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.
Find Help
Number UILC Subject Release Date
Number 2003-0262 UILC 1362.00-00 Subject Election by Small Business Corporation Release Date 12/22/2003
Number 2003-0261 UILC 1362.00-00 Subject Election by Small Business Corporation Release Date 12/20/2003
Number 2003-0260 UILC 1362.00-00 Subject Election by Small Business Corporation Release Date 12/20/2003
Number 2003-0259 UILC 1362.00-00 Subject Election by Small Business Corporation Release Date 12/20/2003
Number 2003-0258 UILC 1362.01-03 Subject Late Elections Release Date 12/20/2003
Number 2003-0257 UILC 1362.01-03 Subject Late Elections Release Date 12/20/2003
Number 2003-0256 UILC 1362.00-00 Subject Election by Small Business Corporation Release Date 12/20/2003
Number 2003-0255 UILC 1362.00-00 Subject Election by Small Business Corporation Release Date 12/20/2003
Number 2003-0254 UILC 1362.00-00 Subject Election by Small Business Corporation Release Date 12/20/2003
Number 2003-0253 UILC 1362.00-00 Subject Election by Small Business Corporation Release Date 12/20/2003
Number 2003-0252 UILC 1362.02-01 Subject Revocation Release Date 12/20/2003
Number 2003-0251 UILC 1362.02-01 Subject Revocation Release Date 12/20/2003
Number 2003-0250 UILC 1362.02-01 Subject Revocation Release Date 12/18/2003
Number 2003-0249 UILC 7701.21.00 Subject Definition of Resident Alien Release Date 12/23/2003
Number 2003-0248 UILC 444.00-00 Subject Election of Taxable Year Other Than Required Year Release Date 12/15/2003
Number 2003-0247 UILC 7701.00-00 Subject Definitions Release Date 12/23/2003
Number 2003-0246 UILC 1362.00-00 Subject Election by Small Business Corporation Release Date 12/31/2003
Number 2003-0245 UILC 1362.00-00 Subject Election by Small Business Corporation Release Date 12/31/2003
Number 2003-0244 UILC 132.10-00 Subject Transit Passes / Van Pools Release Date 12/15/2003
Number 2003-0243 UILC 3231.01-00 Subject Employers v. Not Employers Release Date 12/15/2003
Number 2003-0242 UILC 1362.02-00 Subject Termination of Election Release Date 12/30/2003
Number 2003-0241 UILC 3121.01-00 Subject Wages Release Date 12/15/2003
Number 2003-0240 UILC 1362.00-00 Subject Election by Small Business Corporation Release Date 12/15/2003
Number 2003-0239 UILC 1362.01-03 Subject Late Elections Release Date 12/29/2003
Number 2003-0238 UILC 1362.02-01 Subject Revocation Release Date 12/29/2003
Number 2003-0237 UILC 1362.01-03 Subject Late Elections Release Date 01/05/2004
Number 2003-0236 UILC 1362.01-03 Subject Late Elections Release Date 12/29/2003
Number 2003-0235 UILC 1362.01-03 Subject Late Elections Release Date 01/05/2004
Number 2003-0234 UILC 894.00-00 Subject Income Affected by Treaty Release Date 12/20/2003
Number 2003-0233 UILC 3231.01-00 Subject Employers v. Not Employers Release Date 12/12/2003
Number 2003-0232 UILC 3231.01-00 Subject Employers v. Not Employers Release Date 12/12/2003
Number 2003-0231 UILC 179.00-00 Subject Election to Expense Certain Depreciable Business Assets Release Date 12/12/2003
Number 2003-0230 UILC 179.00-00 Subject Election to Expense Certain Depreciable Business Assets Release Date 12/12/2003
Number 2003-0229 UILC 179.00-00 Subject Election to Expense Certain Depreciable Business Assets Release Date 12/12/2003
Number 2003-0228 UILC 9114.03-02 Subject Australia Release Date 12/23/2003
Number 2003-0227 UILC 24.02-01 Subject Qualifying Child - Age Limit Release Date 12/30/2003
Number 2003-0226 UILC 9999.98-00 Subject Not Able to Identify Under Present List Release Date 09/29/2003
Number 2003-0225 UILC 512.01-00 Subject Exception, Additions, and Limitations on Unrelated Income Release Date 09/29/2003
Number 2003-0224 UILC 3231.01-00 Subject Employers v. Not Employers Release Date 09/29/2003
Number 2003-0223 UILC 3231.01-00 Subject Employers v. Not Employers Release Date 09/29/2003
Number 2003-0222 UILC 3231.01-00 Subject Employers v. Not Employers Release Date 09/29/2003
Number 2003-0221 UILC 3231.01-00 Subject Employers v. Not Employers Release Date 09/29/2003
Number 2003-0220 UILC 3231.01-00 Subject Employers v. Not Employers Release Date 09/29/2003
Number 2003-0219 UILC 3231.01-00 Subject Employers v. Not Employers Release Date 09/29/2003
Number 2003-0218 UILC 933.00-00 Subject Income From Sources Within Puerto Rico Release Date 09/16/2003
Number 2003-0217 UILC 9114.02-20 Subject Students and Trainees Release Date 09/30/2003
Number 2003-0216 UILC 1362.02-01 Subject Revocation Release Date 09/29/2003
Number 2003-0215 UILC 24.02-01 Subject Qualifying Child - Age Limit Release Date 09/29/2003
Number 2003-0214 UILC 1362.00-00 Subject Election by Small Business Corporation Release Date 09/29/2003
Number 2003-0213 UILC 1362.00-00 Subject Election by Small Business Corporation Release Date 09/29/2003
Number 2003-0212 UILC 1362.00-00 Subject Election by Small Business Corporation Release Date 09/29/2003
