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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Number Sorted Ascending Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
2002-0169 213.05-03 Institutional Care 07/25/2012
2002-0170 1362.01-02 Election After Termination 07/29/2012
2002-0171 1362.00-00 Election by Small Business Corporation 07/27/2012
2002-0172 3121.04-01 Common Law Tests 07/24/2012
2002-0173 3231.01-00 Employers v. Not Employers 07/28/2012
2002-0174 3231.01-00 Employers v. Not Employers 07/27/2012
2002-0175 501.03-04 Unincorporated Associations 07/23/2012
2002-0176 280F.05-10 Passenger Automobiles 07/27/2012
2002-0177 179.00-00 Election to Expense Certain Depreciable Business Assets 07/26/2012
2002-0178 1362.00-00 Election by Small Business Corporation 07/29/2012
2002-0179 1362.01-03 Late Elections 07/27/2012
2002-0180 1362.00-00 Election by Small Business Corporation 07/24/2012
2002-0182 1362.00-00 Election by Small Business Corporation 07/27/2012
2002-0183 1362.00-00 Election by Small Business Corporation 07/26/2012
2002-0184 1362.00-00 Election by Small Business Corporation 07/23/2012
2002-0185 454.01-02 Cash Basis Taxpayers 07/27/2012
2002-0186 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 07/26/2012
2002-0187 3121.04-01 Common Law Tests 07/29/2012
2002-0188 1402.00-00 Definitions 07/27/2012
2002-0189 4081.00-00 Gasoline and Diesel Fuels 07/24/2012
2002-0190 9114.03-13 Germany 07/27/2012
2002-0191 1362.00-00 Election by Small Business Corporation 07/26/2012
2002-0192 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 07/23/2012
2002-0193 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 07/27/2012
2002-0194 148.08-00 Index Number: 148.08-03 Index Number: 148.08-11 Required Rebate to the U.S. 2002-0194 Due Dates 2002-0194 Penalties in Lieu of Loss of Tax Exemption 07/26/2012
2002-0195 6103.01-00 General Rule 07/29/2012
2002-0196 1362.00-00 Election by Small Business Corporation 07/27/2012
2002-0197 1362.01-00 Eligible v. Ineligible 07/25/2012
2002-0198 9999.98-00 Not Able to Identify Under Present List 07/28/2012
2002-0199 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 07/26/2012
2002-0200 1361.00-00 Definitions 07/23/2012
2002-0201 4481.00-00 Use of Certain Vehicles Tax (Taxable v. Not Taxable) 07/27/2012
2002-0202 457.09-04 Transfers Between Plans 07/25/2012
2002-0203 3121.04-00 Employees 02-0204.pdf 16 12/19/2002 Index Number: 86.01-03 2002-0204 Modified Adjusted Gross Income 02-0205.pdf 8 12/23/2002 Index Number: 1211.00-00 2002-0205 Limitation on Capital Losses 02- 07/29/2012
2002-0204 86.01-03 Modified Adjusted Gross Income 07/27/2012
2002-0205 1211.00-00 Limitation on Capital Losses 07/25/2012
2002-0206 3121.01-00 Wages 07/28/2012
2002-0207 61.09-18 Index Number: 104.03-00 Discharge of Indebtedness 2002-0207 Damages 07/27/2012
2002-0208 61.00-00 Gross Income v. Not Gross Income 07/23/2012
2002-0209 3231.01-00 Employers v. Not Employers 07/27/2012
2002-0210 3231.01-00 Employers v. Not Employers 07/25/2012
2002-0211 104.03-00 Damages 07/29/2012
2002-0212 3231.01-00 Employers v. Not Employers 07/27/2012
2002-0213 3231.01-00 Employers v. Not Employers 07/24/2012
2002-0214 9999.98-00 Not Able to Identify Under Present List 07/28/2012
2002-0215 3121.01-22 Stock-based Remuneration and Stock Options 07/27/2012
2002-0216 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 07/23/2012
2002-0217 1031.00-00 Exchange of Property Held for Productive Use or Investment 07/27/2012
