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. More about Information Letters NOTE: Information letters are advisory only and have no binding effect on the IRS.
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Number
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UILC
|
Subject
|
Released
|
|---|---|---|---|
| 2001-0233 | 4261.00-00 | Transportation of Persons by Air (Taxable v. Nontaxable) | 07/27/2012 |
| 2001-0230 | 121.01-02 | Ownership | 07/27/2012 |
| 2001-0227 | 3405.00-00 | Special Rules for Pensions, Annuities, and Certain Other Deferred Income | 07/27/2012 |
| 2001-0225 | 1362.00-00 | Election by Small Business Corporation | 07/27/2012 |
| 2001-0222 | 1362.00-00 | Election by Small Business Corporation | 07/27/2012 |
| 2001-0219 | 457.07-00 | Distribution Requirements | 07/27/2012 |
| 2001-0217 | 1362.00-00 | Election by Small Business Corporation | 07/27/2012 |
| 2001-0214 | 61.00-00 | Gross Income v. Not Gross Income | 07/27/2012 |
| 2001-0211 | 1362.00-00 | Election by Small Business Corporation | 07/27/2012 |
| 2001-0209 | 6421.00-00 Index Number: 6427.00-00 | Gasoline Used for Certain Nonhighway Purposes, Used by Local Transit Systems or Sold For Certain Exempt Purposes 2001-0209 Fuels Not Used for Taxable Purposes | 07/27/2012 |
| 2001-0206 | 3121.04-01 | Common Law Tests | 07/27/2012 |
| 2001-0203 | 4261.00-00 | Transportation of Persons by Air (Taxable v. Nontaxable) | 07/27/2012 |
| 2001-0201 | 4261.00-00 | Transportation of Persons by Air (Taxable v. Nontaxable) | 07/27/2012 |
| 2001-0198 | 6039E.00-00 | Information Concerning Resident Status | 07/27/2012 |
| 2001-0195 | 6103.00-00 | Confidentiality and Disclosure of Returns and Return Information | 07/27/2012 |
| 2001-0193 | 179.00-00 | Election to Expense Certain Depreciable Business Assets | 07/27/2012 |
| 2001-0190 | 4261.00-00 | Transportation of Persons by Air (Taxable v. Nontaxable) | 07/27/2012 |
| 2001-0187 | 3121.01-01 | Back Pay | 07/27/2012 |
| 2001-0184 | 1362.00-00 | Election by Small Business Corporation | 07/27/2012 |
| 2001-0182 | 1362.00-00 | Election by Small Business Corporation | 07/27/2012 |
| 2001-0179 | 1362.00-00 | Election by Small Business Corporation | 07/27/2012 |
| 2001-0177 | 1362.00-00 | Election by Small Business Corporation | 07/27/2012 |
| 2001-0174 | 861.00-00 | Income From Sources Within the U.S. | 07/27/2012 |
| 2001-0171 | 61.00-00 | Gross Income v. Not Gross Income | 07/27/2012 |
| 2001-0169 | 3121.02-07 | Mandatory Coverage of State, etc., Employees | 07/27/2012 |
| 2001-0166 | 468B.07-00 | Clarification Of Taxation of Certain Funds | 07/27/2012 |
| 2001-0163 | 00 | Election by Small Business Corporation | 07/27/2012 |
| 2001-0158 | 00 | Election by Small Business Corporation | 07/27/2012 |
| 2001-0155 | 213.05-00 | Medical, Dental, etc., Expenses; Medical Care | 07/27/2012 |
| 2001-0152 | 00 | Election by Small Business Corporation | 07/27/2012 |
| 2001-0150 | 00 | Election by Small Business Corporation | 07/27/2012 |
| 2001-0147 | 1362.01-03 | Election by Small Business Corporation; Eligible v. Ineligible; Late E... | 07/27/2012 |
| 2001-0144 | 00 | Failure to File Certain Information Returns (See Also 6652.00-00) | 07/27/2012 |
| 2001-0142 | Former Section 43 (Redesignated Section 32) Earned Income Credit; Earn... | 07/27/2012 | |
| 2001-0139 | 1 | Trade or Business (Deductible v. Not Deductible); Proof of Expenditure | 07/27/2012 |
| 2001-0137 | 00 | Sporting Goods Taxes | 07/27/2012 |
