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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76 - 100 of 2,961 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
2001-0186 1362.00-00 Election by Small Business Corporation 07/23/2012
2001-0194 501.03-20 Religious Organizations 07/23/2012
2001-0202 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 07/23/2012
2001-0210 4001.00-00 Passenger Vehicles 07/23/2012
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
2001-0243 1362.00-00 Election by Small Business Corporation 07/23/2012
2001-0251 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 07/23/2012
2001-0275 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 07/23/2012
2001-0283 1362.00-00 Election by Small Business Corporation 07/23/2012
2001-0291 2002.00-00 Liability v. No Liability for Payment 07/23/2012
2002-0012 1362.00-00 Election by Small Business Corporation 07/23/2012
2002-0020 162.13-05 Meals and Lodging 07/23/2012
2002-0028 1362.00-00 Election by Small Business Corporation 07/23/2012
2002-0037 179.00-00 Election to Expense Certain Depreciable Business Assets 07/23/2012
2002-0045 1362.00-00 Election by Small Business Corporation 07/23/2012
2002-0070 1245.01-03 Index Number: 263.03-02 Section 1245 Property 2002-0070 Repair v. Permanent Improvement 07/23/2012
2002-0078 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 07/23/2012
2002-0086 1362.00-00 Election by Small Business Corporation 07/23/2012
2002-0100 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 07/23/2012
2002-0111 86.02-00 Social Security Benefit 07/23/2012
2002-0119 1362.00-00 Election by Small Business Corporation 07/23/2012
2002-0127 3231.01-00 Employers v. Not Employers 07/23/2012
2002-0135 3231.01-00 Employers v. Not Employers 07/23/2012
2002-0143 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 07/23/2012
2002-0151 3231.01-00 Employers v. Not Employers 07/23/2012

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