Number 2003-0211 UILC 1362.00-00 Subject Election by Small Business Corporation Release Date 09/29/2003
Number 2003-0210 UILC 1362.00-00 Subject Election by Small Business Corporation Release Date 09/29/2003
Number 2003-0209 UILC 1362.00-00 Subject Election by Small Business Corporation Release Date 09/29/2003
Number 2003-0208 UILC 1362.00-00 Subject Election by Small Business Corporation Release Date 09/29/2003
Number 2003-0207 UILC 3231.01-00 Subject Employers v. Not Employers Release Date 09/29/2003
Number 2003-0206 UILC 213.05-05 Subject Special Education Release Date 09/29/2003
Number 2003-0205 UILC 3231.01-00 Subject Employers v. Not Employers Release Date 09/29/2003
Number 2003-0204 UILC 62.02-00; 162.01-08 Subject Trade and Business Deductions of Employees; Reasonable Expectation of Profit v. No Reasonable Expectation Release Date 09/29/2003
Number 2003-0203 UILC 475.00-00 Subject Mark to Market Accounting Method for Dealers in Securities Release Date 09/29/2003
Number 2003-0202 UILC 213.05-00 Subject Medical Care Release Date 09/29/2003
Number 2003-0201 UILC 861.00-00 Subject Income From Sources Within the U.S. Release Date 09/29/2003
Number 2003-0200 UILC 3121.02-00 Subject Employment Release Date 09/15/2003
Number 2003-0199 UILC 9100.00-00 Subject Extension of Time for Making Certain Elections Release Date 09/29/2003
Number 2003-0198 UILC 170.00-00 Subject Charitable, Etc. Contributions and Gifts Release Date 09/16/2003
Number 2003-0197 UILC 457.00-00 Subject Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations Release Date 09/16/2003
Number 2003-0196 UILC 901.01-00 Subject Allowance of Credit Release Date 09/16/2003
Number 2003-0195 UILC 4371.00-00 Subject Foreign Insurers Policies Tax (Taxable v. Not Taxable) Release Date 09/16/2003
Number 2003-0194 UILC 152.08-02 Subject Release of Exemption Release Date 09/03/2003
Number 2003-0193 UILC 3231.01-00 Subject Employers v. Not Employers Release Date 09/03/2003
Number 2003-0192 UILC 3231.01-00 Subject Employers v. Not Employers Release Date 09/03/2003
Number 2003-0191 UILC 3231.01-00 Subject Employers v. Not Employers Release Date 09/03/2003
Number 2003-0190 UILC 3231.01-00 Subject Employers v. Not Employers Release Date 09/03/2003
Number 2003-0189 UILC 3231.01-00 Subject Employers v. Not Employers Release Date 09/03/2003
Number 2003-0188 UILC 9999.98-00 Subject Not Able to Identify Under Present List Release Date 09/03/2003
Number 2003-0187 UILC 3231.01-00 Subject Employers v. Not Employers Release Date 09/03/2003
Number 2003-0186 UILC 3231.01-00 Subject Employers v. Not Employers Release Date 09/03/2003
Number 2003-0185 UILC 3231.01-00 Subject Employers v. Not Employers Release Date 09/03/2003
Number 2003-0184 UILC 457.00-00 Subject Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations Release Date 09/03/2003
Number 2003-0183 UILC 61.00-00 Subject Gross Income v. Not Gross Income Release Date 09/03/2003
Number 2003-0182 UILC 475.00-00 Subject Mark to Market Accounting Method for Dealers in Securities Release Date 09/03/2003
Number 2003-0181 UILC 475.00-00 Subject Mark to Market Accounting Method for Dealers in Securities Release Date 09/03/2003
Number 2003-0180 UILC 3231.01-00 Subject Employers v. Not Employers Release Date 09/03/2003
Number 2003-0179 UILC 3231.01-00 Subject Employers v. Not Employers Release Date 09/03/2003
Number 2003-0178 UILC 9114.03-07 Subject China Release Date 09/03/2003
Number 2003-0177 UILC 3231.01-00 Subject Employers v. Not Employers Release Date 09/03/2003
Number 2003-0176 UILC 3231.01-00 Subject Employers v. Not Employers Release Date 09/03/2003
Number 2003-0175 UILC 1362.00-00 Subject Election by Small Business Corporation Release Date 09/03/2003
Number 2003-0174 UILC 1362.00-00 Subject Election by Small Business Corporation Release Date 09/03/2003
Number 2003-0173 UILC 1362.00-00 Subject Election by Small Business Corporation Release Date 09/03/2003
Number 2003-0172 UILC 1362.00-00 Subject Election by Small Business Corporation Release Date 09/03/2003
Number 2003-0171 UILC 3231.01-00 Subject Employers v. Not Employers Release Date 09/03/2003
Number 2003-0170 UILC 501.19-00 Subject Organization of Past or Present Armed Forces Members Release Date 09/16/2003
Number 2003-0169 UILC 213.06-00 Subject Limitation For Medicines And Drugs Release Date 09/03/2003
Number 2003-0168 UILC 3231.01-00 Subject Employers v. Not Employers Release Date 09/03/2003
Number 2003-0167 UILC 3231.01-00 Subject Employers v. Not Employers Release Date 09/03/2003
Number 2003-0166 UILC 3231.01-00 Subject Employers v. Not Employers Release Date 09/03/2003
Number 2003-0165 UILC 3231.01-00 Subject Employers v. Not Employers Release Date 09/03/2003
Number 2003-0164 UILC 3231.01-00 Subject Employers v. Not Employers Release Date 09/02/2003
Number 2003-0163 UILC 3231.01-00 Subject Employers v. Not Employers Release Date 09/02/2003