-0090 107.01-00 Rental Allowance 07/27/2012
2005-0091 1362.01-03 Late Elections 07/25/2012
2005-0092 1362.00-00 Election by Small Business Corporation 07/29/2012
2005-0093 871.03-00 U.S. Trade or Business v. No U.S. Trade or Business 07/27/2012
2005-0094 3121.01-00 Wages 07/24/2012
2005-0095 1362.01-03 Late Elections 07/28/2012
2005-0096 1362.01-03 Late Elections 07/27/2012
2005-0097 1362.02-01 Revocation 07/23/2012
2005-0098 7701.00-00 Definitions 07/27/2012
2005-0099 1362.01-03 Late Elections 07/26/2012
2005-0100 1362.01-03 Late Elections 07/29/2012
2005-0101 1362.01-03 Late Elections 07/27/2012
2005-0102 213.05-00 Medical Care 07/24/2012
2005-0103 1362.01-03 Late Elections 07/27/2012
2005-0104 1362.01-03 Late Elections 07/26/2012
2005-0105 1362.01-03 Late Elections 07/23/2012
2005-0106 1362.01-03 Late Elections 07/27/2012
2005-0107 3121.16-00 Treatment of Certain Deferred Compensation and Salary Reduction Arrangements 07/26/2012
2005-0108 61.09-36 Per Diem Allowances 07/29/2012
2005-0109 9100.00-00 Extension of Time for Making Certain Elections 07/27/2012
2005-0110 170.11-00 Ordinary Income and Capital Gain Property 07/24/2012
2005-0111 164.01-00 Real Property Taxes 07/27/2012
2005-0112 1362.01-03 Late Elections 07/26/2012
2005-0113 1362.01-03 Late Elections 07/23/2012
2005-0114 1362.01-03 Late Elections 07/27/2012
2005-0115 3121.02-05 If Employed in States Where There are Political Subdivisions or Instrumentalities 07/26/2012
2005-0116 9114.03-03 Austria 07/29/2012
2005-0117 1362.01-03 Late Elections 07/27/2012
2005-0118 170.12-07 Expectation of Benefit 07/25/2012
2005-0119 1362.02-01 Revocation 07/28/2012
2005-0120 1211.00-00 Limitation on Capital Losses 07/26/2012
2005-0121 9999.98-00 Not Able to Identify Under Present List 07/23/2012
2005-0122 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2005-0123 61.00-00 Gross Income v. Not Gross Income 07/25/2012
2005-0124 62.02-05 Tool / Equipment Rental 07/29/2012

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