An Information Letter provides general statements of well-defined law without applying them to a specific set of facts. They are provided by the IRS National Office in response to requests for general information by taxpayers, by congress-persons on behalf of their constituents, or by congress-persons on their own behalf. 

Note: Information letters are advisory only and have no binding effect on the IRS.

View more about Using IRS Forms, Instructions, Publications and Other Item Files.

  1. Enter a term in the Find box.
  2. Click the Search button.
jwenn Èd
Nimewo UILC Sijè Dat Piblikasyon
Nimewo 2001-0064 UILC 4251.01-00 Sijè Imposition and Rate of Tax Dat Piblikasyon 03/30/2001
Nimewo 2001-0063 UILC 9114.03-02 Sijè Australia Dat Piblikasyon 03/30/2001
Nimewo 2001-0062 UILC 179.00-00 Sijè Election to Expense Certain Depreciable Business Assets Dat Piblikasyon 03/30/2001
Nimewo 2001-0061 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 03/31/2001
Nimewo 2001-0060 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 03/30/2001
Nimewo 2001-0059 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 03/30/2001
Nimewo 2001-0058 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 03/30/2001
Nimewo 2001-0057 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 03/30/2001
Nimewo 2001-0056 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 03/30/2001
Nimewo 2001-0055 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 03/30/2001
Nimewo 2001-0054 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 03/30/2001
Nimewo 2001-0053 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 03/30/2001
Nimewo 2001-0052 UILC 274.08-00 Sijè Substantiation Dat Piblikasyon 03/30/2001
Nimewo 2001-0051 UILC 4081.00-00 Sijè Gasoline and Diesel Fuels Dat Piblikasyon 03/30/2001
Nimewo 2001-0050 UILC 132.10-00 Sijè Transit Passes / Van Pools Dat Piblikasyon 03/30/2001
Nimewo 2001-0049 UILC 501.38-00 Sijè Legislative and Political Propaganda Activities Dat Piblikasyon 03/30/2001
Nimewo 2001-0048 UILC 4261.00-00 Sijè Transportation of Persons by Air (Taxable v. Nontaxable) Dat Piblikasyon 03/30/2001
Nimewo 2001-0047 UILC 6051.00-00; 6011.00-00 Sijè Receipts for Employees; Requirement of Return, Statement, List Dat Piblikasyon 03/30/2001
Nimewo 2001-0046 UILC 3401.01-00 Sijè Wages Subject to Withholding Dat Piblikasyon 03/30/2001
Nimewo 2001-0045 UILC 4051.00-00 Sijè Tax on Heavy Trucks & Trailers Sold at Retail (Taxable v. Non-Taxable) Dat Piblikasyon 03/30/2001
Nimewo 2001-0044 UILC 451.14-00 Sijè Constructive Receipt Dat Piblikasyon 03/30/2001
Nimewo 2001-0043 UILC 501.04-05 Sijè Voluntary Fire Co.; Legislative & Political Propaganda Activitie Dat Piblikasyon 03/30/2001
Nimewo 2001-0042 UILC 179.00-00 Sijè Election to Expense Certain Depreciable Business Assets Dat Piblikasyon 03/30/2001
Nimewo 2001-0041 UILC 1361.02-01 Sijè Revocation Dat Piblikasyon 03/30/2001
Nimewo 2001-0040 UILC 1361.02-01 Sijè Revocation Dat Piblikasyon 03/30/2001
Nimewo 2001-0039 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 03/30/2001
Nimewo 2001-0038 UILC 501.04-00 Sijè Civic Leagues and Social Welfare Groups Dat Piblikasyon 03/30/2001
Nimewo 2001-0037 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 03/30/2001
Nimewo 2001-0036 UILC 213.05-00 Sijè Medical Care Dat Piblikasyon 03/30/2001
Nimewo 2001-0035 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 03/30/2001
Nimewo 2001-0034 UILC 4081.00-00 Sijè Gasoline and Diesel Fuels Dat Piblikasyon 03/30/2001
Nimewo 2001-0033 UILC 0162.03-01 Sijè Substantiation Dat Piblikasyon 03/30/2001
