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 Not sorted Help on UILC Subject Not sorted Help on Subject Released Sorted Ascending Help on Released
2001-0304 1362.00-00 Election by Small Business Corporation 07/25/2012
2001-0312 1362.00-00 Election by Small Business Corporation 07/25/2012
2002-0025 168.19-00 Conventions 07/25/2012
2002-0030 1362.00-00 Election by Small Business Corporation 07/25/2012
2002-0034 117.05-00 Limitation 07/25/2012
2002-0042 1362.00-00 Election by Small Business Corporation 07/25/2012
2002-0048 1362.00-00 Election by Small Business Corporation 07/25/2012
2002-0057 368.05-00 Recapitalization (Type "E") 07/25/2012
2002-0067 9999.98-00 Not Able to Identify Under Present List 07/25/2012
2002-0075 179.00-00 Election to Expense Certain Depreciable Business Assets 07/25/2012
2002-0083 3231.01-00 Employers v. Not Employers 07/25/2012
2002-0091 1362.00-00 Election by Small Business Corporation 07/25/2012
2002-0102 6041.00-00 Information at Source 07/25/2012
2002-0108 1362.00-00 Election by Small Business Corporation 07/25/2012
2002-0113 132.10-00 Transit Passes / Van Pools 07/25/2012
2002-0116 132.10-00 Transit Passes / Van Pools 07/25/2012
2002-0121 1362.00-00 Index Number: 9100.00-00 Election by Small Business Corporation 2002-0121 Extension of Time for Making Certain Elections 07/25/2012
2002-0124 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 07/25/2012
2002-0129 911.00-00 Citizens or Residents of the United States Living Abroad 07/25/2012
2002-0156 1362.00-00 Election by Small Business Corporation 07/25/2012
2002-0161 1362.00-00 Election by Small Business Corporation 07/25/2012
2002-0164 1362.00-00 Election by Small Business Corporation 07/25/2012
2002-0169 213.05-03 Institutional Care 07/25/2012
2002-0197 1362.01-00 Eligible v. Ineligible 07/25/2012
2002-0202 457.09-04 Transfers Between Plans 07/25/2012
2002-0205 1211.00-00 Limitation on Capital Losses 07/25/2012
2002-0210 3231.01-00 Employers v. Not Employers 07/25/2012
2002-0218 3231.01-00 Employers v. Not Employers 07/25/2012
2002-0237 1362.00-00 Election by Small Business Corporation 07/25/2012
2002-0242 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 07/25/2012
2002-0245 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 07/25/2012
2002-0250 3121.01-05 Tips and Gratuities 07/25/2012
2002-0253 3231.01-00 Employers v. Not Employers 07/25/2012
2002-0258 1362.00-00 Election by Small Business Corporation 07/25/2012
2002-0285 3121.04-00 Employees 07/25/2012
2002-0290 3231.01-00 Employers v. Not Employers 07/25/2012
2002-0293 1031.00-00 Exchange of Property Held for Productive Use or Investment 07/25/2012
2003-0004 3231.01-00 Employers v. Not Employers 07/25/2012
2003-0031 121.00-00 Exclusion of Gain from Sale of Principal Residence (Amended by P.L. 105-34, Section 312(a)) 07/25/2012
2003-0036 1362.00-00 Election by Small Business Corporation 07/25/2012
2003-0039 6041.00-00 Index Number: 6050N.00-00 Information at Source 2003-0039 Returns Regarding Payments of Royalties 07/25/2012
2003-0044 3231.01-00 Employers v. Not Employers 07/25/2012
2003-0047 1362.00-00 Election by Small Business Corporation 07/25/2012
2003-0052 162.08-02 Index Number: 62.02-02 Away From Home v. Not Away From Home 2003-0052 Reimbursements 07/25/2012
2003-0071 1362.00-00 Election by Small Business Corporation 07/25/2012
2003-0076 3231.01-00 Employers v. Not Employers 07/25/2012
2003-0079 9999.98-00 Not Able to Identify Under Present List 07/25/2012
2003-0084 3231.01-00 Employers v. Not Employers 07/25/2012
2003-0087 3231.01-00 Employers v. Not Employers 07/25/2012
2003-0092 1362.00.00 Election by Small Business Corporation 07/25/2012

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