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
2000-0218 1362.00-00 Election by Small Business Corporation 09/30/2000
2000-0130 170.03-00 Charitable, Etc. Contributions and Gifts; Transfer Subject to Con 09/30/2000
2000-0170 0117.02-02 Qualified Scholarships; Scholarship or Fellowship Grant; Amounts 09/30/2000
2000-0202 213.05-00 Medical, Dental, etc., Expenses; Medical Care 09/30/2000
2000-0154 1362.00-00 Election by Small Business Corporation 09/30/2000
2000-0186 1362.00-00 Election by Small Business Corporation 09/30/2000
2000-0160 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 09/30/2000
2000-0192 213.05-00 Medical, Dental, etc., Expenses; Medical Care 09/30/2000
2000-0232 1362.00-00 Election by Small Business Corporation 09/30/2000
2000-0226 72.17-01 Annuities: Endowment and Life Insurance (Included v. Not Included 09/30/2000
2000-0181 1362.01-02 Election by Small Business Corporation; Eligible v. Ineligible; E 09/30/2000
2000-0165 9114.03-03 Tax Conventions (See Also 894.01-00 through 894.12-00); U.S. Inco 09/30/2000
2000-0173 1362.00-00 Election by Small Business Corporation 09/30/2000
2000-0138 216.00-00 Deduction Of Taxes, Interest, And Business Depreciation By Cooper 09/30/2000
2000-0178 1362.00-00 Election by Small Business Corporation 09/30/2000
2000-0141 513.00-00 Unrelated v. Not Unrelated Trade or Business 09/30/2000
2000-0221 3101.00-00 Rate and Measure of Employee Tax 09/30/2000
2000-0213 1362.00-00 Election by Small Business Corporation 09/30/2000
2000-0157 1362.00-00 Election by Small Business Corporation 09/30/2000
2000-0245 401.29-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan; Cash or 09/30/2000
2000-0133 213.05-00 Medical, Dental, etc., Expenses; Medical Care 09/30/2000
2000-0205 104.01-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 09/30/2000
2000-0246 21.06-00 (Former Section 44A Redesignated as Section 21) Expenses for Hous 09/30/2000
2000-0198 213.05-00 Medical, Dental, etc., Expenses; Medical Care 09/30/2000
2000-0230 1362.00-00 Election by Small Business Corporation 09/30/2000
2000-0142 513.00-00 Unrelated v. Not Unrelated Trade or Business 09/30/2000
2000-0182 3121.01-01 Definitions; Wages; Back Pay 09/30/2000
2000-0158 7701.00-00 Definitions 09/30/2000
2000-0150 1362.00-00 Election by Small Business Corporation 09/30/2000
2000-0190 213.05-00 Medical, Dental, etc., Expenses; Medical Care 09/30/2000
2000-0238 7701.00-00 Definitions 09/30/2000
2000-0134 82.00-00 Reimbursement for Expenses of Moving 09/30/2000
2000-0174 1362.00-00 Election by Small Business Corporation; Eligible v. Ineligible; E 09/30/2000
2000-0145 170.12-07 Charitable, Etc. Contributions and Gifts; Disallowance of Deducti 09/30/2000
2000-0185 1362.00-00 Election by Small Business Corporation 09/30/2000
2000-0177 1362.01-02 Election by Small Business Corporation; Eligible v. Ineligible; E 09/30/2000
2000-0038 1402.02-00 Definitions; Self-Employment Income 06/30/2000
2000-0078 151.03-00 Allowance of Deductions for Personal Exemption; Dependents 06/30/2000
2000-0111 213.05-00 Medical, Dental, etc., Expenses; Medical Care 06/30/2000
2000-0063 1402.00-00 Definitions 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
2000-0092 45.03-00 Electricity Produced from Certain Renewable Sources; Definitions 06/30/2000
2000-0052 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Ta 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
2000-0119 213.05-00 Medical, Dental, etc., Expenses; Medical Care 06/30/2000
2000-0071 108.01-02 Income From Discharge of Indebtedness; Exclusion From Gross Incom 06/30/2000
2000-0079 213.05-10 Medical, Dental, etc., Expenses; Medical Care; Long Term Care 06/30/2000
2000-0020 162.08-11 Trade or Business (Deductible v. Not Deductible); Travel (See Als 06/30/2000
2000-0046 1372.03-00 Treatment Of Fringe Benefits; R 1982 Termination of Election 06/30/2000
2000-0126 4251.00-00 Communications Tax (Taxable v. Not Taxable) 06/30/2000