Nimewo 2001-0032 UILC 3402.06-00 Sijè Supplemental Payments Dat Piblikasyon 03/30/2001
Nimewo 2001-0031 UILC 4081.00-00 Sijè Gasoline and Diesel Fuels Dat Piblikasyon 03/30/2001
Nimewo 2001-0030 UILC 403.04-00 Sijè Annuities Purchased by Section 501(c)(3) Org or Public Schools Dat Piblikasyon 03/30/2001
Nimewo 2001-0029 UILC 1362.02-01 Sijè Revocation Dat Piblikasyon 03/30/2001
Nimewo 2001-0028 UILC 861.00-00 Sijè Income From Sources Within the U.S. Dat Piblikasyon 03/30/2001
Nimewo 2001-0027 UILC 861.00-00 Sijè Election to Expense Certain Depreciable Business Assets Dat Piblikasyon 03/30/2001
Nimewo 2001-0026 UILC 179.00-00 Sijè Election to Expense Certain Depreciable Business Assets Dat Piblikasyon 03/30/2001
Nimewo 2001-0025 UILC 3121.02-00 Sijè Employment Dat Piblikasyon 03/30/2001
Nimewo 2001-0024 UILC 3121.02-07 Sijè Mandatory Coverage of State, etc., Employees Dat Piblikasyon 03/30/2001
Nimewo 2001-0023 UILC 3121.02-00 Sijè Employment Dat Piblikasyon 03/30/2001
Nimewo 2001-0022 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 03/30/2001
Nimewo 2001-0021 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 03/30/2001
Nimewo 2001-0020 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 03/30/2001
Nimewo 2001-0019 UILC 4481.00-00 Sijè Use of Certain Vehicles Tax (Taxable v. Not Taxable) Dat Piblikasyon 03/30/2001
Nimewo 2001-0018 UILC 213.05-00 Sijè Medical Care Dat Piblikasyon 03/30/2001
Nimewo 2001-0017 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 03/30/2001
Nimewo 2001-0016 UILC 213.05-00 Sijè Medical Care Dat Piblikasyon 03/30/2001
Nimewo 2001-0015 UILC 162.03-01 Sijè Substantiation Dat Piblikasyon 03/30/2001
Nimewo 2001-0014 UILC 162.00-00 Sijè Trade or Business (Deductible v. Not Deductible) Dat Piblikasyon 03/30/2001
Nimewo 2001-0013 UILC 3121.02-07 Sijè Mandatory Coverage of State, etc., Employees Dat Piblikasyon 03/30/2001
Nimewo 2001-0012 UILC 6413.02-00 Sijè Overpayments; Credit of Overpayment; Collection After Assessment Dat Piblikasyon 03/30/2001
Nimewo 2001-0011 UILC 104.04-00 Sijè Armed Services, etc. Dat Piblikasyon 03/30/2001
Nimewo 2001-0010 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 03/30/2001
Nimewo 2001-0009 UILC 3101.00-00 3111.00-00 3121.02-05 Sijè Miscellaneous Employment Issues Dat Piblikasyon 03/30/2001
Nimewo 2001-0008 UILC 274.10-00 Sijè Qualified Nonpersonal Use Vehicle Dat Piblikasyon 03/30/2001
Nimewo 2001-0007 UILC 274.08-00 Sijè Substantiation Dat Piblikasyon 03/30/2001
Nimewo 2001-0006 UILC 3121.01-00 Sijè Wages Dat Piblikasyon 03/30/2001
Nimewo 2001-0005 UILC 3121.02-00 Sijè Employment Dat Piblikasyon 03/30/2001
Nimewo 2001-0004 UILC 408.00-00 Sijè Individual Retirement Accounts Dat Piblikasyon 03/30/2001
Nimewo 2001-0003 UILC 3121.04-01 Sijè Common Law Tests Dat Piblikasyon 03/30/2001
Nimewo 2001-0002 UILC 132.03-00 Sijè Working Condition Fringe Dat Piblikasyon 03/30/2001
Nimewo 2001-0001 UILC 3121.04-00 Sijè Employees Dat Piblikasyon 03/30/2001
Nimewo 2000-0420 UILC 6042.00-00 Sijè Returns Regarding Payments of Dividends and Corporate Earnings an Dat Piblikasyon 12/29/2000
Nimewo 2000-0419 UILC 3121.00-00 Sijè Definitions Dat Piblikasyon 12/29/2000
Nimewo 2000-0418 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 12/29/2000
Nimewo 2000-0417 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 12/29/2000
Nimewo 2000-0416 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 12/29/2000
Nimewo 2000-0415 UILC 9999.98-00 Sijè Miscellaneous Issues; Not Able to Identify Under Present List Dat Piblikasyon 12/29/2000
