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. More about Information Letters NOTE: Information letters are advisory only and have no binding effect on the IRS.
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Number
|
UILC
|
Subject
|
Released
|
|---|---|---|---|
| 2004-0183 | 1362.01-03 | Late Elections | 07/29/2012 |
| 2004-0175 | 61.00-00 | Gross Income v. Not Gross Income | 07/29/2012 |
| 2004-0167 | 451.13-00 | Prepaid and Advance Income | 07/29/2012 |
| 2004-0159 | 1362.01-03 | Late Elections | 07/29/2012 |
| 2004-0151 | 1362.02-01 | Revocation | 07/29/2012 |
| 2004-0143 | 1362.01-03 | Late Elections | 07/29/2012 |
| 2004-0135 | 3231.01-00 | Employers v. Not Employers | 07/29/2012 |
| 2004-0127 | 1361.05-00 | Qualified Subchapter S Subsidiary | 07/29/2012 |
| 2004-0119 | 3121.01-00 | Wages | 07/29/2012 |
| 2004-0111 | 911.11-03 | Reelection | 07/29/2012 |
| 2004-0103 | 1362.01-03 | Late Elections | 07/29/2012 |
| 2004-0095 | 1362.01-03 | Late Elections | 07/29/2012 |
| 2004-0087 | 7436.00-00 | Proceedings for Determination of Employment Status | 07/29/2012 |
| 2004-0073 | 1362.01-03 | Late Elections | 07/29/2012 |
| 2004-0071 | 1362.01-03 | Late Elections | 07/29/2012 |
| 2004-0063 | 162.08-06 | Commuting | 07/29/2012 |
| 2004-0055 | 7508.00-00 | Time for Performing Certain Acts Postponed by Reason of Service in a Combat Zone | 07/29/2012 |
| 2004-0045 | 9999.98-00 | Not Able to Identify Under Present List | 07/29/2012 |
| 2004-0040 | 1361.03-02 | Qualified Subchapter S Trusts | 07/29/2012 |
| 2004-0032 | 61.09-09 | Military Services | 07/29/2012 |
| 2004-0024 | 1362.01-03 | Late Elections | 07/29/2012 |
| 2004-0016 | 1362.01-03 | Late Elections | 07/29/2012 |
| 2004-0008 | 3402.05-00 | Withholding Exemptions and Exemption Certificates | 07/29/2012 |
| 2003-0316 | 1362.02-01 | Revocation | 07/29/2012 |
| 2003-0308 | 174.00-00 | Research and Experimental Expenditures (Deductible v. Not Deductible) | 07/29/2012 |
| 2003-0300 | 1362.00-00 | Election by Small Business Corporation | 07/29/2012 |
| 2003-0292 | 1362.00-00 | Election by Small Business Corporation | 07/29/2012 |
| 2003-0277 | 1362.01-03 | Late Elections | 07/29/2012 |
| 2003-0267 | 1362.00-00 | Election by Small Business Corporation | 07/29/2012 |
| 2003-0264 | 1362.02-00 | Termination of Election | 07/29/2012 |
| 2003-0254 | 1362.00-00 | Election by Small Business Corporation | 07/29/2012 |
| 2003-0246 | 1362.00-00 | Election by Small Business Corporation | 07/29/2012 |
| 2003-0238 | 1362.02-01 | Revocation | 07/29/2012 |
| 2003-0230 | 179.00-00 | Election to Expense Certain Depreciable Business Assets | 07/29/2012 |
| 2003-0222 | 3231.01-00 | Employers v. Not Employers | 07/29/2012 |
| 2003-0214 | 1362.00-00 | Election by Small Business Corporation | 07/29/2012 |
| 2003-0206 | 213.05-05 | Special Education | 07/29/2012 |
| 2003-0198 | 170.00-00 | Charitable, Etc. Contributions and Gifts | 07/29/2012 |
| 2003-0190 | 3231.01-00 | Employers v. Not Employers | 07/29/2012 |
| 2003-0182 | 475.00-00 | Mark to Market Accounting Method for Dealers in Securities | 07/29/2012 |
| 2003-0174 | 1362.00-00 | Election by Small Business Corporation | 07/29/2012 |
| 2003-0166 | 3231.01-00 | Employers v. Not Employers | 07/29/2012 |
| 2003-0158 | 4942.03-05; 4945.04-05 | Qualifying Distribution; Grants to Organizations | 07/29/2012 |
| 2003-0150 | 1362.00-00 | Election by Small Business Corporation | 07/29/2012 |
| 2003-0142 | 3231.01-00 | Employers v. Not Employers | 07/29/2012 |
| 2003-0134 | 61.00-00 | Gross Income v. Not Gross Income | 07/29/2012 |
| 2003-0126 | 1362.00-00 | Election by Small Business Corporation | 07/29/2012 |
| 2003-0118 | 9999.98-00 | Not Able to Identify Under Present List | 07/29/2012 |
| 2003-0109 | 457.07-02 | Unforeseeable Emergency | 07/29/2012 |
| 2003-0101 | 1362.00-00 | Election by Small Business Corporation | 07/29/2012 |
| 2003-0093 | 1362.01-02 | Election After Termination | 07/29/2012 |