2000-0094 3121.00-00 Definitions 06/30/2000
2000-0015 631.00-00 Gain or Loss in the Case of Timber, Coal, or Domestic Iron Ore 06/30/2000
2000-0055 453.00-00 Installment Method (Available v. Not Available) 06/30/2000
2000-0103 213.05-00 Medical, Dental, etc., Expenses; Medical Care 06/30/2000
2000-0060 1362.00-00 Election by Small Business Corporation 06/30/2000
2000-0012 61.09-13 Gross Income v. Not Gross Income; Compensation for Services; Reti 06/30/2000
2000-0100 213.05-00 Medical, Dental, etc., Expenses; Medical Care 06/30/2000
2000-0086 162.03-01 Trade or Business (Deductible v. Not Deductible); Proof of Expend 06/30/2000
2000-0095 1362.00-00 Election by Small Business Corporation 06/30/2000
2000-0047 6103.01-00 Confidentiality and Disclosure of Returns and Return Information; 06/30/2000
2000-0039 1402.02-00 Definitions; Self-Employment Income 06/30/2000
2000-0087 168.00-00 Modified Accelerated Cost Recovery System 06/30/2000
2000-0116 213.05-00 Medical, Dental, etc., Expenses; Medical Care 06/30/2000
2000-0028 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Mari 06/30/2000
2000-0036 162.08-00 Trade or Business (Deductible v. Not Deductible); Travel (See Als 06/30/2000
2000-0076 468A.00-00 Special Rules for Decommissioning Cost 06/30/2000
2000-0084 0469.00-00 Passive Activity Losses and Credits Limited 06/30/2000
2000-0124 213.05-00 Medical, Dental, etc., Expenses; Medical Care 06/30/2000
2000-0044 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
2000-0068 104.00-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 06/30/2000
2000-0108 213.05-00 Medical, Dental, etc., Expenses; Medical Care 06/30/2000
2000-0081 213.05-00 Medical, Dental, etc., Expenses; Medical Care 06/30/2000
2000-0065 1362.00-00 Election by Small Business Corporation 06/30/2000
2000-0089 213.05-00 Medical, Dental, etc., Expenses; Medical Care 06/30/2000
2000-0025 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 06/30/2000
2000-0113 213.05-00 Medical, Dental, etc., Expenses; Medical Care 06/30/2000
2000-0073 213.06-00 Medical, Dental, etc., Expenses; Limitation For Medicines And Dru 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
2000-0121 213.05-00 Medical, Dental, etc., Expenses; Medical Care 06/30/2000
2000-0097 213.05-00 Medical, Dental, etc., Expenses; Medical Care 06/30/2000
2000-0019 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 06/30/2000
2000-0107 213.05-00 Medical, Dental, etc., Expenses; Medical Care 06/30/2000
2000-0011 3406.00-00 Backup Withholding 06/30/2000
2000-0099 213.05-00 Medical, Dental, etc., Expenses; Medical Care 06/30/2000
2000-0043 3402.05-00 Income Tax Collected at Source; Withholding Exemptions and Exempt 06/30/2000
2000-0067 118.00-00 Contributions to the Capital of a Corporation 06/30/2000
2000-0059 468A.00-00 Special Rules for Decommissioning Cost 06/30/2000
2000-0035 179.00-00 Election to Expense Certain Depreciable Business Assets 06/30/2000
2000-0123 213.05-00 Medical, Dental, etc., Expenses; Medical Care 06/30/2000
2000-0083 61.09-07 Gross Income v. Not Gross Income; Compensation for Services; Paid 2000-0083 Definitions; Employment; Nonresident Aliens 2000-0083 Definitions; Wages Subject to Withholding 06/30/2000
2000-0027 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Ta 06/30/2000
2000-0091 6654.03-02 Failure By Individual to Pay Estimated Income Tax; Required Insta 06/30/2000
2000-0115 213.05-00 Medical, Dental, etc., Expenses; Medical Care 06/30/2000
2000-0051 1362.00-00 Election by Small Business Corporation 06/30/2000
2000-0075 151.03-00 Allowance of Deductions for Personal Exemption; Dependents 06/30/2000
2000-0088 42.09-00 Low-Income Housing Credit; Definitions and Special Rules 06/30/2000
2000-0048 1362.00-00 Election by Small Business Corporation 06/30/2000
2000-0109 213.05-00 Medical, Dental, etc., Expenses; Medical Care 06/30/2000
2000-0021 3121.02-07 Definitions; Employment; Mandatory Coverage of State, etc., Emplo 06/30/2000