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
2000-0042 274.00-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 06/30/2000
2000-0041 453.00-00 Installment Method (Available v. Not Available) 06/30/2000
2000-0040 6109.05-00 Identifying Numbers; Requirement to Furnish 06/30/2000
2000-0039 1402.02-00 Definitions; Self-Employment Income 06/30/2000
2000-0038 1402.02-00 Definitions; Self-Employment Income 06/30/2000
2000-0037 175.00-00 Soil and Water Conservation Expenditures (Deductible v. Not Deduc 2000-0037 Expenditures by Farmers for Clearing Land 06/30/2000
2000-0036 162.08-00 Trade or Business (Deductible v. Not Deductible); Travel (See Als 06/30/2000
2000-0035 179.00-00 Election to Expense Certain Depreciable Business Assets 06/30/2000
2000-0034 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 06/30/2000
2000-0033 9114.03-06 Tax Conventions (See Also 894.01-00 through 894.12-00); U.S. Inco 06/30/2000
2000-0032 0213.05-00 Medical, Dental, etc., Expenses; Medical Care 06/30/2000
2000-0031 162.03-01 Trade or Business (Deductible v. Not Deductible); Proof of Expend 2000-0031 Charitable, Etc. Contributions and Gifts; Standard Mileage Rate 06/30/2000
2000-0030 1401.00-00 Rate and Applicability of Self-Employment Tax 06/30/2000
2000-0029 108.01-02 Income From Discharge of Indebtedness; Exclusion From Gross Incom 06/30/2000
2000-0028 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Mari 06/30/2000
2000-0027 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Ta 06/30/2000
2000-0026 0852.02-01 Taxation of Regulated Investment Companies and Their Shareholders 06/30/2000
2000-0025 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 06/30/2000
2000-0024 894.11-00 Income Affected by Treaty; Pensions 2000-0024 Tax Conventions (See Also 894.01-00 through 894.12-00); U.S. Inco 06/30/2000
2000-0023 104.04-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 2000-0023 Income Tax Collected at Source; Supplemental Payments 06/30/2000
2000-0022 1362.00-00 Election by Small Business Corporation 06/30/2000
2000-0021 3121.02-07 Definitions; Employment; Mandatory Coverage of State, etc., Emplo 06/30/2000
2000-0020 162.08-11 Trade or Business (Deductible v. Not Deductible); Travel (See Als 06/30/2000
2000-0019 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 06/30/2000
2000-0018 0162.03-01 Trade or Business (Deductible v. Not Deductible); Proof of Expend 06/30/2000

Get Adobe Acrobat Reader