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.
도움말 찾기
숫자 UILC 주제 출시일
숫자 2002-0155 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 09/26/2002
숫자 2002-0154 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 09/26/2002
숫자 2002-0153 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 09/26/2002
숫자 2002-0152 UILC 3231.01-00 주제 Employers v. Not Employers 출시일 09/26/2002
숫자 2002-0151 UILC 3231.01-00 주제 Employers v. Not Employers 출시일 09/26/2002
숫자 2002-0150 UILC 3231.01-00 주제 Employers v. Not Employers 출시일 09/26/2002
숫자 2002-0149 UILC 457.07-00 주제 Distribution Requirements 출시일 09/26/2002
숫자 2002-0148 UILC 3121.01-22 주제 Stock-based Remuneration and Stock Options 출시일 09/26/2002
숫자 2002-0147 UILC 4041.00-00 주제 Special Fuels Tax (Taxable v. Not Taxable) 출시일 09/30/2002
숫자 2002-0146 UILC 4261.00-00 주제 Transportation of Persons by Air (Taxable v. Nontaxable) 출시일 09/30/2002
숫자 2002-0145 UILC 9114.03-06 Index Number: 904.00-00 주제 Canada 2002-0145 Limitation on Credit 출시일 09/26/2002
숫자 2002-0144 UILC 1402.03-00 주제 Trade or Business (Reference to Section 162) 출시일 09/30/2002
숫자 2002-0143 UILC 4051.00-00 주제 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 출시일 09/26/2002
숫자 2002-0142 UILC 4261.00-00 주제 Transportation of Persons by Air (Taxable v. Nontaxable) 출시일 09/30/2002
숫자 2002-0141 UILC 107.00-00 주제 Rental Value of Parsonage (Excluded v. Not Excluded) 출시일 09/25/2002
숫자 2002-0140 UILC 1402.12-00 주제 Termination Payments to Insurance Agents 출시일 09/25/2002
숫자 2002-0139 UILC 6416.00-00 Index Number: 6421.00-00 주제 Certain Taxes on Sales and Services 2002-0139 Gasoline Used for Certain Nonhighway Purposes, Used by Local Transit Systems or Sold For Certain Exempt Purposes 출시일 09/30/2002
숫자 2002-0138 UILC 501.03-05 주제 Corporations 출시일 09/25/2002
숫자 2002-0137 UILC 1.11-00 주제 Maximum Capital Gains Rate 출시일 09/25/2002
숫자 2002-0136 UILC 3231.01-00 주제 Employers v. Not Employers 출시일 09/25/2002
숫자 2002-0135 UILC 3231.01-00 주제 Employers v. Not Employers 출시일 09/25/2002
숫자 2002-0134 UILC 3231.01-00 주제 Employers v. Not Employers 출시일 09/25/2002
숫자 2002-0133 UILC 6416.00-00 Index Number: 6421.00-00 주제 Certain Taxes on Sales and Services 2002-0133 Gasoline Used for Certain Nonhighway Purposes, Used by Local Transit Systems or Sold For Certain Exempt Purposes 출시일 09/30/2002
숫자 2002-0132 UILC 3402.05-00 주제 Withholding Exemptions and Exemption Certificates 출시일 09/24/2002
숫자 2002-0131 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 09/26/2002
숫자 2002-0130 UILC 6655.04-02 주제 Time For Payment 출시일 09/24/2002
숫자 2002-0129 UILC 911.00-00 주제 Citizens or Residents of the United States Living Abroad 출시일 09/24/2002
숫자 2002-0128 UILC 3231.01-00 주제 Employers v. Not Employers 출시일 09/24/2002
숫자 2002-0127 UILC 3231.01-00 주제 Employers v. Not Employers 출시일 09/24/2002
숫자 2002-0126 UILC 3231.01-00 주제 Employers v. Not Employers 출시일 09/24/2002
숫자 2002-0125 UILC 3231.01-00 주제 Employers v. Not Employers 출시일 09/24/2002
