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 Sorted Ascending Help on Subject Released Not sorted Help on Released
2003-0257 1362.01-03 Late Elections 07/28/2012
2003-0258 1362.01-03 Late Elections 07/27/2012
2003-0263 1362.01-03 Late Elections 07/25/2012
2003-0268 1362.01-03 Late Elections 07/27/2012
2003-0272 1362.01-03 Late Elections 07/26/2012
2003-0275 1362.01-03 Late Elections 07/23/2012
2003-0276 1362.01-03 Late Elections 07/25/2012
2003-0277 1362.01-03 Late Elections 07/29/2012
2003-0278 1362.01-03 Late Elections 07/27/2012
2003-0279 1362.01-03 Late Elections 07/25/2012
2003-0280 1362.01-03 Late Elections 07/28/2012
2003-0281 1362.01-03 Late Elections 07/27/2012
2003-0282 1362.01-03 Late Elections 07/23/2012
2003-0283 1362.01-03 Late Elections 07/27/2012
2003-0284 1362.01-03 Late Elections 07/27/2012
2003-0285 1362.01-03 Late Elections 07/27/2012
2003-0286 1362.01-03 Late Elections 07/24/2012
2003-0288 1362.01-03 Late Elections 07/27/2012
2003-0289 1362.01-03 Late Elections 07/23/2012
2003-0296 1362.01-03 Late Elections 07/26/2012
2003-0298 1362.01-03 Late Elections 07/27/2012
2003-0299 1362.01-03 Late Elections 07/26/2012
2003-0302 1362.01-03 Late Elections 07/24/2012
2003-0304 1362.01-03 Late Elections 07/26/2012
2003-0305 1362.01-03 Late Elections 07/23/2012
2003-0306 1362.01-03 Late Elections 07/27/2012
2003-0307 1362.01-03 Late Elections 07/26/2012
2004-0004 1362.01-03 Late Elections 07/27/2012
2004-0011 1362.01-03 Late Elections 07/28/2012
2004-0013 1362.01-03 Late Elections 07/23/2012
2004-0014 1362.01-03 Late Elections 07/27/2012
2004-0016 1362.01-03 Late Elections 07/29/2012
2004-0017 1362.01-03 Late Elections 07/27/2012
2004-0018 1362.01-03 Late Elections 07/24/2012
2004-0019 1362.01-03 Late Elections 07/28/2012
2004-0020 1362.01-03 Late Elections 07/27/2012
2004-0021 1362.01-03 Late Elections 07/23/2012
2004-0022 1362.01-03 Late Elections 07/27/2012
2004-0023 1362.01-03 Late Elections 07/26/2012
2004-0024 1362.01-03 Late Elections 07/29/2012
2004-0027 1362.01-03 Late Elections 07/27/2012
2004-0029 1362.01-03 Late Elections 07/23/2012
2004-0030 1362.01-03 Late Elections 07/27/2012
2004-0036 1362.01-03 Late Elections 07/26/2012
2004-0047 1362.01-03 Late Elections 07/24/2012
2004-0071 1362.01-03 Late Elections 07/29/2012
2004-0072 1362.01-03 Late Elections 07/27/2012
2004-0073 1362.01-03 Late Elections 07/29/2012
2004-0074 1362.01-03 Late Elections 07/24/2012
2004-0076 1362.01-03 Late Elections 07/27/2012
2004-0077 1362.01-03 Late Elections 07/23/2012
2004-0078 1362.01-03 Late Elections 07/27/2012
2004-0095 1362.01-03 Late Elections 07/29/2012
2004-0100 1362.01-03 Late Elections 07/23/2012
2004-0102 1362.01-03 Late Elections 07/25/2012
2004-0103 1362.01-03 Late Elections 07/29/2012
2004-0104 1362.01-03 Late Elections 07/27/2012
2004-0105 1362.01-03 Late Elections 07/25/2012
2004-0138 1362.01-03 Late Elections 07/27/2012
2004-0142 1362.01-03 Late Elections 07/25/2012
2004-0143 1362.01-03 Late Elections 07/29/2012
2004-0144 1362.01-03 Late Elections 07/27/2012
2004-0145 1362.01-03 Late Elections 07/25/2012
2004-0147 1362.01-03 Late Elections 07/27/2012
2004-0149 1362.01-03 Late Elections 07/27/2012
2004-0150 1362.01-03 Late Elections 07/25/2012
2004-0153 1362.01-03 Late Elections 07/25/2012
2004-0157 1362.01-03 Late Elections 07/27/2012
2004-0158 1362.01-03 Late Elections 07/25/2012
2004-0159 1362.01-03 Late Elections 07/29/2012
2004-0161 1362.01-03 Late Elections 07/24/2012
2004-0162 1362.01-03 Late Elections 07/28/2012
2004-0182 1362.01-03 Late Elections 07/25/2012
2004-0183 1362.01-03 Late Elections 07/29/2012
2004-0184 1362.01-03 Late Elections 07/27/2012
2004-0196 1362.01-03 Late Elections 07/23/2012
2004-0199 1362.01-03 Late Elections 07/29/2012
2004-0204 1362.01-03 Late Elections 07/23/2012
2004-0210 1362.01-03 Late Elections 07/27/2012
2004-0211 1362.01-03 Late Elections 07/26/2012
2004-0212 1362.01-03 Late Elections 07/23/2012
2004-0213 1362.01-03 Late Elections 07/27/2012
2004-0214 1362.01-03 Late Elections 07/26/2012
2004-0218 1362.01-03 Late Elections 07/27/2012
2004-0219 1362.01-03 Late Elections 07/26/2012
2004-0220 1362.01-03 Late Elections 07/23/2012
2004-0223 1362.01-03 Late Elections 07/29/2012
2004-0224 1362.01-03 Late Elections 07/27/2012
2004-0228 1362.01-03 Late Elections 07/23/2012
2004-0233 1362.01-03 Late Elections 07/25/2012
2005-0020 1362.01-03 Late Elections 07/29/2012
2005-0022 1362.01-03 Late Elections 07/24/2012
2005-0023 1362.01-03 Late Elections 07/27/2012
2005-0027 1362.01-03 Late Elections 07/26/2012
2005-0033 1362.01-03 Late Elections 07/23/2012
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
2005-0058 1362.01-03 Late Elections 07/27/2012

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