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 Not sorted Help on Number UILC Sorted Ascending Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
2000-0012 Gross Income v. Not Gross Income; Compensation for Services; Reti 07/27/2012
2000-0014 Identifying Numbers 07/23/2012
2000-0033 Tax Conventions (See Also 894.01-00 through 894.12-00); U.S. Inco 07/29/2012
2000-0053 Tax Conventions (See Also 894.01-00 through 894.12-00); U.S. Inco 07/26/2012
2000-0066 Trade or Business (Deductible v. Not Deductible) 07/27/2012
2000-0071 Income From Discharge of Indebtedness; Exclusion From Gross Incom 07/27/2012
2000-0083 Gross Income v. Not Gross Income; Compensation for Services; Paid 2000-0083 Definitions; Employment; Nonresident Aliens 2000-0083 Definitions; Wages Subject to Withholding 07/24/2012
2000-0088 Low-Income Housing Credit; Definitions and Special Rules 07/26/2012
2000-0094 Definitions 07/23/2012
2000-0095 Election by Small Business Corporation 07/27/2012
2000-0125 Gross Income v. Not Gross Income; Interest 07/27/2012
2000-0134 Reimbursement for Expenses of Moving 07/23/2012
2000-0143 Extension of Time for Making Certain Elections 07/27/2012
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
2000-0167 Definitions; Partnerships v. Associations 07/27/2012
2000-0179 Gasoline and Diesel Fuels 07/24/2012
2000-0183 Social Security and Tier 1 Railroad Retirement Benefits; Computat 07/27/2012
2000-0208 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/25/2012
2000-0210 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/27/2012
2000-0220 Gross Income v. Not Gross Income; Compensation for Services; Disc 2000-0220 Certain Military Benefits; Other Benefits Not Excludable 07/27/2012
2000-0223 Income Tax Collected at Source; Withholding Exemptions and Exempt 07/27/2012
2000-0237 Individuals Providing Companion Sitting Placement Services 07/26/2012
2000-0298 Meals or Lodging Furnished for Convenience of Employer (Excluded 07/27/2012
2000-0299 Credit for Qualified Electric Vehicles 07/24/2012
2000-0381 Taxable Income Defined; Additional Standard Deduction For Aged an 07/27/2012
2000-0390 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/23/2012
2000-0402 Credit for Adoption Expenses; Year Credit Allowed - In General; D 07/27/2012
2000-0407 Annuities: Endowment and Life Insurance (Included v. Not Included 07/27/2012
2000-0419 Definitions 07/25/2012
2001-0011 Armed Services, etc. 07/27/2012
2001-0012 Overpayments; Credit of Overpayment; Collection After Assessment 07/26/2012
2001-0018 Medical Care 07/23/2012
2001-0023 Employment 07/24/2012
2001-0065 Maximum Capital Gains Rate 07/26/2012
2001-0079 Definitions 07/25/2012
2001-0082 Definitions; Wages; Stock-based Remuneration and Stock Options 07/23/2012
2001-0083 Gross Income v. Not Gross Income 07/27/2012
2001-0089 Qualified Pension, Profit-Sharing, and Stock BonusPlan 07/27/2012
2001-0091 Definitions; Wages; Back Pay 07/27/2012
2001-0119 Definitions; Wages; Stock-based Remuneration and Stock Options 07/25/2012
2001-0124 Definitions and Special Rules; Head of Household 07/25/2012
2001-0141 Social Security and Tier 1 Railroad Retirement Benefits; Computation 07/29/2012
2001-0142 Former Section 43 (Redesignated Section 32) Earned Income Credit; Earn... 07/27/2012
2001-0212 Election by Small Business Corporation 07/26/2012
2005-0024 3121.02-06 Voluntary Coverage of State, etc., Employees 07/26/2012
2000-0391 .01-00 Certain Fringe Benefits; Working Condition Fringe 2000-0391 Certain Fringe Benefits; No Additional Cost Service 2000-0391 Certain Fringe Benefits; Parents in Case of Air Transport 2000-0391 Certain 07/27/2012
2000-0007 0 Depreciation 07/27/2012
2000-0008 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/26/2012
2000-0009 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/29/2012
2000-0010 0 Hope and Lifetime Learning Credits 07/27/2012
2000-0017 0 Interest; Qualified Residence Interest 2000-0017 General Rule for Taxable Year of Deduction (Year Paid v. Not Year 07/29/2012
2000-0019 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/25/2012
2000-0023 0 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 2000-0023 Income Tax Collected at Source; Supplemental Payments 07/27/2012
2000-0025 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/29/2012
2000-0037 0 Soil and Water Conservation Expenditures (Deductible v. Not Deduc 2000-0037 Expenditures by Farmers for Clearing Land 07/27/2012
2000-0041 0 Installment Method (Available v. Not Available) 07/29/2012
2000-0042 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/27/2012
2000-0044 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/28/2012
2000-0049 0 Charitable, Etc. Contributions and Gifts; Travel Expenses 07/29/2012
2000-0055 0 Installment Method (Available v. Not Available) 07/27/2012
2000-0067 0 Contributions to the Capital of a Corporation 07/25/2012
2000-0075 0 Allowance of Deductions for Personal Exemption; Dependents 07/25/2012