숫자 2002-0124 UILC 4261.00-00 주제 Transportation of Persons by Air (Taxable v. Nontaxable) 출시일 09/26/2002
숫자 2002-0123 UILC 1362.02-01 주제 Revocation 출시일 09/24/2002
숫자 2002-0122 UILC 1362.02-02 Index Number: 1362.04-00 주제 Ceases to be Small Business Corporation 2002-0122 Inadvertent Terminations 출시일 09/30/2002
숫자 2002-0121 UILC 1362.00-00 Index Number: 9100.00-00 주제 Election by Small Business Corporation 2002-0121 Extension of Time for Making Certain Elections 출시일 09/24/2002
숫자 2002-0120 UILC 6045.08-00 주제 Form and Content of Required Report 출시일 09/24/2002
숫자 2002-0119 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 09/24/2002
숫자 2002-0118 UILC 3231.01-00 주제 Employers v. Not Employers 출시일 09/24/2002
숫자 2002-0117 UILC 132.10-00 주제 Transit Passes / Van Pools 출시일 09/24/2002
숫자 2002-0116 UILC 132.10-00 주제 Transit Passes / Van Pools 출시일 09/24/2002
숫자 2002-0115 UILC 3231.01-00 주제 Employers v. Not Employers 출시일 09/24/2002
숫자 2002-0114 UILC 3231.01-00 주제 Employers v. Not Employers 출시일 09/24/2002
숫자 2002-0113 UILC 132.10-00 주제 Transit Passes / Van Pools 출시일 09/24/2002
숫자 2002-0112 UILC 102.06-00 Index Number: 265.00-00 주제 Donative Intent of Donor - Detached Generosity 2002-0112 Expenses and Interest Relating to Tax-Exempt Income (Deductible v. Not Deductible) 출시일 09/24/2002
숫자 2002-0111 UILC 86.02-00 주제 Social Security Benefit 출시일 07/02/2002
숫자 2002-0110 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 06/25/2002
숫자 2002-0109 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 06/25/2002
숫자 2002-0108 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 06/25/2002
숫자 2002-0107 UILC 3231.01-00 주제 Employers v. Not Employers 출시일 07/02/2002
숫자 2002-0106 UILC 3231.01-00 주제 Employers v. Not Employers 출시일 06/25/2002
숫자 2002-0105 UILC 861.00-00 주제 Income From Sources Within the U.S. 출시일 07/02/2002
숫자 2002-0104 UILC 1362.02-01 주제 Revocation 출시일 06/25/2002
숫자 2002-0103 UILC 3121.02-07 주제 Mandatory Coverage of State, etc., Employees 출시일 06/25/2002
숫자 2002-0102 UILC 6041.00-00 주제 Information at Source 출시일 06/25/2002
숫자 2002-0101 UILC 262.00-00 주제 Personal, Living, and Family Expenses 출시일 06/25/2002
숫자 2002-0100 UILC 501.03-11 주제 Hospitals and Health Clinics (See Also 0501.06-03) 출시일 06/25/2002
숫자 2002-0099 UILC 4261.00-00 주제 Transportation of Persons by Air (Taxable v. Nontaxable) 출시일 07/02/2002
숫자 2002-0098 UILC 2039.00-00 주제 Annuities (Included v. Not Included in Gross Estate) 출시일 06/25/2002
숫자 2002-0097 UILC 3405.00-00 주제 Special Rules for Pensions, Annuities, and Certain Other Deferred Income 출시일 06/25/2002
숫자 2002-0096 UILC 3121.02-00 주제 Employment 출시일 07/02/2002
숫자 2002-0095 UILC 3231.01-00 주제 Employers v. Not Employers 출시일 06/25/2002
숫자 2002-0094 UILC 3121.01-22 주제 Stock-based Remuneration and Stock Options 출시일 06/25/2002
숫자 2002-0093 UILC 1362.00-00 주제 Employers v. Not Employers 출시일 06/25/2002
숫자 2002-0092 UILC 3231.01-00 주제 Employers v. Not Employers 출시일 07/02/2002
숫자 2002-0091 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 07/02/2002
