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 401 - 500 of 3092
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 2000-0401 | 162.03-01 | Election by Small Business Corporation | 12/29/2000 |
| 2000-0273 | 1362.00-00 | Election by Small Business Corporation | 12/29/2000 |
| 2000-0313 | 274.08-00 | Disallowance of Certain Entertainment, etc., Expense (Allowable v | 12/29/2000 |
| 2000-0353 | 274.08-00 | Disallowance of Certain Entertainment, etc., Expense (Allowable v | 12/29/2000 |
| 2000-0393 | 262.00-00 | Personal, Living, and Family Expenses | 12/29/2000 |
| 2000-0265 | 1362.00-00 | Election by Small Business Corporation | 12/29/2000 |
| 2000-0305 | 1362.00-00 | Election by Small Business Corporation | 12/29/2000 |
| 2000-0417 | 1362.00-00 | Election by Small Business Corporation | 12/29/2000 |
| 2000-0289 | 1362.00-00 | Election by Small Business Corporation | 12/29/2000 |
| 2000-0329 | 274.08-00 | Disallowance of Certain Entertainment, etc., Expense (Allowable v | 12/29/2000 |
| 2000-0369 | 274.08-00 | Disallowance of Certain Entertainment, etc., Expense (Allowable v | 12/29/2000 |
| 2000-0409 | 4081.00-00 | Gasoline and Diesel Fuels | 12/29/2000 |
| 2000-0281 | 9114.03-06 | Tax Conventions (See Also 894.01-00 through 894.12-00); U.S. Inco | 12/29/2000 |
| 2000-0321 | 274.08-00 | Disallowance of Certain Entertainment, etc., Expense (Allowable v | 12/29/2000 |
| 2000-0361 | 274.08-00 | Disallowance of Certain Entertainment, etc., Expense (Allowable v | 12/29/2000 |
| 2000-0372 | 274.08-00 | Disallowance of Certain Entertainment, etc., Expense (Allowable v | 12/29/2000 |
| 2000-0412 | 1362.00-00 | Election by Small Business Corporation | 12/29/2000 |
| 2000-0284 | 1362.00-00 | Election by Small Business Corporation | 12/29/2000 |
| 2000-0324 | 274.08-00 | Disallowance of Certain Entertainment, etc., Expense (Allowable v | 12/29/2000 |
| 2000-0364 | 274.08-00 | Disallowance of Certain Entertainment, etc., Expense (Allowable v | 12/29/2000 |
| 2001-0034 | 4081.00-00 | Gasoline and Diesel Fuels | 03/30/2001 |
| 2001-0074 | 86.01-03 | Modified Adjusted Gross Income;Interest on State and Local Bonds | 03/30/2001 |
| 2001-0026 | 179.00-00 | Election to Expense Certain Depreciable Business Assets | 03/30/2001 |
| 2001-0066 | 213.05-00 | Medical Care | 03/30/2001 |
| 2001-0006 | 3121.01-00 | Wages | 03/30/2001 |
| 2001-0046 | 3401.01-00 | Wages Subject to Withholding | 03/30/2001 |
| 2001-0038 | 501.04-00 | Civic Leagues and Social Welfare Groups | 03/30/2001 |
| 2001-0018 | 213.05-00 | Medical Care | 03/30/2001 |
| 2001-0058 | 1362.00-00 | Election by Small Business Corporation | 03/30/2001 |
| 2001-0010 | 1362.00-00 | Election by Small Business Corporation | 03/30/2001 |
| 2001-0050 | 132.10-00 | Transit Passes / Van Pools | 03/30/2001 |
| 2001-0014 | 162.00-00 | Trade or Business (Deductible v. Not Deductible) | 03/30/2001 |
| 2001-0054 | 1362.00-00 | Election by Small Business Corporation | 03/30/2001 |
| 2001-0030 | 403.04-00 | Annuities Purchased by Section 501(c)(3) Org or Public Schools | 03/30/2001 |
| 2001-0070 | 4261.00-00 | Transportation of Persons by Air (Taxable v. Nontaxable) | 03/30/2001 |
| 2001-0022 | 1362.00-00 | Election by Small Business Corporation | 03/30/2001 |
| 2001-0062 | 179.00-00 | Election to Expense Certain Depreciable Business Assets | 03/30/2001 |
| 2001-0002 | 132.03-00 | Working Condition Fringe | 03/30/2001 |
| 2001-0042 | 179.00-00 | Election to Expense Certain Depreciable Business Assets | 03/30/2001 |
| 2001-0043 | 501.04-05 | Voluntary Fire Co.; Legislative & Political Propaganda Activitie | 03/30/2001 |
| 2001-0036 | 213.05-00 | Medical Care | 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 |
