Information Letters
Instructions: More Information:

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
2000-0276 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/27/2012
2000-0277 213.00-00 Medical, Dental, etc., Expenses 07/26/2012
2000-0278 911.11-00 Citizens or Residents of the United States Living Abroad; Electio 07/23/2012
2000-0279 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/27/2012
2000-0280 00 Information at Source 07/25/2012
2000-0281 06 Tax Conventions (See Also 894.01-00 through 894.12-00); U.S. Inco 07/29/2012
2000-0282 00 Miscellaneous Issues; Not Able to Identify Under Present List 07/27/2012
2000-0283 00 Election by Small Business Corporation 07/25/2012
2000-0284 00 Election by Small Business Corporation 07/28/2012
2000-0285 00 Election by Small Business Corporation 07/27/2012
2000-0286 1362.00-00 Election by Small Business Corporation 07/23/2012
2000-0287 00 Election by Small Business Corporation 07/27/2012
2000-0288 1 Medical, Dental, etc., Expenses; Medical Care; Travel 07/25/2012
2000-0289 00 Election by Small Business Corporation 07/29/2012
2000-0290 00 Election by Small Business Corporation 07/27/2012
2000-0291 00 Election by Small Business Corporation 07/25/2012
2000-0292 00 Election by Small Business Corporation 07/28/2012
2000-0293 0 Trade or Business (Deductible v. Not Deductible) 07/27/2012
2000-0294 501.03-17 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 07/23/2012
2000-0295 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/27/2012
2000-0296 00 Election by Small Business Corporation 07/25/2012
2000-0297 00 Definitions; Termination Payments to Insurance Agents 07/29/2012
2000-0298 Meals or Lodging Furnished for Convenience of Employer (Excluded 07/27/2012
2000-0299 Credit for Qualified Electric Vehicles 07/24/2012
2000-0300 457.08-01 Deferred Compensation Plans of State and Local Governments and Ta 07/28/2012

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