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
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UILC
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Subject
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Released
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2003-0292 | 1362.00-00 | Election by Small Business Corporation | 07/29/2012 |
2003-0293 | 1362.00-00 | Election by Small Business Corporation | 07/27/2012 |
2003-0294 | 1362.00-00 | Election by Small Business Corporation | 07/24/2012 |
2003-0300 | 1362.00-00 | Election by Small Business Corporation | 07/29/2012 |
2003-0301 | 1362.00-00 | Election by Small Business Corporation | 07/27/2012 |
2003-0303 | 1362.00-00 | Election by Small Business Corporation | 07/27/2012 |
2003-0310 | 1362.00-00 | Election by Small Business Corporation | 07/25/2012 |
2003-0312 | 1362.00-00 | Election by Small Business Corporation | 07/26/2012 |
2003-0313 | 1362.00-00 | Election by Small Business Corporation | 07/23/2012 |
2003-0314 | 1362.00-00 | Election by Small Business Corporation | 07/27/2012 |
2004-0005 | 1362.00-00 | Election by Small Business Corporation | 07/23/2012 |
2004-0026 | 1362.00-00 | Election by Small Business Corporation | 07/24/2012 |
2004-0031 | 1362.00-00 | Election by Small Business Corporation | 07/26/2012 |
2004-0034 | 1362.00-00 | Election by Small Business Corporation | 07/24/2012 |
2004-0042 | 1362.00-00 | Election by Small Business Corporation | 07/25/2012 |
2004-0044 | 1362.00-00 | Election by Small Business Corporation | 07/25/2012 |
2004-0051 | 1362.00-00 | Election by Small Business Corporation | 07/26/2012 |
2004-0052 | 1362.00-00 | Election by Small Business Corporation | 07/23/2012 |
2004-0053 | 1362.00-00 | Election by Small Business Corporation | 07/27/2012 |
2004-0096 | 1362.00-00 | Election by Small Business Corporation | 07/27/2012 |
2004-0097 | 1362.00-00 | Election by Small Business Corporation | 07/25/2012 |
2004-0098 | 1362.00-00 | Election by Small Business Corporation | 07/28/2012 |
2004-0099 | 1362.00-00 | Election by Small Business Corporation | 07/26/2012 |
2004-0106 | 1362.00-00 | Election by Small Business Corporation | 07/28/2012 |
2004-0110 | 1362.00-00 | Election by Small Business Corporation | 07/25/2012 |
2004-0116 | 1362.00-00 | Election by Small Business Corporation | 07/23/2012 |
2004-0137 | 1362.00-00 | Election by Small Business Corporation | 07/25/2012 |
2004-0181 | 1362.00-00 | Election by Small Business Corporation | 07/27/2012 |
2004-0194 | 1362.00-00 | Election by Small Business Corporation | 07/28/2012 |
2004-0197 | 1362.00-00 | Election by Small Business Corporation | 07/27/2012 |
2004-0198 | 1362.00-00 | Election by Small Business Corporation | 07/25/2012 |
2004-0200 | 1362.00-00 | Election by Small Business Corporation | 07/27/2012 |
2004-0203 | 1362.00-00 | Election by Small Business Corporation | 07/27/2012 |
2004-0205 | 1362.00-00 | Election by Small Business Corporation | 07/27/2012 |
2004-0215 | 1362.00-00 | Election by Small Business Corporation | 07/29/2012 |
2004-0216 | 1362.00-00 | Election by Small Business Corporation | 07/27/2012 |
2004-0217 | 1362.00-00 | Election by Small Business Corporation | 07/24/2012 |
