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
|
|---|---|---|---|
| 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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