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.

More about Information Letters

NOTE: Information letters are advisory only and have no binding effect on the IRS.

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51 - 75 of 2,909 files Show per page:  25 50 100 200 « Previous | 1 2 3 4 5 6 7 8 9 10 | Next » 
Number Not sorted Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Sorted Ascending Help on Released
2000-0406 1 Trade or Business (Deductible v. Not Deductible); Proof of Expend 07/23/2012
2000-0414 00 Election by Small Business Corporation 07/23/2012
2001-0002 0 Working Condition Fringe 07/23/2012
2001-0010 00 Election by Small Business Corporation 07/23/2012
2001-0018 Medical Care 07/23/2012
2001-0026 179.00-00 Election to Expense Certain Depreciable Business Assets 07/23/2012
2001-0034 4081.00-00 Gasoline and Diesel Fuels 07/23/2012
2001-0042 179.00-00 Election to Expense Certain Depreciable Business Assets 07/23/2012
2001-0050 0 Transit Passes / Van Pools 07/23/2012
2001-0058 00 Election by Small Business Corporation 07/23/2012
2001-0066 213.05-00 Medical Care 07/23/2012
2001-0074 86.01-03 Modified Adjusted Gross Income;Interest on State and Local Bonds 07/23/2012
2001-0082 Definitions; Wages; Stock-based Remuneration and Stock Options 07/23/2012
2001-0090 0 Certain Fringe Benefits 07/23/2012
2001-0098 501.03-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. N... 07/23/2012
2001-0106 00 Election by Small Business Corporation 07/23/2012
2001-0114 00 General Requirement of Return, Statement, or List 07/23/2012
2001-0122 863.00-00 Items Not Specified in Sections 861 or 862 07/23/2012
2001-0130 3121.01-22 Definitions; Wages; Stock-based Remuneration and Stock Options 07/23/2012
2001-0138 00 Withholding of Tax on Nonresident Aliens (Required v. Not Required) 07/23/2012
2001-0146 0 Modified Accelerated Cost Recovery System 07/23/2012
2001-0154 6103.01-00 Confidentiality and Disclosure of Returns and Return Information; Gene... 07/23/2012
2001-0162 01 Election by Small Business Corporation; Termination of Election; Revoc... 07/23/2012
2001-0170 121.01-00 General Requirements 07/23/2012
2001-0178 1362.00-00 Election by Small Business Corporation 07/23/2012

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