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
2001-0020 1362.00-00 Election by Small Business Corporation 03/30/2001
2001-0028 861.00-00 Income From Sources Within the U.S. 03/30/2001
2001-0068 6427.04-18 Fuels Not Used for Taxable Purposes 03/30/2001
2001-0039 1362.00-00 Election by Small Business Corporation 03/30/2001
2001-0004 408.00-00 Individual Retirement Accounts 03/30/2001
2001-0044 451.14-00 Constructive Receipt 03/30/2001
2001-0036 213.05-00 Medical Care 03/30/2001
2001-0071 3121.00-00 Definitions 03/30/2001
2001-0031 4081.00-00 Gasoline and Diesel Fuels 03/30/2001
2001-0012 6413.02-00 Overpayments; Credit of Overpayment; Collection After Assessment 03/30/2001
2001-0052 274.08-00 Substantiation 03/30/2001
2001-0051 4081.00-00 Gasoline and Diesel Fuels 03/30/2001
2001-0011 104.04-00 Armed Services, etc. 03/30/2001
2001-0003 3121.04-01 Common Law Tests 03/30/2001
2001-0042 179.00-00 Election to Expense Certain Depreciable Business Assets 03/30/2001
2001-0024 3121.02-07 Mandatory Coverage of State, etc., Employees 03/30/2001
2001-0064 4251.01-00 Imposition and Rate of Tax 03/30/2001
2001-0056 1362.00-00 Election by Small Business Corporation 03/30/2001
2001-0016 213.05-00 Medical Care 03/30/2001
2001-0035 1362.00-00 Election by Small Business Corporation 03/30/2001
2001-0050 132.10-00 Transit Passes / Van Pools 03/30/2001
2001-0010 1362.00-00 Election by Small Business Corporation 03/30/2001
2001-0058 1362.00-00 Election by Small Business Corporation 03/30/2001
2001-0027 861.00-00 Election to Expense Certain Depreciable Business Assets 03/30/2001
2001-0067 701.00-00 Partners,Not Partnerships,Subject to Tax;U.S.Trade or Business 03/30/2001
2001-0043 501.04-05 Voluntary Fire Co.; Legislative & Political Propaganda Activitie 03/30/2001
2001-0002 132.03-00 Working Condition Fringe 03/30/2001
2001-0019 4481.00-00 Use of Certain Vehicles Tax (Taxable v. Not Taxable) 03/30/2001
2001-0059 1362.00-00 Election by Small Business Corporation 03/30/2001
2001-0008 274.10-00 Qualified Nonpersonal Use Vehicle 03/30/2001
2001-0032 3402.06-00 Supplemental Payments 03/30/2001
2001-0072 163.06-01 Acquisition Indebtedness; Real Property Taxes 03/30/2001
2001-0040 1361.02-01 Revocation 03/30/2001
2001-0048 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 03/30/2001
2001-0037 1362.00-00 Election by Small Business Corporation 03/30/2001
2001-0021 1362.00-00 Election by Small Business Corporation 03/30/2001
2001-0045 4051.00-00 Tax on Heavy Trucks & Trailers Sold at Retail (Taxable v. Non-Taxable) 03/30/2001
2001-0029 1362.02-01 Revocation 03/30/2001
2001-0069 3121.04-18 Insurance Salesmen 03/30/2001
2001-0053 1362.00-00 Election by Small Business Corporation 03/30/2001
2001-0005 3121.02-00 Employment 03/30/2001
2001-0013 3121.02-07 Mandatory Coverage of State, etc., Employees 03/30/2001
2000-0347 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0299 30.00-00 Credit for Qualified Electric Vehicles 12/29/2000
2000-0259 3121.01-00 Definitions; Wages 12/29/2000
2000-0387 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0315 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0267 9999.00-00 Miscellaneous Issues 12/29/2000
2000-0307 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0395 1362.00-00 Election by Small Business Corporation 12/29/2000
2000-0355 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0317 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0277 213.00-00 Medical, Dental, etc., Expenses 12/29/2000
2000-0405 213.05-00 Medical, Dental, etc., Expenses; Medical Care 12/29/2000
2000-0389 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0261 132.10-00 Certain Fringe Benefits; Transit Passes / Van Pools 12/29/2000
2000-0293 162.00-00 Trade or Business (Deductible v. Not Deductible) 12/29/2000
2000-0349 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0253 501.03-31 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 12/29/2000
2000-0381 63.03-00 Taxable Income Defined; Additional Standard Deduction For Aged an 12/29/2000
2000-0325 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0357 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0301 1362.00-00 Election by Small Business Corporation 12/29/2000
2000-0365 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0269 1362.00-00 Election by Small Business Corporation 12/29/2000
2000-0309 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0397 151.03-00 Allowance of Deductions for Personal Exemption; Dependents 12/29/2000
2000-0341 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0333 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0346 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0338 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0290 1362.00-00 Election by Small Business Corporation 12/29/2000
2000-0418 1362.00-00 Election by Small Business Corporation 12/29/2000
2000-0330 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0386 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0258 501.03-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 12/29/2000
2000-0298 1362.00-0 Meals or Lodging Furnished for Convenience of Employer (Excluded 12/29/2000
2000-0250 501.03-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 2000-0250 Tax on Excess Expenditures to Influence Legislation 12/29/2000
2000-0378 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0370 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0282 9999.98-00 Miscellaneous Issues; Not Able to Identify Under Present List 12/29/2000
2000-0322 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0410 213.05-00 Medical, Dental, etc., Expenses; Medical Care 12/29/2000
2000-0362 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0402 23.03-01 Credit for Adoption Expenses; Year Credit Allowed - In General; D 12/29/2000
2000-0314 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0274 1362.00-00 Election by Small Business Corporation 12/29/2000
2000-0354 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0285 1362.00-00 Election by Small Business Corporation 12/29/2000
2000-0413 1362.00-00 Election by Small Business Corporation 12/29/2000
2000-0266 25A.00-00 Hope and Lifetime Learning Credits 12/29/2000
2000-0394 6109.04-00 Identifying Numbers; Requirement to Obtain 12/29/2000
2000-0373 1362.00-00 Election by Small Business Corporation 12/29/2000
2000-0306 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0374 1362.00-00 Election by Small Business Corporation 12/29/2000
2000-0366 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0414 1362.00-00 Election by Small Business Corporation 12/29/2000
2000-0326 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0286 1362.00-00 Election by Small Business Corporation 12/29/2000
2000-0406 162.03-01 Trade or Business (Deductible v. Not Deductible); Proof of Expend 12/29/2000

Official Adobe Website