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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Number Sorted Ascending Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
2001-0231 4082.00-00 Definitions(Amended, Pub. L. 103-66, Sec. 13242(a))(Before 1994) 07/25/2012
2001-0232 457.05-05 Maximum Deferrals 07/28/2012
2001-0233 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 07/27/2012
2001-0234 163.06-01 Index Number: 164.01-00 Index Number: 265.00-00 Acquisition Indebtedness 2001-0234 Real Property Taxes 2001-0234 Expenses and Interest Relating to Tax-Exempt Income (Deductible v. Not Deductible) 07/23/2012
2001-0235 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 07/27/2012
2001-0236 63.05-00 Itemized Deductions 07/26/2012
2001-0237 152.06-00 Over 1/2 Support 07/29/2012
2001-0238 3121.01-00 Wages 07/27/2012
2001-0239 1362.02-01 Revocation 07/25/2012
2001-0240 3121.04-01 Employement Status of School Administrators and Teachers 07/27/2012
2001-0241 4081.00-00 Gasoline and Diesel Fuels 07/28/2012
2001-0242 457.07-00 Distribution Requirements 07/27/2012
2001-0243 1362.00-00 Election by Small Business Corporation 07/23/2012
2001-0244 6109.00-00 Identifying Numbers 07/27/2012
2001-0245 6724.00-00 Waiver; Definitions and Special Rules 07/26/2012
2001-0246 528.00-00 Certain Homeowners Associations 07/29/2012
2001-0247 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 07/27/2012
2001-0248 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 07/25/2012
2001-0249 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 07/29/2012
2001-0250 911.11-02 Revocation of Election 07/27/2012
2001-0251 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 07/23/2012
2001-0252 179.00-00 Election to Expense Certain Depreciable Business Assets 07/27/2012
2001-0253 3101.00-00 Rate and Measure of Employee Tax 07/26/2012
2001-0254 871.02 Index Number: 1441.02 Tax on Nonresident Aliens 2001-0254 Income Subject to Withholding v. Not Subject to Withholding 07/29/2012
2001-0255 86.00-00 Social Security and Tier 1 Railroad Retirement Benefits 07/27/2012
2001-0256 1362.00-00 Election by Small Business Corporation 07/25/2012
2001-0257 1362.00-00 Election by Small Business Corporation 07/29/2012
2001-0258 1362.00-00 Election by Small Business Corporation 07/27/2012
2001-0259 1362.00-00 Election by Small Business Corporation 07/24/2012
2001-0260 1362.00-00 Election by Small Business Corporation 07/27/2012
2001-0261 3121.02-07 Mandatory Coverage of State, etc., Employees 07/26/2012
2001-0262 61.11-03 Government Payments 07/29/2012
2001-0263 6109.04-00 Requirement to Obtain 07/27/2012
2001-0264 6051.00-00 Receipts for Employees 07/25/2012
2001-0265 6427.00-00 Fuels Not Used for Taxable Purposes 07/29/2012
2001-0266 67.00-00 213.05-01 2-Percent Floor on Miscellaneous Itemized Deductions 2001-0266 Travel 07/27/2012
2001-0267 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 07/24/2012
2001-0268 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 07/27/2012
2001-0269 2001.00-00 Imposition and Rate of Tax 07/26/2012
2001-0270 3121.10-00 Index Number: 3121.01-06 Index Number: 6051.00-00 Not Employees Under Section 530 of 1978 Revenue Act 2001-0270 Payment for Expenses 2001-0270 Receipts for Employees 07/29/2012
2001-0271 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 07/27/2012
2001-0272 121.01-00 General Requirements 07/25/2012
2001-0273 3121.01-22 Stock-based Remuneration and Stock Options 07/29/2012
2001-0274 3121.01-22 Stock-based Remuneration and Stock Options 07/27/2012
2001-0275 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 07/23/2012
2001-0276 6038.01-00 Who is Required to Furnish Information and Required Information for Foreign Corporations 07/27/2012
2001-0277 170.07-05 Governmental Units 07/26/2012
2001-0278 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 07/29/2012
2001-0279 702.04-00 Investment Clubs 07/27/2012
2001-0280 702.04-00 Investment Clubs 07/25/2012

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