2004-0226 | 1362.00-00 | Election by Small Business Corporation | 07/28/2012 |
2004-0229 | 1362.00-00 | Election by Small Business Corporation | 07/27/2012 |
2005-0026 | 1362.00-00 | Election by Small Business Corporation | 07/27/2012 |
2005-0029 | 1362.00-00 | Election by Small Business Corporation | 07/27/2012 |
2005-0030 | 1362.00-00 | Election by Small Business Corporation | 07/25/2012 |
2005-0034 | 1362.00-00 | Election by Small Business Corporation | 07/27/2012 |
2005-0035 | 1362.00-00 | Election by Small Business Corporation | 07/25/2012 |
2005-0036 | 1362.00-00 | Election by Small Business Corporation | 07/29/2012 |
2005-0037 | 1362.00-00 | Election by Small Business Corporation | 07/27/2012 |
2005-0092 | 1362.00-00 | Election by Small Business Corporation | 07/29/2012 |
2005-0144 | 1362.00-00 | Election by Small Business Corporation | 07/27/2012 |
2005-0153 | 1362.00-00 | Election by Small Business Corporation | 07/24/2012 |
2005-0185 | 1362.00-00 | Election by Small Business Corporation | 07/25/2012 |
2005-0186 | 1362.00-00 | Election by Small Business Corporation | 07/28/2012 |
2009-0058 | 1362.00-00 | Election by Small Business Corporation | 03/31/2009 |
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 |
2012-0062 | 1362.00-00; 1362.02-00; 1362.02-01 | Election by Small Business Corporation; Termination of Election; Revocation | 10/18/2012 |
2002-0197 | 1362.01-00 | Eligible v. Ineligible | 07/25/2012 |
2000-0181 | 1362.01-02 | Election by Small Business Corporation; Eligible v. Ineligible; E | 07/26/2012 |
2002-0015 | 1362.01-02 | Election After Termination | 07/29/2012 |
2002-0163 | 1362.01-02 | Election After Termination | 07/27/2012 |
2002-0170 | 1362.01-02 | Election After Termination | 07/29/2012 |
2003-0093 | 1362.01-02 | Election After Termination | 07/29/2012 |
2003-0311 | 1362.01-02 | Election After Termination | 07/27/2012 |
2004-0025 | 1362.01-02 | Election After Termination | 07/27/2012 |
2005-0048 | 1362.01-02 | Election After Termination | 07/27/2012 |
2009-0056 | 1362.01-02 | Election After Termination | 03/31/2009 |
2009-0057 | 1362.01-02 | Election After Termination | 03/31/2009 |
2014-0036 | 1362.01-02; 1362.02-01 | Election After Termination; Revocation | 10/03/2014 |
2001-0147 | 1362.01-03 | Election by Small Business Corporation; Eligible v. Ineligible; Late E... | 07/27/2012 |
2002-0166 | 1362.01-03 | Late Elections | 07/27/2012 |
2002-0179 | 1362.01-03 | Late Elections | 07/27/2012 |
2003-0120 | 1362.01-03 | Late Elections | 07/25/2012 |
2003-0122 | 1362.01-03 | Late Elections | 07/26/2012 |
2003-0123 | 1362.01-03 | Late Elections | 07/23/2012 |
2003-0124 | 1362.01-03 | Late Elections | 07/27/2012 |
2003-0138 | 1362.01-03 | Late Elections | 07/27/2012 |
2003-0139 | 1362.01-03 | Late Elections | 07/23/2012 |
2003-0235 | 1362.01-03 | Late Elections | 07/23/2012 |
2003-0236 | 1362.01-03 | Late Elections | 07/27/2012 |
2003-0237 | 1362.01-03 | Late Elections | 07/26/2012 |
2003-0239 | 1362.01-03 | Late Elections | 07/27/2012 |
2003-0257 | 1362.01-03 | Late Elections | 07/28/2012 |
2003-0258 | 1362.01-03 | Late Elections | 07/27/2012 |
2003-0263 | 1362.01-03 | Late Elections | 07/25/2012 |
2003-0268 | 1362.01-03 | Late Elections | 07/27/2012 |
2003-0272 | 1362.01-03 | Late Elections | 07/26/2012 |