2000-0078 0 Allowance of Deductions for Personal Exemption; Dependents 07/23/2012
2000-0085 0 Definitions and Special Rules; Export Receipts 07/27/2012
2000-0087 0 Modified Accelerated Cost Recovery System 07/27/2012
2000-0127 0 Charitable, Etc. Contributions and Gifts; Qualified Conservation 07/27/2012
2000-0130 0 Charitable, Etc. Contributions and Gifts; Transfer Subject to Con 07/27/2012
2000-0140 0 Charitable, Etc. Contributions and Gifts; Donees of Charitable Co 07/27/2012
2000-0141 0 Unrelated v. Not Unrelated Trade or Business 07/26/2012
2000-0142 0 Unrelated v. Not Unrelated Trade or Business 07/23/2012
2000-0222 0 Contributions to Employer Liability Trusts; Amortization of Refor 07/23/2012
2000-0227 0 Charitable, Etc. Contributions and Gifts; Qualified Conservation 07/24/2012
2000-0252 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/28/2012
2000-0256 0 Certain Fringe Benefits; Transit Passes / Van Pools 07/25/2012
2000-0261 0 Certain Fringe Benefits; Transit Passes / Van Pools 07/27/2012
2000-0279 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/27/2012
2000-0293 0 Trade or Business (Deductible v. Not Deductible) 07/27/2012
2000-0295 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/27/2012
2000-0306 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/27/2012
2000-0307 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/24/2012
2000-0308 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/27/2012
2000-0309 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/26/2012
2000-0310 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/23/2012
2000-0312 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/26/2012
2000-0313 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/29/2012
2000-0314 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/27/2012
2000-0315 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/24/2012
2000-0316 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/27/2012
2000-0317 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/26/2012
2000-0318 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/23/2012
2000-0319 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/27/2012
2000-0320 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/25/2012
2000-0321 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/29/2012
2000-0322 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/27/2012
2000-0323 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/25/2012
2000-0324 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/28/2012
2000-0325 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/26/2012
2000-0326 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/23/2012
2000-0327 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/27/2012
2000-0328 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/25/2012
2000-0329 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/29/2012
2000-0330 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/27/2012
2000-0331 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/25/2012
2000-0332 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/28/2012
2000-0333 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/27/2012
2000-0334 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/23/2012
2000-0335 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/27/2012
2000-0336 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/25/2012
2000-0337 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/29/2012
2000-0338 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/27/2012
2000-0339 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/24/2012
2000-0340 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/28/2012
2000-0341 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/27/2012
2000-0342 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/23/2012
2000-0343 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/27/2012
2000-0344 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/26/2012
2000-0345 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/29/2012
2000-0346 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/27/2012
2000-0347 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/24/2012
2000-0348 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/27/2012
2000-0349 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/26/2012
2000-0350 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/23/2012
2000-0351 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/27/2012
2000-0352 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/26/2012
2000-0353 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/29/2012
2000-0354 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/27/2012
2000-0355 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/24/2012
2000-0356 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/27/2012
2000-0357 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/26/2012