2002-0218 3231.01-00 Employers v. Not Employers 07/25/2012
2002-0219 3231.01-00 Employers v. Not Employers 07/29/2012
2002-0220 3231.01-00 Employers v. Not Employers 07/27/2012
2002-0221 6402.00-00 Authority to Make Credits or Refunds 07/24/2012
2002-0222 457.05-09 Index Number: 457.12-01 Deferrals as Property of Employer 2002-0222 Trusts 07/28/2012
2002-0223 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2002-0224 9999.98-00 Not Able to Identify Under Present List 07/23/2012
2002-0225 4051.02-00 Non-Highway Vehicles 07/27/2012
2002-0226 4051.02-00 Non-Highway Vehicles 07/26/2012
2002-0227 3231.01-00 Employers v. Not Employers 07/29/2012
2002-0228 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2002-0229 9999.98-00 Not Able to Identify Under Present List 07/24/2012
2002-0230 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2002-0231 9999.98-00 Not Able to Identify Under Present List 07/26/2012
2002-0232 9999.98-00 Not Able to Identify Under Present List 07/23/2012
2002-0233 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2002-0234 104.03-00 Damages 07/26/2012
2002-0235 1362.00-00 Election by Small Business Corporation 07/29/2012
2002-0236 1362.00-00 Election by Small Business Corporation 07/27/2012
2002-0237 1362.00-00 Election by Small Business Corporation 07/25/2012
2002-0238 1362.00-00 Election by Small Business Corporation 07/27/2012
2002-0239 1362.00-00 Election by Small Business Corporation 07/26/2012
2002-0240 3121.02-11 Nonresident Aliens 07/23/2012
2002-0241 61.00-00 Index Number: 453.10-01 Gross Income v. Not Gross Income 2002-0241 Installment Sale 07/27/2012
2002-0242 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 07/25/2012
2002-0243 4481.00-00 Use of Certain Vehicles Tax (Taxable v. Not Taxable) 07/29/2012
2002-0244 4481.00-00 Use of Certain Vehicles Tax (Taxable v. Not Taxable) 07/27/2012
2002-0245 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 07/25/2012
2002-0246 9999.98-00 Not Able to Identify Under Present List 07/28/2012
2002-0247 179.00-00 Election to Expense Certain Depreciable Business Assets 07/27/2012
2002-0248 1362.00-00 Election by Small Business Corporation 07/23/2012
2002-0249 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 07/27/2012
2002-0250 3121.01-05 Tips and Gratuities 07/25/2012
2002-0251 9999.98-00 Not Able to Identify Under Present List 07/29/2012
2002-0252 861.00-00 Income From Sources Within the U.S. 07/27/2012
2002-0253 3231.01-00 Employers v. Not Employers 07/25/2012
2002-0253 3231.01-00 Employers v. Not Employers 07/28/2012
2002-0255 3231.01-00 Employers v. Not Employers 07/27/2012
2002-0256 3231.01-00 Employers v. Not Employers 07/23/2012
2002-0257 9999.98-00 Not Able to Identify Under Present List 07/27/2012
2002-0258 1362.00-00 Election by Small Business Corporation 07/25/2012
2002-0259 3231.01-00 Employers v. Not Employers 07/29/2012
2002-0260 1361.05-00 Qualified Subchapter S Subsidiary 07/27/2012
2002-0261 61.00-00 Gross Income v. Not Gross Income 07/24/2012
2002-0262 3231.01-00 Employers v. Not Employers 07/28/2012
2002-0263 1361.02-00 Stock Owned by Husband and Wife 07/27/2012
2002-0264 3231.01-00 Employers v. Not Employers 07/23/2012
2002-0265 3231.01-00 Employers v. Not Employers 07/27/2012
2002-0266 3231.01-00 Employers v. Not Employers 07/26/2012
2002-0267 3231.01-00 Employers v. Not Employers 07/29/2012
2002-0268 1400.00-00 Establishment of DC Enterprise Zone 07/27/2012
2002-0269 56.10-00 Limitations on Itemized Deductions 07/24/2012

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