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. Enter a term in the Find box. Click the Search button. Showing 2101 - 2200 of 3078Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 2002-0247 179.00-00 Election to Expense Certain Depreciable Business Assets 12/23/2002 2002-0246 9999.98-00 Not Able to Identify Under Present List 12/23/2002 2002-0245 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 12/23/2002 2002-0244 4481.00-00 Use of Certain Vehicles Tax (Taxable v. Not Taxable) 12/23/2002 2002-0243 4481.00-00 Use of Certain Vehicles Tax (Taxable v. Not Taxable) 12/23/2002 2002-0242 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 12/23/2002 2002-0241 61.00-00 Index Number: 453.10-01 Gross Income v. Not Gross Income 2002-0241 Installment Sale 12/23/2002 2002-0240 3121.02-11 Nonresident Aliens 12/23/2002 2002-0239 1362.00-00 Election by Small Business Corporation 12/23/2002 2002-0238 1362.00-00 Election by Small Business Corporation 12/23/2002 2002-0237 1362.00-00 Election by Small Business Corporation 12/23/2002 2002-0236 1362.00-00 Election by Small Business Corporation 12/23/2002 2002-0235 1362.00-00 Election by Small Business Corporation 12/23/2002 2002-0234 104.03-00 Damages 12/23/2002 2002-0233 9999.98-00 Not Able to Identify Under Present List 12/23/2002 2002-0232 9999.98-00 Not Able to Identify Under Present List 12/23/2002 2002-0231 9999.98-00 Not Able to Identify Under Present List 12/23/2002 2002-0230 9999.98-00 Not Able to Identify Under Present List 12/23/2002 2002-0229 9999.98-00 Not Able to Identify Under Present List 12/23/2002 2002-0228 9999.98-00 Not Able to Identify Under Present List 12/23/2002 2002-0227 3231.01-00 Employers v. Not Employers 12/23/2002 2002-0226 4051.02-00 Non-Highway Vehicles 12/23/2002 2002-0225 4051.02-00 Non-Highway Vehicles 12/23/2002 2002-0224 9999.98-00 Not Able to Identify Under Present List 12/23/2002 2002-0223 9999.98-00 Not Able to Identify Under Present List 12/23/2002 2002-0222 457.05-09 Index Number: 457.12-01 Deferrals as Property of Employer 2002-0222 Trusts 12/23/2002 2002-0221 6402.00-00 Authority to Make Credits or Refunds 12/23/2002 2002-0220 3231.01-00 Employers v. Not Employers 12/23/2002 2002-0219 3231.01-00 Employers v. Not Employers 12/23/2002 2002-0218 3231.01-00 Employers v. Not Employers 12/23/2002 2002-0217 1031.00-00 Exchange of Property Held for Productive Use or Investment 12/23/2002 2002-0216 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 12/23/2002 2002-0215 3121.01-22 Stock-based Remuneration and Stock Options 12/23/2002 2002-0214 9999.98-00 Not Able to Identify Under Present List 12/23/2002 2002-0213 3231.01-00 Employers v. Not Employers 12/23/2002 2002-0212 3231.01-00 Employers v. Not Employers 12/23/2002 2002-0211 104.03-00 Damages 12/23/2002 2002-0210 3231.01-00 Employers v. Not Employers 12/23/2002 2002-0209 3231.01-00 Employers v. Not Employers 12/23/2002 2002-0208 61.00-00 Gross Income v. Not Gross Income 12/23/2002 2002-0207 61.09-18 Index Number: 104.03-00 Discharge of Indebtedness 2002-0207 Damages 12/23/2002 2002-0206 3121.01-00 Wages 12/23/2002 2002-0205 1211.00-00 Limitation on Capital Losses 12/23/2002 2002-0204 86.01-03 Modified Adjusted Gross Income 12/19/2002 2002-0203 3121.04-00 Employees 12/23/2002 2002-0202 457.09-04 Transfers Between Plans 10/01/2002 2002-0201 4481.00-00 Use of Certain Vehicles Tax (Taxable v. Not Taxable) 09/30/2002 2002-0200 1361.00-00 Definitions 09/30/2002 2002-0199 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 