2000-0358 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/23/2012
2000-0359 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/27/2012
2000-0360 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/26/2012
2000-0361 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/29/2012
2000-0362 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/27/2012
2000-0363 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/25/2012
2000-0364 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/28/2012
2000-0365 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/26/2012
2000-0366 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/23/2012
2000-0368 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/25/2012
2000-0369 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/29/2012
2000-0370 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/27/2012
2000-0371 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/25/2012
2000-0372 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/28/2012
2000-0378 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/27/2012
2000-0385 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/29/2012
2000-0386 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/27/2012
2000-0387 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/24/2012
2000-0388 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/28/2012
2000-0389 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/27/2012
2000-0397 0 Allowance of Deductions for Personal Exemption; Dependents 07/26/2012
2000-0404 0 Unrelated Business Taxable Income (Taxable v. Not Taxable); Excep 07/27/2012
2000-0405 0 Medical, Dental, etc., Expenses; Medical Care 07/26/2012
2000-0410 0 Medical, Dental, etc., Expenses; Medical Care 07/27/2012
2000-0411 0 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 07/25/2012
2001-0002 0 Working Condition Fringe 07/23/2012
2001-0004 0 Individual Retirement Accounts 07/25/2012
2001-0007 0 Substantiation 07/24/2012
2001-0008 0 Qualified Nonpersonal Use Vehicle 07/28/2012
2001-0014 0 Trade or Business (Deductible v. Not Deductible) 07/27/2012
2001-0044 0 Constructive Receipt 07/25/2012
2001-0050 0 Transit Passes / Van Pools 07/23/2012
2001-0081 0 Hope and Lifetime Learning Credits 07/27/2012
2001-0090 0 Certain Fringe Benefits 07/23/2012
2001-0099 0 Deferred Compensation Plans of State and Local Governments and Tax Exe... 07/27/2012
2001-0103 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v. Not... 07/24/2012
2001-0115 0 Certain Military Benefits; In General 07/27/2012
2001-0116 0 Medical, Dental, etc., Expenses; Medical Care 07/25/2012
2001-0134 0 Hope and Lifetime Learning Credits 07/27/2012
2001-0135 0 Taxation of Regulated Investment Companies and Their Shareholders; Cap... 07/24/2012
2001-0140 0 Definitions Relating to Corporate Reorganizations 07/26/2012
2001-0143 0 Charitable, Etc. Contributions and Gifts; Standard Mileage Rate 07/24/2012
2001-0145 0 Medical, Dental, etc. Expenses 07/26/2012
2001-0146 0 Modified Accelerated Cost Recovery System 07/23/2012
2001-0148 0 Distribution of Stock and Securities of a Controlled Corporation 07/26/2012
2000-0006 00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Ta 07/23/2012
2000-0011 00 Backup Withholding 07/24/2012
2000-0022 00 Election by Small Business Corporation 07/23/2012
2000-0027 00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Ta 07/25/2012
2000-0028 00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Mari 07/28/2012
2000-0030 00 Rate and Applicability of Self-Employment Tax 07/23/2012
2000-0038 00 Definitions; Self-Employment Income 07/23/2012
2000-0039 00 Definitions; Self-Employment Income 07/27/2012
2000-0040 00 Identifying Numbers; Requirement to Furnish 07/25/2012
2000-0046 00 Treatment Of Fringe Benefits; R 1982 Termination of Election 07/23/2012
2000-0048 00 Election by Small Business Corporation 07/26/2012
2000-0050 00 Election by Small Business Corporation 07/27/2012
2000-0051 00 Election by Small Business Corporation 07/24/2012
2000-0054 00 Failure By Individual to Pay Estimated Income Tax 07/23/2012
2000-0056 00 Taxable Gifts (Annual Exclusion Allowed v. Not Allowed) 07/26/2012
2000-0058 00 Definitions; Net Earnings From Self-Employment; Working Interests 07/27/2012
2000-0059 00 Special Rules for Decommissioning Cost 07/24/2012
2000-0060 00 Election by Small Business Corporation 07/27/2012
2000-0061 00 Election by Small Business Corporation 07/26/2012
2000-0063 00 Definitions 07/27/2012
2000-0065 00 Election by Small Business Corporation 07/29/2012
2000-0076 00 Special Rules for Decommissioning Cost 07/28/2012
2000-0093 00 Election by Small Business Corporation 07/26/2012
2000-0096 00 Election by Small Business Corporation 07/26/2012
2000-0128 00 Determination of Amount of and Recognition of Gain or Loss; Amoun 07/25/2012
2000-0131 00 Capital Asset v. Not a Capital Asset 07/24/2012
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