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 Sorted Descending Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
2001-0225 1362.00-00 Election by Small Business Corporation 07/27/2012
2001-0224 83.02-04 Revocability of Election 07/29/2012
2001-0223 1362.00-00 Election by Small Business Corporation 07/25/2012
2001-0222 1362.00-00 Election by Small Business Corporation 07/27/2012
2001-0221 1362.00-00 Election by Small Business Corporation 07/29/2012
2001-0220 1362.00-00 Election by Small Business Corporation 07/26/2012
2001-0219 457.07-00 Distribution Requirements 07/27/2012
2001-0218 1091.00-00 Loss From Wash Sales of Stock or Securities 07/24/2012
2001-0217 1362.00-00 Election by Small Business Corporation 07/27/2012
2001-0216 1362.00-00 Election by Small Business Corporation 07/29/2012
2001-0215 1362.00-00 Election by Small Business Corporation 07/25/2012
2001-0214 61.00-00 Gross Income v. Not Gross Income 07/27/2012
2001-0213 1362.00-00 Election by Small Business Corporation 07/29/2012
2001-0212 Election by Small Business Corporation 07/26/2012
2001-0211 1362.00-00 Election by Small Business Corporation 07/27/2012
2001-0210 4001.00-00 Passenger Vehicles 07/23/2012
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
2001-0208 457.05-01 Plan 07/29/2012
2001-0207 34.00-00 Certain Users of Gasoline and Special Fuels 07/25/2012
2001-0206 3121.04-01 Common Law Tests 07/27/2012
2001-0205 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 07/29/2012
2001-0204 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 07/26/2012
2001-0203 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 07/27/2012
2001-0202 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 07/23/2012
2001-0201 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 07/27/2012
2001-0200 179.00-00 Election to Expense Certain Depreciable Business Assets 07/29/2012
2001-0199 3121.04-11 Salesman, Agents, and Distributors 07/25/2012
2001-0198 6039E.00-00 Information Concerning Resident Status 07/27/2012
2001-0197 179.00-00 Election to Expense Certain Depreciable Business Assets 07/29/2012
2001-0196 3121.01-00 Wages 07/26/2012
2001-0195 6103.00-00 Confidentiality and Disclosure of Returns and Return Information 07/27/2012
2001-0194 501.03-20 Religious Organizations 07/23/2012
2001-0193 179.00-00 Election to Expense Certain Depreciable Business Assets 07/27/2012
2001-0192 6039.00-00 Information Required in Connection With Certain Options 07/28/2012
2001-0191 6041.00-00 Index Number: 6051.00-00 Information at Source 2001-0191 Receipts for Employees 07/25/2012
2001-0190 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 07/27/2012
2001-0189 274.08-00 Substantiation 07/29/2012
2001-0188 1362.00-00 Election by Small Business Corporation 07/26/2012
2001-0187 3121.01-01 Back Pay 07/27/2012
2001-0186 1362.00-00 Election by Small Business Corporation 07/23/2012
2001-0185 1362.00-00 Election by Small Business Corporation 07/26/2012
2001-0184 1362.00-00 Election by Small Business Corporation 07/27/2012
2001-0183 1362.00-00 Election by Small Business Corporation 07/24/2012
2001-0182 1362.00-00 Election by Small Business Corporation 07/27/2012
2001-0181 1362.00-00 Election by Small Business Corporation 07/29/2012
2001-0180 3121.14-00 Concurrent Employment 07/26/2012
2001-0179 1362.00-00 Election by Small Business Corporation 07/27/2012
2001-0178 1362.00-00 Election by Small Business Corporation 07/23/2012
2001-0177 1362.00-00 Election by Small Business Corporation 07/27/2012
2001-0176 61.00-00 Gross Income v. Not Gross Income 07/28/2012
2001-0175 861.00-00 Income From Sources Within the U.S. 07/24/2012
2001-0174 861.00-00 Income From Sources Within the U.S. 07/27/2012
2001-0173 1362.00-00 Election by Small Business Corporation 07/29/2012
