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 Sorted Ascending Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
2000-0132 00 Capital Asset v. Not a Capital Asset; Property Held Properly In 09/30/2000
2000-0148 00 Election by Small Business Corporation 09/30/2000
2000-0149 00 Election by Small Business Corporation 09/30/2000
2000-0150 00 Election by Small Business Corporation 09/30/2000
2000-0151 00 Election by Small Business Corporation 09/30/2000
2000-0152 00 Election by Small Business Corporation 09/30/2000
2000-0153 00 Election by Small Business Corporation 09/30/2000
2000-0154 00 Election by Small Business Corporation 09/30/2000
2000-0155 00 Definitions 09/30/2000
2000-0156 00 Election by Small Business Corporation 09/30/2000
2000-0157 00 Election by Small Business Corporation 09/30/2000
2000-0159 00 Roth IRA 09/30/2000
2000-0163 00 Roth IRA 09/30/2000
2000-0168 00 Definitions 09/30/2000
2000-0171 00 Election by Small Business Corporation 09/30/2000
2000-0172 00 Election by Small Business Corporation 09/30/2000
2000-0173 00 Election by Small Business Corporation 09/30/2000
2000-0174 00 Election by Small Business Corporation; Eligible v. Ineligible; E 09/30/2000
2000-0175 00 Election by Small Business Corporation 09/30/2000
2000-0178 00 Election by Small Business Corporation 09/30/2000
2000-0180 00 Roth IRA 09/30/2000
2000-0185 00 Election by Small Business Corporation 09/30/2000
2000-0186 00 Election by Small Business Corporation 09/30/2000
2000-0188 00 Election by Small Business Corporation 09/30/2000
2000-0211 00 Backup Withholding 09/30/2000
2000-0213 00 Election by Small Business Corporation 09/30/2000
2000-0217 00 Election by Small Business Corporation 09/30/2000
2000-0221 00 Rate and Measure of Employee Tax 09/30/2000
2000-0228 00 Election by Small Business Corporation 09/30/2000
2000-0229 00 Election by Small Business Corporation 09/30/2000
2000-0230 00 Election by Small Business Corporation 09/30/2000
2000-0232 00 Election by Small Business Corporation 09/30/2000
2000-0233 00 Election by Small Business Corporation 09/30/2000
2000-0239 00 Election by Small Business Corporation 09/30/2000
2000-0240 00 Election by Small Business Corporation 09/30/2000
2000-0241 00 Election by Small Business Corporation 09/30/2000
2000-0242 00 Election by Small Business Corporation 09/30/2000
2000-0243 00 Election by Small Business Corporation 09/30/2000
2000-0257 00 Definitions; Application of Hospital Insurance Tax to Federal, St 12/29/2000
2000-0265 00 Election by Small Business Corporation 12/29/2000
2000-0270 00 Election by Small Business Corporation 12/29/2000
2000-0273 00 Election by Small Business Corporation 12/29/2000
2000-0274 00 Election by Small Business Corporation 12/29/2000
2000-0280 00 Information at Source 12/29/2000
2000-0282 00 Miscellaneous Issues; Not Able to Identify Under Present List 12/29/2000
2000-0283 00 Election by Small Business Corporation 12/29/2000
2000-0284 00 Election by Small Business Corporation 12/29/2000
2000-0285 00 Election by Small Business Corporation 12/29/2000
2000-0287 00 Election by Small Business Corporation 12/29/2000
2000-0289 00 Election by Small Business Corporation 12/29/2000
2000-0290 00 Election by Small Business Corporation 12/29/2000
2000-0291 00 Election by Small Business Corporation 12/29/2000
2000-0292 00 Election by Small Business Corporation 12/29/2000
2000-0296 00 Election by Small Business Corporation 12/29/2000
2000-0297 00 Definitions; Termination Payments to Insurance Agents 12/29/2000
2000-0301 00 Election by Small Business Corporation 12/29/2000
2000-0303 00 Election by Small Business Corporation 12/29/2000
2000-0304 00 Election by Small Business Corporation 12/29/2000
2000-0305 00 Election by Small Business Corporation 12/29/2000
2000-0311 00 Election by Small Business Corporation 12/29/2000
2000-0373 00 Election by Small Business Corporation 07/27/2012
2000-0374 00 Election by Small Business Corporation 07/23/2012
2000-0375 00 Election by Small Business Corporation 07/27/2012
2000-0376 00 Election by Small Business Corporation 07/25/2012
2000-0377 00 Election by Small Business Corporation 07/29/2012
2000-0379 00 Definitions 07/24/2012
2000-0392 00 Election by Small Business Corporation 07/26/2012
2000-0394 00 Identifying Numbers; Requirement to Obtain 07/27/2012
2000-0395 00 Election by Small Business Corporation 07/24/2012
2000-0398 00 Election by Small Business Corporation 07/23/2012
2000-0399 00 Election by Small Business Corporation 07/27/2012
2000-0400 00 Election by Small Business Corporation 07/26/2012
2000-0403 00 Election by Small Business Corporation 07/25/2012
2000-0408 00 Information Required in Connection With Certain Options 07/25/2012
2000-0412 00 Election by Small Business Corporation 07/28/2012
2000-0413 00 Election by Small Business Corporation 07/27/2012
2000-0414 00 Election by Small Business Corporation 07/23/2012
2000-0415 00 Miscellaneous Issues; Not Able to Identify Under Present List 07/27/2012
2000-0416 00 Election by Small Business Corporation 07/25/2012
2000-0417 00 Election by Small Business Corporation 07/29/2012
2000-0418 00 Election by Small Business Corporation 07/27/2012
2000-0420 00 Returns Regarding Payments of Dividends and Corporate Earnings an 07/28/2012
2001-0001 00 Employees 07/27/2012
2001-0005 00 Employment 07/29/2012
2001-0010 00 Election by Small Business Corporation 07/23/2012
2001-0017 00 Election by Small Business Corporation 07/26/2012
2001-0020 00 Election by Small Business Corporation 07/26/2012
2001-0021 00 Election by Small Business Corporation 07/29/2012
2001-0022 00 Election by Small Business Corporation 07/27/2012
2001-0025 00 Employment 07/26/2012
2001-0032 00 Supplemental Payments 07/28/2012
2001-0035 00 Election by Small Business Corporation 07/27/2012
2001-0037 00 Election by Small Business Corporation 07/29/2012
2001-0039 00 Election by Small Business Corporation 07/25/2012
2001-0046 00 Wages Subject to Withholding 07/27/2012
2001-0053 00 Election by Small Business Corporation 07/29/2012
2001-0054 00 Election by Small Business Corporation 07/27/2012
2001-0055 00 Election by Small Business Corporation 07/24/2012
2001-0056 00 Election by Small Business Corporation 07/27/2012
2001-0057 00 Election by Small Business Corporation 07/26/2012

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