Nimewo 2000-0414 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 12/29/2000
Nimewo 2000-0413 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 12/29/2000
Nimewo 2000-0412 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 12/29/2000
Nimewo 2000-0411 UILC 501.07-00 Sijè Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt Dat Piblikasyon 12/29/2000
Nimewo 2000-0410 UILC 213.05-00 Sijè Medical, Dental, etc., Expenses; Medical Care Dat Piblikasyon 12/29/2000
Nimewo 2000-0409 UILC 4081.00-00 Sijè Gasoline and Diesel Fuels Dat Piblikasyon 12/29/2000
Nimewo 2000-0408 UILC 6039.00-00 Sijè Information Required in Connection With Certain Options Dat Piblikasyon 12/29/2000
Nimewo 2000-0407 UILC 72.05-00 Sijè Annuities: Endowment and Life Insurance (Included v. Not Included Dat Piblikasyon 12/29/2000
Nimewo 2000-0406 UILC 162.03-01 Sijè Trade or Business (Deductible v. Not Deductible); Proof of Expend Dat Piblikasyon 12/29/2000
Nimewo 2000-0405 UILC 213.05-00 Sijè Medical, Dental, etc., Expenses; Medical Care Dat Piblikasyon 12/29/2000
Nimewo 2000-0404 UILC 512.01-00 Sijè Unrelated Business Taxable Income (Taxable v. Not Taxable); Excep Dat Piblikasyon 12/29/2000
Nimewo 2000-0403 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 12/29/2000
Nimewo 2000-0402 UILC 23.03-01 Sijè Credit for Adoption Expenses; Year Credit Allowed - In General; D Dat Piblikasyon 12/29/2000
Nimewo 2000-0401 UILC 162.03-01 Sijè Election by Small Business Corporation Dat Piblikasyon 12/29/2000
Nimewo 2000-0400 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 12/29/2000
Nimewo 2000-0399 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 12/29/2000
Nimewo 2000-0398 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 12/29/2000
Nimewo 2000-0397 UILC 151.03-00 Sijè Allowance of Deductions for Personal Exemption; Dependents Dat Piblikasyon 12/29/2000
Nimewo 2000-0396 UILC 212.09-08 Sijè Expenses for Production of Income; Legal And Accounting Expense; Dat Piblikasyon 12/29/2000
Nimewo 2000-0395 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 12/29/2000
Nimewo 2000-0394 UILC 6109.04-00 Sijè Identifying Numbers; Requirement to Obtain Dat Piblikasyon 12/29/2000
Nimewo 2000-0393 UILC 262.00-00 Sijè Personal, Living, and Family Expenses Dat Piblikasyon 12/29/2000
Nimewo 2000-0392 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 12/29/2000
Nimewo 2000-0391 UILC 132.03-00; 132.01-00 Sijè 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 Fringe Benefits; Other Individuals Treated as Employees 2000-0391 Certain Fringe Benefits; Reciprocal Agreements 2000-0391 Group-Term Life Insurance--Employees (Payments Included v. Not In 2000-0391 Contribution by Employer to Accident and Health Plans (Excluded v Dat Piblikasyon 12/29/2000
Nimewo 2000-0390 UILC 274.08-00 Sijè Disallowance of Certain Entertainment, etc., Expense (Allowable v Dat Piblikasyon 12/29/2000
Nimewo 2000-0389 UILC 274.08-00 Sijè Disallowance of Certain Entertainment, etc., Expense (Allowable v Dat Piblikasyon 12/29/2000
Nimewo 2000-0388 UILC 274.08-00 Sijè Disallowance of Certain Entertainment, etc., Expense (Allowable v Dat Piblikasyon 12/29/2000
Nimewo 2000-0387 UILC 274.08-00 Sijè Disallowance of Certain Entertainment, etc., Expense (Allowable v Dat Piblikasyon 12/29/2000
Nimewo 2000-0386 UILC 274.08-00 Sijè Disallowance of Certain Entertainment, etc., Expense (Allowable v Dat Piblikasyon 12/29/2000
Nimewo 2000-0385 UILC 274.08-00 Sijè Disallowance of Certain Entertainment, etc., Expense (Allowable v Dat Piblikasyon 12/29/2000