2001-0172 3121.02-07 Mandatory Coverage of State, etc., Employees 07/25/2012
2001-0171 61.00-00 Gross Income v. Not Gross Income 07/27/2012
2001-0170 121.01-00 General Requirements 07/23/2012
2001-0169 3121.02-07 Mandatory Coverage of State, etc., Employees 07/27/2012
2001-0168 86.01-01 In General 07/28/2012
2001-0167 401.06-00 Required Distributions 07/25/2012
2001-0166 468B.07-00 Clarification Of Taxation of Certain Funds 07/27/2012
2001-0165 212.13-00 Expenses for Production of Income; Insurance Premiums 07/29/2012
2001-0164 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 07/25/2012
2001-0163 00 Election by Small Business Corporation 07/27/2012
2001-0162 01 Election by Small Business Corporation; Termination of Election; Revoc... 07/23/2012
2001-0161 03 Election by Small Business Corporation; Eligible v. Ineligible; Late E... 07/26/2012
2001-0160 01 Election by Small Business Corporation; Eligible v. Ineligible; Shareh... 07/28/2012
2001-0159 01 Election by Small Business Corporation; Termination of Election; Revoc... 07/25/2012
2001-0158 00 Election by Small Business Corporation 07/27/2012
2001-0157 152.09-00 Dependent Defined; Nonresident, Non U.S. Citizen 07/29/2012
2001-0156 162.08-06 Trade or Business (Deductible v. Not Deductible); Travel (See Also Iss... 07/26/2012
2001-0155 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/27/2012
2001-0154 6103.01-00 Confidentiality and Disclosure of Returns and Return Information; Gene... 07/23/2012
2001-0153 00 Liability and Payment of Employer Tax 07/26/2012
2001-0152 00 Election by Small Business Corporation 07/27/2012
2001-0151 00 Election by Small Business Corporation 07/24/2012
2001-0150 00 Election by Small Business Corporation 07/27/2012
2001-0149 4081.01-00 Gasoline and Diesel Fuels; Tax on Removal, Entry,or Sale 07/29/2012
2001-0148 0 Distribution of Stock and Securities of a Controlled Corporation 07/26/2012
2001-0147 1362.01-03 Election by Small Business Corporation; Eligible v. Ineligible; Late E... 07/27/2012
2001-0146 0 Modified Accelerated Cost Recovery System 07/23/2012
2001-0145 0 Medical, Dental, etc. Expenses 07/26/2012
2001-0144 00 Failure to File Certain Information Returns (See Also 6652.00-00) 07/27/2012
2001-0143 0 Charitable, Etc. Contributions and Gifts; Standard Mileage Rate 07/24/2012
2001-0142 Former Section 43 (Redesignated Section 32) Earned Income Credit; Earn... 07/27/2012
2001-0141 Social Security and Tier 1 Railroad Retirement Benefits; Computation 07/29/2012
2001-0140 0 Definitions Relating to Corporate Reorganizations 07/26/2012
2001-0139 1 Trade or Business (Deductible v. Not Deductible); Proof of Expenditure 07/27/2012
2001-0138 00 Withholding of Tax on Nonresident Aliens (Required v. Not Required) 07/23/2012
2001-0137 00 Sporting Goods Taxes 07/27/2012
2001-0136 4 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. N... 07/28/2012
2001-0135 0 Taxation of Regulated Investment Companies and Their Shareholders; Cap... 07/24/2012
2001-0134 0 Hope and Lifetime Learning Credits 07/27/2012
2001-0133 5 Modified Accelerated Cost Recovery System; Classification of Property;... 07/29/2012
2001-0132 08 Definitions; Employment; Services of Ministers or Members of an Order 07/25/2012
2001-0131 86.00-00 Social Security and Tier 1 Railroad Retirement Benefits 07/27/2012
2001-0130 3121.01-22 Definitions; Wages; Stock-based Remuneration and Stock Options 07/23/2012
2001-0129 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 07/27/2012
2001-0128 501.03-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. N... 07/28/2012
2001-0127 1 Trade or Business (Deductible v. Not Deductible); Proof of Expenditure 07/25/2012
2001-0126 00 Returns by Exempt Organizations (Section 501 Organizations); Exempt v.... 07/27/2012

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