숫자 2002-0090 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 06/25/2002
숫자 2002-0089 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 06/25/2002
숫자 2002-0088 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 07/02/2002
숫자 2002-0087 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 06/25/2002
숫자 2002-0086 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 06/25/2002
숫자 2002-0085 UILC 3231.01-00 주제 Employers v. Not Employers 출시일 07/02/2002
숫자 2002-0084 UILC 3231.01-00 주제 Employers v. Not Employers 출시일 07/02/2002
숫자 2002-0083 UILC 3231.01-00 주제 Employers v. Not Employers 출시일 07/02/2002
숫자 2002-0082 UILC 3231.01-00 주제 Employers v. Not Employers 출시일 07/02/2002
숫자 2002-0081 UILC 3231.01-00 주제 Employers v. Not Employers 출시일 06/25/2002
숫자 2002-0080 UILC 3231.01-00 주제 Employers v. Not Employers 출시일 06/25/2002
숫자 2002-0079 UILC 861.00-00 주제 Income From Sources Within the U.S. 출시일 07/02/2002
숫자 2002-0078 UILC 4261.00-00 주제 Transportation of Persons by Air (Taxable v. Nontaxable) 출시일 06/25/2002
숫자 2002-0077 UILC 213.05-00 주제 Medical Care 출시일 06/24/2002
숫자 2002-0076 UILC 501.10-00 주제 Domestic Fraternal Societies, Orders, and Associations 출시일 06/25/2002
숫자 2002-0075 UILC 179.00-00 주제 Election to Expense Certain Depreciable Business Assets 출시일 07/02/2002
숫자 2002-0074 UILC 6041.00-00 주제 Information at Source 출시일 06/24/2002
숫자 2002-0073 UILC 501.07-05 주제 Business with Nonmembers 출시일 06/25/2002
숫자 2002-0072 UILC 179.00-00 주제 Election to Expense Certain Depreciable Business Assets 출시일 06/24/2002
숫자 2002-0071 UILC 198.00-00 주제 Expensing of Environmental Remediation Costs 출시일 06/25/2002
숫자 2002-0070 UILC 1245.01-03 Index Number: 263.03-02 주제 Section 1245 Property 2002-0070 Repair v. Permanent Improvement 출시일 07/02/2002
숫자 2002-0069 UILC 72.02-00 주제 Investment in Contract 출시일 06/24/2002
숫자 2002-0068 UILC 3121.02-05 주제 If Employed in States Where There are Political Subdivisions or Instrumentalities 출시일 06/24/2002
숫자 2002-0067 UILC 9999.98-00 주제 Not Able to Identify Under Present List 출시일 06/24/2002
숫자 2002-0066 UILC 9999.98-00 주제 Not Able to Identify Under Present List 출시일 06/24/2002
숫자 2002-0063 UILC 911.11-01 주제 Timely filed returns 출시일 06/24/2002
숫자 2002-0062 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 06/24/2002
숫자 2002-0061 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 06/24/2002
숫자 2002-0060 UILC 4261.00-00 주제 Transportation of Persons by Air (Taxable v. Nontaxable) 출시일 07/02/2002
숫자 2002-0059 UILC 162.08-04 Index Number: 162.13-03 주제 Reimbursement 2002-0059 Travel 출시일 06/24/2002
숫자 2002-0058 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 06/24/2002
숫자 2002-0057 UILC 368.05-00 주제 Recapitalization (Type "E") 출시일 06/21/2002
숫자 2002-0056 UILC 179.00-00 주제 Election to Expense Certain Depreciable Business Assets 출시일 06/21/2002
숫자 2002-0055 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 06/21/2002
숫자 2002-0053 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 06/21/2002