| 2001-0134 | 0 | Hope and Lifetime Learning Credits | 07/27/2012 |
| 2001-0131 | 86.00-00 | Social Security and Tier 1 Railroad Retirement Benefits | 07/27/2012 |
| 2001-0129 | 4261.00-00 | Transportation of Persons by Air (Taxable v. Nontaxable) | 07/27/2012 |
| 2001-0126 | 00 | Returns by Exempt Organizations (Section 501 Organizations); Exempt v.... | 07/27/2012 |
| 2001-0123 | 00 | Election by Small Business Corporation | 07/27/2012 |
| 2001-0121 | 72.07-02 | Annuities: Endowment and Life Insurance (Included v. Not Included in G... | 07/27/2012 |
| 2001-0118 | 501.07-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. N... | 07/27/2012 |
| 2001-0115 | 0 | Certain Military Benefits; In General | 07/27/2012 |
| 2001-0112 | 00 | Election by Small Business Corporation | 07/27/2012 |
| 2001-0110 | 00 | Election by Small Business Corporation | 07/27/2012 |
| 2001-0107 | 00 3401.01-00 | Definitions; Wages Subject to Withholding | 07/27/2012 |
| 2001-0104 | 6 | Medical, Dental, etc., Expenses; Medical Care; Cosmetic Surgery | 07/27/2012 |
| 2001-0102 | 213.05-00 | Medical, Dental, etc., Expenses; Medical Care | 07/27/2012 |
| 2001-0099 | 0 | Deferred Compensation Plans of State and Local Governments and Tax Exe... | 07/27/2012 |
| 2001-0097 | 06 | Tax Conventions (See Also 894.01-00 through 894.120); U.S. Income Tax | 07/27/2012 |
| 2001-0094 | 00 | Income Tax Collected at Source; Voluntary Withholding | 07/27/2012 |
| 2001-0091 | Definitions; Wages; Back Pay | 07/27/2012 | |
| 2001-0089 | Qualified Pension, Profit-Sharing, and Stock BonusPlan | 07/27/2012 | |
| 2001-0086 | 213.05-00 | Medical, Dental, etc., Expenses; Medical Care | 07/27/2012 |
| 2001-0083 | Gross Income v. Not Gross Income | 07/27/2012 | |
| 2001-0081 | 0 | Hope and Lifetime Learning Credits | 07/27/2012 |
| 2001-0078 | 00 | Identifying Numbers | 07/27/2012 |
| 2001-0075 | 213.05-00 | Medical, Dental, etc., Expenses; Medical Care | 07/27/2012 |
| 2001-0070 | 4261.00-00 | Transportation of Persons by Air (Taxable v. Nontaxable) | 07/27/2012 |
| 2001-0067 | 701.00-00 | Partners,Not Partnerships,Subject to Tax;U.S.Trade or Business | 07/27/2012 |
| 2001-0064 | 4251.01-00 | Imposition and Rate of Tax | 07/27/2012 |
| 2001-0062 | 179.00-00 | Election to Expense Certain Depreciable Business Assets | 07/27/2012 |
| 2001-0059 | 00 | Election by Small Business Corporation | 07/27/2012 |
| 2001-0056 | 00 | Election by Small Business Corporation | 07/27/2012 |
| 2001-0054 | 00 | Election by Small Business Corporation | 07/27/2012 |
| 2001-0051 | 4081.00-00 | Gasoline and Diesel Fuels | 07/27/2012 |
| 2001-0049 | 501.38-00 | Legislative and Political Propaganda Activities | 07/27/2012 |
| 2001-0046 | 00 | Wages Subject to Withholding | 07/27/2012 |
| 2001-0043 | 501.04-05 | Voluntary Fire Co.; Legislative & Political Propaganda Activitie | 07/27/2012 |
| 2001-0041 | 01 | Revocation | 07/27/2012 |
| 2001-0038 | 501.04-00 | Civic Leagues and Social Welfare Groups | 07/27/2012 |
| 2001-0035 | 00 | Election by Small Business Corporation | 07/27/2012 |
| 2001-0030 | 403.04-00 | Annuities Purchased by Section 501(c)(3) Org or Public Schools | 07/27/2012 |
| 2001-0027 | 861.00-00 | Election to Expense Certain Depreciable Business Assets | 07/27/2012 |
| 2001-0024 | 07 | Mandatory Coverage of State, etc., Employees | 07/27/2012 |
| 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 |
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