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 Descending Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
2001-0040 01 Revocation 07/28/2012
2001-0033 01 Substantiation 07/26/2012
2001-0003 01 Common Law Tests 07/27/2012
2000-0224 01 Election by Small Business Corporation; Termination of Election; 07/26/2012
2000-0182 01 Definitions; Wages; Back Pay 07/23/2012
2000-0026 01 Taxation of Regulated Investment Companies and Their Shareholders 07/27/2012
2001-0107 00 3401.01-00 Definitions; Wages Subject to Withholding 07/27/2012
2001-0009 00 3111.00-00 3121.02-05 Miscellaneous Employment Issues 07/27/2012
2000-0234 -00 Returns Relating to Cancellation of Indebtedness by Certain Finan 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
2001-0153 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
2001-0144 00 Failure to File Certain Information Returns (See Also 6652.00-00) 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
2001-0126 00 Returns by Exempt Organizations (Section 501 Organizations); Exempt v.... 07/27/2012
2001-0125 00 Election by Small Business Corporation 07/29/2012
2001-0123 00 Election by Small Business Corporation 07/27/2012
2001-0114 00 General Requirement of Return, Statement, or List 07/23/2012
2001-0113 00 Ozone Depleting Chemicals 07/26/2012
2001-0112 00 Election by Small Business Corporation 07/27/2012
2001-0111 00 Election by Small Business Corporation 07/25/2012
2001-0110 00 Election by Small Business Corporation 07/27/2012
2001-0109 00 Election by Small Business Corporation 07/29/2012
2001-0108 00 Election by Small Business Corporation; Termination of Election 07/26/2012
2001-0106 00 Election by Small Business Corporation 07/23/2012
2001-0101 00 Information at Source; Exceptions 07/29/2012
2001-0100 00 Returns of Brokers; Payments to Attorneys 07/26/2012
2001-0094 00 Income Tax Collected at Source; Voluntary Withholding 07/27/2012
2001-0078 00 Identifying Numbers 07/27/2012
2001-0077 00 Withholding of Tax on Nonresident Aliens (Required v. Not Required) 07/29/2012
2001-0076 00 Withholding of Tax on Nonresident Aliens (Required v. Not Required) 07/25/2012
2001-0061 00 Election by Small Business Corporation 07/29/2012
2001-0060 00 Election by Small Business Corporation 07/26/2012
2001-0059 00 Election by Small Business Corporation 07/27/2012
2001-0058 00 Election by Small Business Corporation 07/23/2012
2001-0057 00 Election by Small Business Corporation 07/26/2012
2001-0056 00 Election by Small Business Corporation 07/27/2012
2001-0055 00 Election by Small Business Corporation 07/24/2012
2001-0054 00 Election by Small Business Corporation 07/27/2012
2001-0053 00 Election by Small Business Corporation 07/29/2012
2001-0046 00 Wages Subject to Withholding 07/27/2012
2001-0039 00 Election by Small Business Corporation 07/25/2012
2001-0037 00 Election by Small Business Corporation 07/29/2012
2001-0035 00 Election by Small Business Corporation 07/27/2012
2001-0032 00 Supplemental Payments 07/28/2012
2001-0025 00 Employment 07/26/2012
2001-0022 00 Election by Small Business Corporation 07/27/2012
2001-0021 00 Election by Small Business Corporation 07/29/2012
2001-0020 00 Election by Small Business Corporation 07/26/2012
2001-0017 00 Election by Small Business Corporation 07/26/2012
2001-0010 00 Election by Small Business Corporation 07/23/2012
2001-0005 00 Employment 07/29/2012
2001-0001 00 Employees 07/27/2012
2000-0420 00 Returns Regarding Payments of Dividends and Corporate Earnings an 07/28/2012
2000-0418 00 Election by Small Business Corporation 07/27/2012
2000-0417 00 Election by Small Business Corporation 07/29/2012
2000-0416 00 Election by Small Business Corporation 07/25/2012
2000-0415 00 Miscellaneous Issues; Not Able to Identify Under Present List 07/27/2012
2000-0414 00 Election by Small Business Corporation 07/23/2012
2000-0413 00 Election by Small Business Corporation 07/27/2012
2000-0412 00 Election by Small Business Corporation 07/28/2012
2000-0408 00 Information Required in Connection With Certain Options 07/25/2012
2000-0403 00 Election by Small Business Corporation 07/25/2012
2000-0400 00 Election by Small Business Corporation 07/26/2012
2000-0399 00 Election by Small Business Corporation 07/27/2012
