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 Ascending Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
2000-0251 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 2000-0251 Excess Benefit Transaction 2000-0251 Failure to File Certain Information Returns, Registration Stateme 07/25/2012
2000-0252 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/28/2012
2000-0253 501.03-31 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 07/27/2012
2000-0254 501.03-31 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 07/23/2012
2000-0255 501.07-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 07/27/2012
2000-0256 0 Certain Fringe Benefits; Transit Passes / Van Pools 07/25/2012
2000-0257 00 Definitions; Application of Hospital Insurance Tax to Federal, St 07/29/2012
2000-0258 501.03-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 07/27/2012
2000-0259 3121.01-00 Definitions; Wages 07/24/2012
2000-0260 6033.00-00 Returns by Exempt Organizations (Section 501 Organizations) 2000-0260 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 07/28/2012
2000-0261 0 Certain Fringe Benefits; Transit Passes / Van Pools 07/27/2012
2000-0262 6 Trade or Business (Deductible v. Not Deductible); Travel (See Als 07/23/2012
2000-0263 213.05-01 Medical, Dental, etc., Expenses; Medical Care; Travel 07/27/2012
2000-0264 6416.00-00 Certain Taxes on Sales and Services 07/26/2012
2000-0265 00 Election by Small Business Corporation 07/29/2012
2000-0266 25A.00-00 Hope and Lifetime Learning Credits 07/27/2012
2000-0267 9999.00-00 Miscellaneous Issues 07/24/2012
2000-0268 47.02-08 Rehabilitation Credit; Definitions; Certified Historic Structures 07/27/2012
2000-0269 1362.00-00 Election by Small Business Corporation 07/26/2012
2000-0270 00 Election by Small Business Corporation 07/23/2012
2000-0271 1362.00-00 Election by Small Business Corporation 07/27/2012
2000-0272 44.62-00 Purchase of New Principal Residence; Eligible Access Expenditures 2000-0272 Expenditures to Remove Architectural and Transportation Barriers 07/26/2012
2000-0273 00 Election by Small Business Corporation 07/29/2012
2000-0274 00 Election by Small Business Corporation 07/27/2012
2000-0275 1402.01-00 Definitions; Net Earnings From Self-Employment 07/25/2012

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