2003-0275 | 1362.01-03 | Late Elections | 07/23/2012 |
2003-0276 | 1362.01-03 | Late Elections | 07/25/2012 |
2003-0277 | 1362.01-03 | Late Elections | 07/29/2012 |
2003-0278 | 1362.01-03 | Late Elections | 07/27/2012 |
2003-0279 | 1362.01-03 | Late Elections | 07/25/2012 |
2003-0280 | 1362.01-03 | Late Elections | 07/28/2012 |
2003-0281 | 1362.01-03 | Late Elections | 07/27/2012 |
2003-0282 | 1362.01-03 | Late Elections | 07/23/2012 |
2003-0283 | 1362.01-03 | Late Elections | 07/27/2012 |
2003-0284 | 1362.01-03 | Late Elections | 07/27/2012 |
2003-0285 | 1362.01-03 | Late Elections | 07/27/2012 |
2003-0286 | 1362.01-03 | Late Elections | 07/24/2012 |
2003-0288 | 1362.01-03 | Late Elections | 07/27/2012 |
2003-0289 | 1362.01-03 | Late Elections | 07/23/2012 |
2003-0296 | 1362.01-03 | Late Elections | 07/26/2012 |
2003-0298 | 1362.01-03 | Late Elections | 07/27/2012 |
2003-0299 | 1362.01-03 | Late Elections | 07/26/2012 |
2003-0302 | 1362.01-03 | Late Elections | 07/24/2012 |
2003-0304 | 1362.01-03 | Late Elections | 07/26/2012 |
2003-0305 | 1362.01-03 | Late Elections | 07/23/2012 |
2003-0306 | 1362.01-03 | Late Elections | 07/27/2012 |
2003-0307 | 1362.01-03 | Late Elections | 07/26/2012 |
2004-0004 | 1362.01-03 | Late Elections | 07/27/2012 |
2004-0011 | 1362.01-03 | Late Elections | 07/28/2012 |
2004-0013 | 1362.01-03 | Late Elections | 07/23/2012 |
2004-0014 | 1362.01-03 | Late Elections | 07/27/2012 |
2004-0016 | 1362.01-03 | Late Elections | 07/29/2012 |
2004-0017 | 1362.01-03 | Late Elections | 07/27/2012 |
2004-0018 | 1362.01-03 | Late Elections | 07/24/2012 |
2004-0019 | 1362.01-03 | Late Elections | 07/28/2012 |
2004-0020 | 1362.01-03 | Late Elections | 07/27/2012 |
2004-0021 | 1362.01-03 | Late Elections | 07/23/2012 |
2004-0022 | 1362.01-03 | Late Elections | 07/27/2012 |
2004-0023 | 1362.01-03 | Late Elections | 07/26/2012 |
2004-0024 | 1362.01-03 | Late Elections | 07/29/2012 |
2004-0027 | 1362.01-03 | Late Elections | 07/27/2012 |
2004-0029 | 1362.01-03 | Late Elections | 07/23/2012 |
2004-0030 | 1362.01-03 | Late Elections | 07/27/2012 |
2004-0036 | 1362.01-03 | Late Elections | 07/26/2012 |
2004-0047 | 1362.01-03 | Late Elections | 07/24/2012 |
2004-0071 | 1362.01-03 | Late Elections | 07/29/2012 |
2004-0072 | 1362.01-03 | Late Elections | 07/27/2012 |
2004-0073 | 1362.01-03 | Late Elections | 07/29/2012 |
2004-0074 | 1362.01-03 | Late Elections | 07/24/2012 |
2004-0076 | 1362.01-03 | Late Elections | 07/27/2012 |
2004-0077 | 1362.01-03 | Late Elections | 07/23/2012 |
2004-0078 | 1362.01-03 | Late Elections | 07/27/2012 |
2004-0095 | 1362.01-03 | Late Elections | 07/29/2012 |
2004-0100 | 1362.01-03 | Late Elections | 07/23/2012 |
2004-0102 | 1362.01-03 | Late Elections | 07/25/2012 |
2004-0103 | 1362.01-03 | Late Elections | 07/29/2012 |
2004-0104 | 1362.01-03 | Late Elections | 07/27/2012 |
2004-0105 | 1362.01-03 | Late Elections | 07/25/2012 |
2004-0138 | 1362.01-03 | Late Elections | 07/27/2012 |
2004-0142 | 1362.01-03 | Late Elections | 07/25/2012 |
2004-0143 | 1362.01-03 | Late Elections | 07/29/2012 |
2004-0144 | 1362.01-03 | Late Elections | 07/27/2012 |
2004-0145 | 1362.01-03 | Late Elections | 07/25/2012 |
2004-0147 | 1362.01-03 | Late Elections | 07/27/2012 |