09/30/2002 2002-0198 9999.98-00 Not Able to Identify Under Present List 09/30/2002 2002-0197 1362.01-00 Eligible v. Ineligible 09/30/2002 2002-0196 1362.00-00 Election by Small Business Corporation 09/30/2002 2002-0195 6103.01-00 General Rule 09/30/2002 2002-0194 148.08-00 Index Number: 148.08-03 Index Number: 148.08-11 Required Rebate to the U.S. 2002-0194 Due Dates 2002-0194 Penalties in Lieu of Loss of Tax Exemption 09/30/2002 2002-0193 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 09/30/2002 2002-0192 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 09/30/2002 2002-0191 1362.00-00 Election by Small Business Corporation 09/30/2002 2002-0190 9114.03-13 Germany 09/30/2002 2002-0189 4081.00-00 Gasoline and Diesel Fuels 09/30/2002 2002-0188 1402.00-00 Definitions 09/30/2002 2002-0187 3121.04-01 Common Law Tests 09/30/2002 2002-0186 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 09/30/2002 2002-0185 454.01-02 Cash Basis Taxpayers 09/30/2002 2002-0184 1362.00-00 Election by Small Business Corporation 09/30/2002 2002-0183 1362.00-00 Election by Small Business Corporation 09/30/2002 2002-0182 1362.00-00 Election by Small Business Corporation 09/30/2002 2002-0180 1362.00-00 Election by Small Business Corporation 09/30/2002 2002-0179 1362.01-03 Late Elections 09/30/2002 2002-0178 1362.00-00 Election by Small Business Corporation 09/26/2002 2002-0177 179.00-00 Election to Expense Certain Depreciable Business Assets 09/26/2002 2002-0176 280F.05-10 Passenger Automobiles 09/30/2002 2002-0175 501.03-04 Unincorporated Associations 09/30/2002 2002-0174 3231.01-00 Employers v. Not Employers 09/26/2002 2002-0173 3231.01-00 Employers v. Not Employers 09/26/2002 2002-0172 3121.04-01 Common Law Tests 09/30/2002 2002-0171 1362.00-00 Election by Small Business Corporation 09/26/2002 2002-0170 1362.01-02 Election After Termination 09/26/2002 2002-0169 213.05-03 Institutional Care 09/26/2002 2002-0168 911.11-03 Reelection 09/30/2002 2002-0167 501.03-05 Corporations 09/30/2002 2002-0166 1362.01-03 Late Elections 09/30/2002 2002-0165 1362.00-00 Election by Small Business Corporation 09/30/2002 2002-0164 1362.00-00 Election by Small Business Corporation 09/26/2002 2002-0163 1362.01-02 Election After Termination 09/26/2002 2002-0162 3231.01-00 Employers v. Not Employers 09/26/2002 2002-0161 1362.00-00 Election by Small Business Corporation 09/26/2002 2002-0160 3405.00-00 Special Rules for Pensions, Annuities, and Certain Other Deferred Income 10/01/2002 2002-0159 9114.03-07 China 09/26/2002 2002-0158 911.11-01 Timely filed returns 09/26/2002 2002-0157 1362.00-00 Election by Small Business Corporation 09/26/2002 2002-0156 1362.00-00 Election by Small Business Corporation 09/26/2002 2002-0155 1362.00-00 Election by Small Business Corporation 09/26/2002 2002-0154 1362.00-00 Election by Small Business Corporation 09/26/2002 2002-0153 1362.00-00 Election by Small Business Corporation 09/26/2002 2002-0152 3231.01-00 Employers v. Not Employers 09/26/2002 2002-0151 3231.01-00 Employers v. Not Employers 09/26/2002 2002-0150 3231.01-00 Employers v. Not Employers 09/26/2002 2002-0149 457.07-00 Distribution Requirements 09/26/2002 2002-0148 3121.01-22 Stock-based Remuneration and Stock Options 09/26/2002 2002-0147 4041.00-00 Special Fuels Tax (Taxable v. Not Taxable) 09/30/2002 Pagination First page « First Previous page Previous … Page 18 Page 19 Page 20 Page 21 Current page 22 Page 23 Page 24 Page 25 Page 26 … Next page Next Last page Last »
