Information Letters
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Number Not sorted Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Sorted Ascending Help on Released
2000-0006 00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Ta 07/23/2012
2000-0014 Identifying Numbers 07/23/2012
2000-0022 00 Election by Small Business Corporation 07/23/2012
2000-0030 00 Rate and Applicability of Self-Employment Tax 07/23/2012
2000-0038 00 Definitions; Self-Employment Income 07/23/2012
2000-0046 00 Treatment Of Fringe Benefits; R 1982 Termination of Election 07/23/2012
2000-0054 00 Failure By Individual to Pay Estimated Income Tax 07/23/2012
2000-0062 162.00-00 Trade or Business (Deductible v. Not Deductible) 2000-0062 Deductions For Losses; Limitations on Losses of Individuals - Tra 07/23/2012
2000-0070 9 Charitable, Etc. Contributions and Gifts; Disallowance of Deducti 07/23/2012
2000-0078 0 Allowance of Deductions for Personal Exemption; Dependents 07/23/2012
2000-0086 162.03-01 Trade or Business (Deductible v. Not Deductible); Proof of Expend 07/23/2012
2000-0094 Definitions 07/23/2012
2000-0102 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/23/2012
2000-0110 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/23/2012
2000-0118 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/23/2012
2000-0126 4251.00-00 Communications Tax (Taxable v. Not Taxable) 07/23/2012
2000-0134 Reimbursement for Expenses of Moving 07/23/2012
2000-0142 0 Unrelated v. Not Unrelated Trade or Business 07/23/2012
2000-0150 00 Election by Small Business Corporation 07/23/2012
2000-0158 7701.00-00 Definitions 07/23/2012
2000-0166 Gross Income v. Not Gross Income; Dividends; Bargain Purchase 2000-0166 Interest; Qualified Residence Interest; Qualified Residence 2000-0166 Taxes; Real Property Taxes 07/23/2012
2000-0174 00 Election by Small Business Corporation; Eligible v. Ineligible; E 07/23/2012
2000-0182 01 Definitions; Wages; Back Pay 07/23/2012
2000-0190 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/23/2012
2000-0198 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/23/2012
2000-0206 179.00-00 Election to Expense Certain Depreciable Business Assets 07/23/2012
2000-0214 0469.00-00 Passive Activity Losses and Credits Limited 07/23/2012
2000-0222 0 Contributions to Employer Liability Trusts; Amortization of Refor 07/23/2012
2000-0230 00 Election by Small Business Corporation 07/23/2012
2000-0238 7701.00-00 Definitions 07/23/2012
2000-0246 21.06-00 (Former Section 44A Redesignated as Section 21) Expenses for Hous 07/23/2012
2000-0254 501.03-31 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 07/23/2012
2000-0262 6 Trade or Business (Deductible v. Not Deductible); Travel (See Als 07/23/2012
2000-0270 00 Election by Small Business Corporation 07/23/2012
2000-0278 911.11-00 Citizens or Residents of the United States Living Abroad; Electio 07/23/2012
2000-0286 1362.00-00 Election by Small Business Corporation 07/23/2012
2000-0294 501.03-17 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 07/23/2012
2000-0302 4682.04-01 Definitions and Special Rules; Exceptions; Recycling 07/23/2012
2000-0310 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/23/2012
2000-0318 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/23/2012
2000-0326 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/23/2012
2000-0334 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/23/2012
2000-0342 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/23/2012
2000-0350 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/23/2012
2000-0358 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/23/2012
2000-0366 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/23/2012
2000-0374 00 Election by Small Business Corporation 07/23/2012
2000-0382 179.00-00 Election to Expense Certain Depreciable Business Assets 07/23/2012
2000-0390 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/23/2012
2000-0398 00 Election by Small Business Corporation 07/23/2012
2000-0406 1 Trade or Business (Deductible v. Not Deductible); Proof of Expend 07/23/2012
2000-0414 00 Election by Small Business Corporation 07/23/2012
2001-0002 0 Working Condition Fringe 07/23/2012
2001-0010 00 Election by Small Business Corporation 07/23/2012
2001-0018 Medical Care 07/23/2012
2001-0026 179.00-00 Election to Expense Certain Depreciable Business Assets 07/23/2012
2001-0034 4081.00-00 Gasoline and Diesel Fuels 07/23/2012
2001-0042 179.00-00 Election to Expense Certain Depreciable Business Assets 07/23/2012
2001-0050 0 Transit Passes / Van Pools 07/23/2012
2001-0058 00 Election by Small Business Corporation 07/23/2012
2001-0066 213.05-00 Medical Care 07/23/2012
2001-0074 86.01-03 Modified Adjusted Gross Income;Interest on State and Local Bonds 07/23/2012
2001-0082 Definitions; Wages; Stock-based Remuneration and Stock Options 07/23/2012
2001-0090 0 Certain Fringe Benefits 07/23/2012
2001-0098 501.03-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. N... 07/23/2012
2001-0106 00 Election by Small Business Corporation 07/23/2012
2001-0114 00 General Requirement of Return, Statement, or List 07/23/2012
2001-0122 863.00-00 Items Not Specified in Sections 861 or 862 07/23/2012
2001-0130 3121.01-22 Definitions; Wages; Stock-based Remuneration and Stock Options 07/23/2012
2001-0138 00 Withholding of Tax on Nonresident Aliens (Required v. Not Required) 07/23/2012
2001-0146 0 Modified Accelerated Cost Recovery System 07/23/2012
2001-0154 6103.01-00 Confidentiality and Disclosure of Returns and Return Information; Gene... 07/23/2012
2001-0162 01 Election by Small Business Corporation; Termination of Election; Revoc... 07/23/2012
2001-0170 121.01-00 General Requirements 07/23/2012
2001-0178 1362.00-00 Election by Small Business Corporation 07/23/2012
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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