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 Not sorted Help on Number UILC Sorted Ascending Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
2001-0151 00 Election by Small Business Corporation 07/24/2012
2001-0152 00 Election by Small Business Corporation 07/27/2012
2001-0153 00 Liability and Payment of Employer Tax 07/26/2012
2001-0158 00 Election by Small Business Corporation 07/27/2012
2001-0163 00 Election by Small Business Corporation 07/27/2012
2000-0234 -00 Returns Relating to Cancellation of Indebtedness by Certain Finan 07/27/2012
2001-0009 00 3111.00-00 3121.02-05 Miscellaneous Employment Issues 07/27/2012
2001-0107 00 3401.01-00 Definitions; Wages Subject to Withholding 07/27/2012
2000-0026 01 Taxation of Regulated Investment Companies and Their Shareholders 07/27/2012
2000-0182 01 Definitions; Wages; Back Pay 07/23/2012
2000-0224 01 Election by Small Business Corporation; Termination of Election; 07/26/2012
2001-0003 01 Common Law Tests 07/27/2012
2001-0033 01 Substantiation 07/26/2012
2001-0040 01 Revocation 07/28/2012
2001-0041 01 Revocation 07/27/2012
2001-0087 01 Definitions; Employees; Common Law Tests 07/24/2012
2001-0159 01 Election by Small Business Corporation; Termination of Election; Revoc... 07/25/2012
2001-0160 01 Election by Small Business Corporation; Eligible v. Ineligible; Shareh... 07/28/2012
2001-0162 01 Election by Small Business Corporation; Termination of Election; Revoc... 07/23/2012
2000-0016 0104.03-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 07/26/2012
2000-0018 0162.03-01 Trade or Business (Deductible v. Not Deductible); Proof of Expend 07/27/2012
2000-0003 02 Qualified Scholarships; Scholarship or Fellowship Grant; Amounts 2000-2003 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 07/24/2012
2000-0091 02 Failure By Individual to Pay Estimated Income Tax; Required Insta 07/24/2012
2000-0136 02 Failure By Individual to Pay Estimated Income Tax; Required Insta 07/26/2012
2000-0169 02 Qualified Scholarships; Scholarship or Fellowship Grant; Amounts 07/29/2012

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