| 2001-0020 | 1362.00-00 | Election by Small Business Corporation | 03/30/2001 |
| 2001-0060 | 1362.00-00 | Election by Small Business Corporation | 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 |
| 2001-0025 | 3121.02-00 | Employment | 03/30/2001 |
| 2001-0065 | 1.11-00 | Maximum Capital Gains Rate | 03/30/2001 |
| 2001-0017 | 1362.00-00 | Election by Small Business Corporation | 03/30/2001 |
| 2001-0057 | 1362.00-00 | Election by Small Business Corporation | 03/30/2001 |
| 2001-0009 | 3101.00-00 3111.00-00 3121.02-05 | Miscellaneous Employment Issues | 03/30/2001 |
| 2001-0049 | 501.38-00 | Legislative and Political Propaganda Activities | 03/30/2001 |
| 2001-0001 | 3121.04-00 | Employees | 03/30/2001 |
| 2001-0041 | 1361.02-01 | Revocation | 03/30/2001 |
| 2001-0004 | 408.00-00 | Individual Retirement Accounts | 03/30/2001 |
| 2001-0044 | 451.14-00 | Constructive Receipt | 03/30/2001 |
| 2001-0033 | 0162.03-01 | Substantiation | 03/30/2001 |
| 2001-0073 | 4221.00-00 | Certain Tax-Free Sales | 03/30/2001 |
| 2001-0023 | 3121.02-00 | Employment | 03/30/2001 |
| 2001-0063 | 9114.03-02 | Australia | 03/30/2001 |
| 2001-0015 | 162.03-01 | Substantiation | 03/30/2001 |
| 2001-0055 | 1362.00-00 | Election by Small Business Corporation | 03/30/2001 |
| 2001-0007 | 274.08-00 | Substantiation | 03/30/2001 |
| 2001-0047 | 6051.00-00; 6011.00-00 | Receipts for Employees; Requirement of Return, Statement, List | 03/30/2001 |
| 2001-0039 | 1362.00-00 | Election by Small Business Corporation | 03/30/2001 |
| 2001-0031 | 4081.00-00 | Gasoline and Diesel Fuels | 03/30/2001 |
| 2001-0071 | 3121.00-00 | Definitions | 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 |
| 2001-0019 | 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 |
| 2001-0011 | 104.04-00 | Armed Services, etc. | 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 |
| 2001-0016 | 213.05-00 | Medical Care | 03/30/2001 |
| 2001-0056 | 1362.00-00 | Election by Small Business Corporation | 03/30/2001 |
| 2001-0035 | 1362.00-00 | Election by Small Business Corporation | 03/30/2001 |
| 2001-0051 | 4081.00-00 | Gasoline and Diesel Fuels | 03/30/2001 |
| 2001-0003 | 3121.04-01 | Common Law Tests | 03/30/2001 |
| 2001-0005 | 3121.02-00 | Employment | 03/30/2001 |
| 2001-0045 | 4051.00-00 | Tax on Heavy Trucks & Trailers Sold at Retail (Taxable v. Non-Taxable) | 03/30/2001 |
| 2001-0008 | 274.10-00 | Qualified Nonpersonal Use Vehicle | 03/30/2001 |
| 2001-0048 | 4261.00-00 | Transportation of Persons by Air (Taxable v. Nontaxable) | 03/30/2001 |
| 2001-0040 | 1361.02-01 | Revocation | 03/30/2001 |
| 2001-0021 | 1362.00-00 | Election by Small Business Corporation | 03/30/2001 |
| 2001-0053 | 1362.00-00 | Election by Small Business Corporation | 03/30/2001 |
| 2001-0037 | 1362.00-00 | Election by Small Business Corporation | 03/30/2001 |
| 2001-0029 | 1362.02-01 | Revocation | 03/30/2001 |
| 2001-0069 | 3121.04-18 | Insurance Salesmen | 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 |
| 2001-0013 | 3121.02-07 | Mandatory Coverage of State, etc., Employees | 03/30/2001 |
| 2001-0061 | 1362.00-00 | Election by Small Business Corporation | 03/31/2001 |
| 2001-0122 | 863.00-00 | Items Not Specified in Sections 861 or 862 | 06/29/2001 |
| 2001-0162 | 1362.02-01 | Election by Small Business Corporation; Termination of Election; Revoc... | 06/29/2001 |
| 2001-0114 | 6011.00-00 | General Requirement of Return, Statement, or List | 06/29/2001 |
| 2001-0154 | 6103.01-00 | Confidentiality and Disclosure of Returns and Return Information; Gene... | 06/29/2001 |
| 2001-0106 | 1362.00-00 | Election by Small Business Corporation | 06/29/2001 |
| 2001-0094 | 3402.12-00 | Income Tax Collected at Source; Voluntary Withholding | 06/29/2001 |