2004-0149 | 1362.01-03 | Late Elections | 07/27/2012 |
2004-0150 | 1362.01-03 | Late Elections | 07/25/2012 |
2004-0153 | 1362.01-03 | Late Elections | 07/25/2012 |
2004-0157 | 1362.01-03 | Late Elections | 07/27/2012 |
2004-0158 | 1362.01-03 | Late Elections | 07/25/2012 |
2004-0159 | 1362.01-03 | Late Elections | 07/29/2012 |
2004-0161 | 1362.01-03 | Late Elections | 07/24/2012 |
2004-0162 | 1362.01-03 | Late Elections | 07/28/2012 |
2004-0182 | 1362.01-03 | Late Elections | 07/25/2012 |
2004-0183 | 1362.01-03 | Late Elections | 07/29/2012 |
2004-0184 | 1362.01-03 | Late Elections | 07/27/2012 |
2004-0196 | 1362.01-03 | Late Elections | 07/23/2012 |
2004-0199 | 1362.01-03 | Late Elections | 07/29/2012 |
2004-0204 | 1362.01-03 | Late Elections | 07/23/2012 |
2004-0210 | 1362.01-03 | Late Elections | 07/27/2012 |
2004-0211 | 1362.01-03 | Late Elections | 07/26/2012 |
2004-0212 | 1362.01-03 | Late Elections | 07/23/2012 |
2004-0213 | 1362.01-03 | Late Elections | 07/27/2012 |
2004-0214 | 1362.01-03 | Late Elections | 07/26/2012 |
2004-0218 | 1362.01-03 | Late Elections | 07/27/2012 |
2004-0219 | 1362.01-03 | Late Elections | 07/26/2012 |
2004-0220 | 1362.01-03 | Late Elections | 07/23/2012 |
2004-0223 | 1362.01-03 | Late Elections | 07/29/2012 |
2004-0224 | 1362.01-03 | Late Elections | 07/27/2012 |
2004-0227 | 1362.01-03 | Late Elections; Election by Small Business Corporation | 07/26/2012 |
2004-0228 | 1362.01-03 | Late Elections | 07/23/2012 |
2004-0233 | 1362.01-03 | Late Elections | 12/22/2004 |
2005-0020 | 1362.01-03 | Late Elections | 07/29/2012 |
2005-0022 | 1362.01-03 | Late Elections | 07/24/2012 |
2005-0023 | 1362.01-03 | Late Elections | 07/27/2012 |
2005-0027 | 1362.01-03 | Late Elections | 07/26/2012 |
2005-0033 | 1362.01-03 | Late Elections | 07/23/2012 |
2005-0041 | 1362.01-03 | Late Elections | 07/23/2012 |
2005-0042 | 1362.01-03 | Late Elections | 07/27/2012 |
2005-0043 | 1362.01-03 | Late Elections | 07/25/2012 |
2005-0044 | 1362.01-03 | Late Elections | 07/29/2012 |
2005-0058 | 1362.01-03 | Late Elections | 07/27/2012 |
2005-0060 | 1362.01-03 | Late Elections | 07/29/2012 |
2005-0091 | 1362.01-03 | Late Elections | 07/25/2012 |
2005-0095 | 1362.01-03 | Late Elections | 07/28/2012 |
2005-0096 | 1362.01-03 | Late Elections | 07/27/2012 |
2005-0099 | 1362.01-03 | Late Elections | 07/26/2012 |
2005-0100 | 1362.01-03 | Late Elections | 07/29/2012 |
2005-0101 | 1362.01-03 | Late Elections | 07/27/2012 |
2005-0103 | 1362.01-03 | Late Elections | 07/27/2012 |
2005-0104 | 1362.01-03 | Late Elections | 07/26/2012 |
2005-0105 | 1362.01-03 | Late Elections | 07/23/2012 |
2005-0106 | 1362.01-03 | Late Elections | 07/27/2012 |
2005-0112 | 1362.01-03 | Late Elections | 07/26/2012 |
2005-0113 | 1362.01-03 | Late Elections | 07/23/2012 |
2005-0114 | 1362.01-03 | Late Elections | 07/27/2012 |
2005-0117 | 1362.01-03 | Late Elections | 07/27/2012 |
2005-0136 | 1362.01-03 | Late Elections | 07/27/2012 |
2005-0137 | 1362.01-03 | Late Elections | 07/23/2012 |
2005-0138 | 1362.01-03 | Late Elections | 07/27/2012 |
2005-0140 | 1362.01-03 | Late Elections | 07/29/2012 |
2005-0145 | 1362.01-03 | Late Elections | 07/23/2012 |

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