| 2003-0085 | 3231.01-00 | Employers v. Not Employers | 07/29/2012 |
| 2003-0077 | 3231.01-00 | Employers v. Not Employers | 07/29/2012 |
| 2003-0069 | 148.08-00; 148.08-03; 148.08-11 | Required Rebate to the U.S. ; Due Dates; Penalties in Lieu of Loss of Tax Exemption | 07/29/2012 |
| 2003-0061 | 61.00-00 Index Number: 131.00-00 | Gross Income v. Not Gross Income 2003-0061 Certain Foster Care Payments | 07/29/2012 |
| 2003-0053 | 274.08-00 | Substantiation | 07/29/2012 |
| 2003-0045 | 1362.00-00 | Election by Small Business Corporation | 07/29/2012 |
| 2003-0037 | 861.00-00 | Income From Sources Within the U.S. | 07/29/2012 |
| 2003-0029 | 4481.00-00 | Use of Certain Vehicles Tax (Taxable v. Not Taxable) | 07/29/2012 |
| 2003-0021 | 1362.00-00 | Election by Small Business Corporation | 07/29/2012 |
| 2003-0013 | 3231.01-00 | Employers v. Not Employers | 07/29/2012 |
| 2003-0005 | 3231.01-00 | Employers v. Not Employers | 07/29/2012 |
| 2002-0291 | 213.02-00 | Expenses For Dependents | 07/29/2012 |
| 2002-0282 | 61.40-00 | Governmental Benefits and Subsidies | 07/29/2012 |
| 2002-0275 | 1362.00-00 | Election by Small Business Corporation | 07/29/2012 |
| 2002-0267 | 3231.01-00 | Employers v. Not Employers | 07/29/2012 |
| 2002-0259 | 3231.01-00 | Employers v. Not Employers | 07/29/2012 |
| 2002-0251 | 9999.98-00 | Not Able to Identify Under Present List | 07/29/2012 |
| 2002-0243 | 4481.00-00 | Use of Certain Vehicles Tax (Taxable v. Not Taxable) | 07/29/2012 |
| 2002-0235 | 1362.00-00 | Election by Small Business Corporation | 07/29/2012 |
| 2002-0227 | 3231.01-00 | Employers v. Not Employers | 07/29/2012 |
| 2002-0219 | 3231.01-00 | Employers v. Not Employers | 07/29/2012 |
| 2002-0211 | 104.03-00 | Damages | 07/29/2012 |
| 2002-0203 | 3121.04-00 | Employees 02-0204.pdf 16 12/19/2002 Index Number: 86.01-03 2002-0204 Modified Adjusted Gross Income 02-0205.pdf 8 12/23/2002 Index Number: 1211.00-00 2002-0205 Limitation on Capital Losses 02- | 07/29/2012 |
| 2002-0195 | 6103.01-00 | General Rule | 07/29/2012 |
| 2002-0187 | 3121.04-01 | Common Law Tests | 07/29/2012 |
| 2002-0178 | 1362.00-00 | Election by Small Business Corporation | 07/29/2012 |
| 2002-0170 | 1362.01-02 | Election After Termination | 07/29/2012 |
| 2002-0162 | 3231.01-00 | Employers v. Not Employers | 07/29/2012 |
| 2002-0154 | 1362.00-00 | Election by Small Business Corporation | 07/29/2012 |
| 2002-0146 | 4261.00-00 | Transportation of Persons by Air (Taxable v. Nontaxable) | 07/29/2012 |
| 2002-0138 | 501.03-05 | Corporations | 07/29/2012 |
| 2002-0130 | 6655.04-02 | Time For Payment | 07/29/2012 |
| 2002-0122 | 1362.02-02 Index Number: 1362.04-00 | Ceases to be Small Business Corporation 2002-0122 Inadvertent Terminations | 07/29/2012 |
| 2002-0114 | 3231.01-00 | Employers v. Not Employers | 07/29/2012 |
| 2002-0106 | 3231.01-00 | Employers v. Not Employers | 07/29/2012 |
| 2002-0103 | 3121.02-07 | Mandatory Coverage of State, etc., Employees | 07/29/2012 |
| 2002-0097 | 3405.00-00 | Special Rules for Pensions, Annuities, and Certain Other Deferred Income | 07/29/2012 |
| 2002-0096 | 3121.02-00 | Employment | 07/29/2012 |
| 2002-0092 | 3231.01-00 | Employers v. Not Employers | 07/29/2012 |
| 2002-0089 | 1362.00-00 | Election by Small Business Corporation | 07/29/2012 |
| 2002-0084 | 3231.01-00 | Employers v. Not Employers | 07/29/2012 |
| 2002-0081 | 3231.01-00 | Employers v. Not Employers | 07/29/2012 |
| 2002-0073 | 501.07-05 | Business with Nonmembers | 07/29/2012 |
| 2002-0063 | 911.11-01 | Timely filed returns | 07/29/2012 |
| 2002-0058 | 1362.00-00 | Election by Small Business Corporation | 07/29/2012 |
| 2002-0055 | 1362.00-00 | Election by Small Business Corporation | 07/29/2012 |
| 2002-0049 | 1362.00-00 | Election by Small Business Corporation | 07/29/2012 |
| 2002-0043 | 9999.98-00 | Not Able to Identify Under Present List | 07/29/2012 |
| 2002-0040 | 1362.00-00 | Election by Small Business Corporation | 07/29/2012 |
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