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 Not sorted Help on UILC Subject Sorted Ascending Help on Subject Released Not sorted Help on Released
2000-0093 00 Election by Small Business Corporation 07/26/2012
2000-0095 Election by Small Business Corporation 07/27/2012
2000-0096 00 Election by Small Business Corporation 07/26/2012
2000-0146 1362.00-00 Election by Small Business Corporation 07/27/2012
2000-0148 00 Election by Small Business Corporation 07/27/2012
2000-0149 00 Election by Small Business Corporation 07/26/2012
2000-0150 00 Election by Small Business Corporation 07/23/2012
2000-0151 00 Election by Small Business Corporation 07/27/2012
2000-0152 00 Election by Small Business Corporation 07/25/2012
2000-0153 00 Election by Small Business Corporation 07/29/2012
2000-0154 00 Election by Small Business Corporation 07/27/2012
2000-0156 00 Election by Small Business Corporation 07/28/2012
2000-0157 00 Election by Small Business Corporation 07/27/2012
2000-0171 00 Election by Small Business Corporation 07/24/2012
2000-0172 00 Election by Small Business Corporation 07/28/2012
2000-0173 00 Election by Small Business Corporation 07/27/2012
2000-0175 00 Election by Small Business Corporation 07/27/2012
2000-0178 00 Election by Small Business Corporation 07/27/2012
2000-0185 00 Election by Small Business Corporation 07/29/2012
2000-0186 00 Election by Small Business Corporation 07/27/2012
2000-0188 00 Election by Small Business Corporation 07/27/2012
2000-0213 00 Election by Small Business Corporation 07/27/2012
2000-0217 00 Election by Small Business Corporation 07/29/2012
2000-0218 1362.00-00 Election by Small Business Corporation 07/27/2012
2000-0219 1362.00-00 Election by Small Business Corporation 07/24/2012
2000-0228 00 Election by Small Business Corporation 07/27/2012
2000-0229 00 Election by Small Business Corporation 07/26/2012
2000-0230 00 Election by Small Business Corporation 07/23/2012
2000-0231 1362.00-00 Election by Small Business Corporation 07/27/2012
2000-0232 00 Election by Small Business Corporation 07/26/2012
2000-0233 00 Election by Small Business Corporation 07/29/2012
2000-0239 00 Election by Small Business Corporation 07/27/2012
2000-0240 00 Election by Small Business Corporation 07/25/2012
2000-0241 00 Election by Small Business Corporation 07/29/2012
2000-0242 00 Election by Small Business Corporation 07/27/2012
2000-0243 00 Election by Small Business Corporation 07/25/2012
2000-0265 00 Election by Small Business Corporation 07/29/2012
2000-0269 1362.00-00 Election by Small Business Corporation 07/26/2012
2000-0270 00 Election by Small Business Corporation 07/23/2012
2000-0271 1362.00-00 Election by Small Business Corporation 07/27/2012
2000-0273 00 Election by Small Business Corporation 07/29/2012
2000-0274 00 Election by Small Business Corporation 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
2000-0289 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
2000-0296 00 Election by Small Business Corporation 07/25/2012
2000-0301 00 Election by Small Business Corporation 07/27/2012
2000-0303 00 Election by Small Business Corporation 07/27/2012
2000-0304 00 Election by Small Business Corporation 07/26/2012
2000-0305 00 Election by Small Business Corporation 07/29/2012
2000-0311 00 Election by Small Business Corporation 07/27/2012
2000-0373 00 Election by Small Business Corporation 07/27/2012
2000-0374 00 Election by Small Business Corporation 07/23/2012
2000-0375 00 Election by Small Business Corporation 07/27/2012
2000-0376 00 Election by Small Business Corporation 07/25/2012
2000-0377 00 Election by Small Business Corporation 07/29/2012
2000-0392 00 Election by Small Business Corporation 07/26/2012
2000-0395 00 Election by Small Business Corporation 07/24/2012
2000-0398 00 Election by Small Business Corporation 07/23/2012
2000-0399 00 Election by Small Business Corporation 07/27/2012
2000-0400 00 Election by Small Business Corporation 07/26/2012
2000-0401 1 Election by Small Business Corporation 07/29/2012
2000-0403 00 Election by Small Business Corporation 07/25/2012
2000-0412 00 Election by Small Business Corporation 07/28/2012
2000-0413 00 Election by Small Business Corporation 07/27/2012
2000-0414 00 Election by Small Business Corporation 07/23/2012
2000-0416 00 Election by Small Business Corporation 07/25/2012
2000-0417 00 Election by Small Business Corporation 07/29/2012
2000-0418 00 Election by Small Business Corporation 07/27/2012
2001-0010 00 Election by Small Business Corporation 07/23/2012
2001-0017 00 Election by Small Business Corporation 07/26/2012
2001-0020 00 Election by Small Business Corporation 07/26/2012
2001-0021 00 Election by Small Business Corporation 07/29/2012
2001-0022 00 Election by Small Business Corporation 07/27/2012
2001-0035 00 Election by Small Business Corporation 07/27/2012
2001-0037 00 Election by Small Business Corporation 07/29/2012
2001-0039 00 Election by Small Business Corporation 07/25/2012
2001-0053 00 Election by Small Business Corporation 07/29/2012
2001-0054 00 Election by Small Business Corporation 07/27/2012
2001-0055 00 Election by Small Business Corporation 07/24/2012
2001-0056 00 Election by Small Business Corporation 07/27/2012
2001-0057 00 Election by Small Business Corporation 07/26/2012
2001-0058 00 Election by Small Business Corporation 07/23/2012
2001-0059 00 Election by Small Business Corporation 07/27/2012
2001-0060 00 Election by Small Business Corporation 07/26/2012
2001-0061 00 Election by Small Business Corporation 07/29/2012
2001-0106 00 Election by Small Business Corporation 07/23/2012
2001-0109 00 Election by Small Business Corporation 07/29/2012
2001-0110 00 Election by Small Business Corporation 07/27/2012
2001-0111 00 Election by Small Business Corporation 07/25/2012
2001-0112 00 Election by Small Business Corporation 07/27/2012
2001-0123 00 Election by Small Business Corporation 07/27/2012
2001-0125 00 Election by Small Business Corporation 07/29/2012
2001-0150 00 Election by Small Business Corporation 07/27/2012

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