2000-0398 00 Election by Small Business Corporation 07/23/2012
2000-0395 00 Election by Small Business Corporation 07/24/2012
2000-0394 00 Identifying Numbers; Requirement to Obtain 07/27/2012
2000-0392 00 Election by Small Business Corporation 07/26/2012
2000-0379 00 Definitions 07/24/2012
2000-0377 00 Election by Small Business Corporation 07/29/2012
2000-0376 00 Election by Small Business Corporation 07/25/2012
2000-0375 00 Election by Small Business Corporation 07/27/2012
2000-0374 00 Election by Small Business Corporation 07/23/2012
2000-0373 00 Election by Small Business Corporation 07/27/2012
2000-0311 00 Election by Small Business Corporation 07/27/2012
2000-0305 00 Election by Small Business Corporation 07/29/2012
2000-0304 00 Election by Small Business Corporation 07/26/2012
2000-0303 00 Election by Small Business Corporation 07/27/2012
2000-0301 00 Election by Small Business Corporation 07/27/2012
2000-0297 00 Definitions; Termination Payments to Insurance Agents 07/29/2012
2000-0296 00 Election by Small Business Corporation 07/25/2012
2000-0292 00 Election by Small Business Corporation 07/28/2012
2000-0291 00 Election by Small Business Corporation 07/25/2012
2000-0290 00 Election by Small Business Corporation 07/27/2012
2000-0289 00 Election by Small Business Corporation 07/29/2012
2000-0287 00 Election by Small Business Corporation 07/27/2012
2000-0285 00 Election by Small Business Corporation 07/27/2012
2000-0284 00 Election by Small Business Corporation 07/28/2012
2000-0283 00 Election by Small Business Corporation 07/25/2012
2000-0282 00 Miscellaneous Issues; Not Able to Identify Under Present List 07/27/2012
2000-0280 00 Information at Source 07/25/2012
2000-0274 00 Election by Small Business Corporation 07/27/2012
2000-0273 00 Election by Small Business Corporation 07/29/2012
2000-0270 00 Election by Small Business Corporation 07/23/2012
2000-0265 00 Election by Small Business Corporation 07/29/2012
2000-0257 00 Definitions; Application of Hospital Insurance Tax to Federal, St 07/29/2012
2000-0243 00 Election by Small Business Corporation 07/25/2012
2000-0242 00 Election by Small Business Corporation 07/27/2012
2000-0241 00 Election by Small Business Corporation 07/29/2012
2000-0240 00 Election by Small Business Corporation 07/25/2012
2000-0239 00 Election by Small Business Corporation 07/27/2012
2000-0233 00 Election by Small Business Corporation 07/29/2012
2000-0232 00 Election by Small Business Corporation 07/26/2012
2000-0230 00 Election by Small Business Corporation 07/23/2012
2000-0229 00 Election by Small Business Corporation 07/26/2012
2000-0228 00 Election by Small Business Corporation 07/27/2012
2000-0221 00 Rate and Measure of Employee Tax 07/26/2012
2000-0217 00 Election by Small Business Corporation 07/29/2012
2000-0213 00 Election by Small Business Corporation 07/27/2012
2000-0211 00 Backup Withholding 07/24/2012
2000-0188 00 Election by Small Business Corporation 07/27/2012
2000-0186 00 Election by Small Business Corporation 07/27/2012
2000-0185 00 Election by Small Business Corporation 07/29/2012
2000-0180 00 Roth IRA 07/27/2012
2000-0178 00 Election by Small Business Corporation 07/27/2012
2000-0175 00 Election by Small Business Corporation 07/27/2012
2000-0174 00 Election by Small Business Corporation; Eligible v. Ineligible; E 07/23/2012
2000-0173 00 Election by Small Business Corporation 07/27/2012
2000-0172 00 Election by Small Business Corporation 07/28/2012
2000-0171 00 Election by Small Business Corporation 07/24/2012
2000-0168 00 Definitions 07/25/2012
2000-0163 00 Roth IRA 07/25/2012
2000-0159 00 Roth IRA 07/27/2012
2000-0157 00 Election by Small Business Corporation 07/27/2012
2000-0156 00 Election by Small Business Corporation 07/28/2012
2000-0155 00 Definitions 07/25/2012
2000-0154 00 Election by Small Business Corporation 07/27/2012
2000-0153 00 Election by Small Business Corporation 07/29/2012
2000-0152 00 Election by Small Business Corporation 07/25/2012
2000-0151 00 Election by Small Business Corporation 07/27/2012
2000-0150 00 Election by Small Business Corporation 07/23/2012
2000-0149 00 Election by Small Business Corporation 07/26/2012
2000-0148 00 Election by Small Business Corporation 07/27/2012
