Information Letters
Instructions: More Information:

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 Not sorted Help on Number UILC Not sorted Help on UILC Subject Sorted Ascending Help on Subject Released Not sorted Help on Released
2000-0035 179.00-00 Election to Expense Certain Depreciable Business Assets 07/25/2012
2000-0206 179.00-00 Election to Expense Certain Depreciable Business Assets 07/23/2012
2000-0382 179.00-00 Election to Expense Certain Depreciable Business Assets 07/23/2012
2001-0026 179.00-00 Election to Expense Certain Depreciable Business Assets 07/23/2012
2001-0027 861.00-00 Election to Expense Certain Depreciable Business Assets 07/27/2012
2001-0042 179.00-00 Election to Expense Certain Depreciable Business Assets 07/23/2012
2001-0062 179.00-00 Election to Expense Certain Depreciable Business Assets 07/27/2012
2001-0193 179.00-00 Election to Expense Certain Depreciable Business Assets 07/27/2012
2001-0197 179.00-00 Election to Expense Certain Depreciable Business Assets 07/29/2012
2001-0200 179.00-00 Election to Expense Certain Depreciable Business Assets 07/29/2012
2001-0252 179.00-00 Election to Expense Certain Depreciable Business Assets 07/27/2012
2001-0289 179.00-00 Election to Expense Certain Depreciable Business Assets 07/29/2012
2002-0037 179.00-00 Election to Expense Certain Depreciable Business Assets 07/23/2012
2002-0056 179.00-00 Election to Expense Certain Depreciable Business Assets 07/27/2012
2002-0072 179.00-00 Election to Expense Certain Depreciable Business Assets 07/26/2012
2002-0075 179.00-00 Election to Expense Certain Depreciable Business Assets 07/25/2012
2002-0177 179.00-00 Election to Expense Certain Depreciable Business Assets 07/26/2012
2002-0247 179.00-00 Election to Expense Certain Depreciable Business Assets 07/27/2012
2003-0066 179.00-00 Election to Expense Certain Depreciable Business Assets 07/23/2012
2003-0067 179.00-00 Election to Expense Certain Depreciable Business Assets 07/27/2012
2003-0091 179.00-00 Election to Expense Certain Depreciable Business Assets 07/27/2012
2003-0106 179.00-00 Election to Expense Certain Depreciable Business Assets 07/23/2012
2003-0107 179.00-00 Election to Expense Certain Depreciable Business Assets 07/27/2012
2003-0108 179.00-00 Election to Expense Certain Depreciable Business Assets 07/26/2012
2003-0229 179.00-00 Election to Expense Certain Depreciable Business Assets 07/25/2012
2003-0230 179.00-00 Election to Expense Certain Depreciable Business Assets 07/29/2012
2003-0231 179.00-00 Election to Expense Certain Depreciable Business Assets 07/27/2012
2004-0064 179.00-00 Election to Expense Certain Depreciable Business Assets 07/27/2012
2004-0134 179.00-00 Election to Expense Certain Depreciable Business Assets 07/26/2012
2004-0180 179.00-00 Election to Expense Certain Depreciable Business Assets 07/23/2012
2004-0186 179.00-00 Election to Expense Certain Depreciable Business Assets 07/28/2012
2004-0188 179.00-00 Election to Expense Certain Depreciable Business Assets 07/23/2012
2004-0191 179.00-00 Election to Expense Certain Depreciable Business Assets 07/29/2012
2004-0202 179.00-00 Election to Expense Certain Depreciable Business Assets 07/28/2012
2004-0235 179.00-00 Election to Expense Certain Depreciable Business Assets 07/27/2012
2015-0002 179.00-00 Election to Expense Certain Depreciable Business Assets 03/27/2015
2005-0222 45.00-00 Electricity Produced from Certain Renewable Sources 07/25/2012
2010-0037 45.00-00 Electricity Produced from Certain Renewable Sources 07/23/2012
2000-0092 45.03-00 Electricity Produced from Certain Renewable Sources; Definitions 07/27/2012
2010-0025 45.00-00; 48.00-00 Electricity Produced from Certain Renewable Sources; Reforestation Credit 07/28/2012
2004-0192 457.08-01 Eligible Employer 07/27/2012
2004-0208 457.08-01 Eligible Employer 07/27/2012
2010-0253 44.61-00; 44.62-00 Eligible Small Business; Eligible Access Expenditures 07/27/2012
2002-0197 1362.01-00 Eligible v. Ineligible 07/25/2012
2004-0035 162.07-04 Employee Benefits 07/27/2012
2017-0001 3121.02-09 Employee of Charitable, etc., Organizations 04/04/2017
2017-0002 3121.02-09 Employee of Charitable, etc., Organizations 04/04/2017
2017-0019 3121.02-09 Employee of Charitable, etc., Organizations 09/29/2017
2001-0001 00 Employees 07/27/2012
2002-0285 3121.04-00 Employees 07/25/2012

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