2000-0132 00 Capital Asset v. Not a Capital Asset; Property Held Properly In 07/28/2012
2000-0131 00 Capital Asset v. Not a Capital Asset 07/24/2012
2000-0128 00 Determination of Amount of and Recognition of Gain or Loss; Amoun 07/25/2012
2000-0096 00 Election by Small Business Corporation 07/26/2012
2000-0093 00 Election by Small Business Corporation 07/26/2012
2000-0076 00 Special Rules for Decommissioning Cost 07/28/2012
2000-0065 00 Election by Small Business Corporation 07/29/2012
2000-0063 00 Definitions 07/27/2012
2000-0061 00 Election by Small Business Corporation 07/26/2012
2000-0060 00 Election by Small Business Corporation 07/27/2012
2000-0059 00 Special Rules for Decommissioning Cost 07/24/2012
2000-0058 00 Definitions; Net Earnings From Self-Employment; Working Interests 07/27/2012
2000-0056 00 Taxable Gifts (Annual Exclusion Allowed v. Not Allowed) 07/26/2012
2000-0054 00 Failure By Individual to Pay Estimated Income Tax 07/23/2012
2000-0051 00 Election by Small Business Corporation 07/24/2012
2000-0050 00 Election by Small Business Corporation 07/27/2012
2000-0048 00 Election by Small Business Corporation 07/26/2012
2000-0046 00 Treatment Of Fringe Benefits; R 1982 Termination of Election 07/23/2012
2000-0040 00 Identifying Numbers; Requirement to Furnish 07/25/2012
2000-0039 00 Definitions; Self-Employment Income 07/27/2012
2000-0038 00 Definitions; Self-Employment Income 07/23/2012
2000-0030 00 Rate and Applicability of Self-Employment Tax 07/23/2012
2000-0028 00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Mari 07/28/2012
2000-0027 00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Ta 07/25/2012
2000-0022 00 Election by Small Business Corporation 07/23/2012
2000-0011 00 Backup Withholding 07/24/2012
2000-0006 00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Ta 07/23/2012
2001-0148 0 Distribution of Stock and Securities of a Controlled Corporation 07/26/2012
2001-0146 0 Modified Accelerated Cost Recovery System 07/23/2012
2001-0145 0 Medical, Dental, etc. Expenses 07/26/2012
2001-0143 0 Charitable, Etc. Contributions and Gifts; Standard Mileage Rate 07/24/2012
2001-0140 0 Definitions Relating to Corporate Reorganizations 07/26/2012
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
2001-0116 0 Medical, Dental, etc., Expenses; Medical Care 07/25/2012
2001-0115 0 Certain Military Benefits; In General 07/27/2012
2001-0103 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v. Not... 07/24/2012
2001-0099 0 Deferred Compensation Plans of State and Local Governments and Tax Exe... 07/27/2012
2001-0090 0 Certain Fringe Benefits 07/23/2012
2001-0081 0 Hope and Lifetime Learning Credits 07/27/2012
2001-0050 0 Transit Passes / Van Pools 07/23/2012
2001-0044 0 Constructive Receipt 07/25/2012
2001-0014 0 Trade or Business (Deductible v. Not Deductible) 07/27/2012
2001-0008 0 Qualified Nonpersonal Use Vehicle 07/28/2012
2001-0007 0 Substantiation 07/24/2012
2001-0004 0 Individual Retirement Accounts 07/25/2012
2001-0002 0 Working Condition Fringe 07/23/2012
2000-0411 0 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 07/25/2012
2000-0410 0 Medical, Dental, etc., Expenses; Medical Care 07/27/2012
2000-0405 0 Medical, Dental, etc., Expenses; Medical Care 07/26/2012
2000-0404 0 Unrelated Business Taxable Income (Taxable v. Not Taxable); Excep 07/27/2012
2000-0397 0 Allowance of Deductions for Personal Exemption; Dependents 07/26/2012
2000-0389 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/27/2012
2000-0388 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/28/2012
2000-0387 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/24/2012
2000-0386 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/27/2012
2000-0385 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/29/2012
2000-0378 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/27/2012
2000-0372 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/28/2012
2000-0371 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/25/2012
2000-0370 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/27/2012
2000-0369 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/29/2012

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