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Information letters

 

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.

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Number UILC Subject Release Date
2001-0003 3121.04-01 Common Law Tests 03/30/2001
2001-0002 132.03-00 Working Condition Fringe 03/30/2001
2001-0001 3121.04-00 Employees 03/30/2001
2000-0420 6042.00-00 Returns Regarding Payments of Dividends and Corporate Earnings an 12/29/2000
2000-0419 3121.00-00 Definitions 12/29/2000
2000-0418 1362.00-00 Election by Small Business Corporation 12/29/2000
2000-0417 1362.00-00 Election by Small Business Corporation 12/29/2000
2000-0416 1362.00-00 Election by Small Business Corporation 12/29/2000
2000-0415 9999.98-00 Miscellaneous Issues; Not Able to Identify Under Present List 12/29/2000
2000-0414 1362.00-00 Election by Small Business Corporation 12/29/2000
2000-0413 1362.00-00 Election by Small Business Corporation 12/29/2000
2000-0412 1362.00-00 Election by Small Business Corporation 12/29/2000
2000-0411 501.07-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 12/29/2000
2000-0410 213.05-00 Medical, Dental, etc., Expenses; Medical Care 12/29/2000
2000-0409 4081.00-00 Gasoline and Diesel Fuels 12/29/2000
2000-0408 6039.00-00 Information Required in Connection With Certain Options 12/29/2000
2000-0407 72.05-00 Annuities: Endowment and Life Insurance (Included v. Not Included 12/29/2000
2000-0406 162.03-01 Trade or Business (Deductible v. Not Deductible); Proof of Expend 12/29/2000
2000-0405 213.05-00 Medical, Dental, etc., Expenses; Medical Care 12/29/2000
2000-0404 512.01-00 Unrelated Business Taxable Income (Taxable v. Not Taxable); Excep 12/29/2000
2000-0403 1362.00-00 Election by Small Business Corporation 12/29/2000
2000-0402 23.03-01 Credit for Adoption Expenses; Year Credit Allowed - In General; D 12/29/2000
2000-0401 162.03-01 Election by Small Business Corporation 12/29/2000
2000-0400 1362.00-00 Election by Small Business Corporation 12/29/2000
2000-0399 1362.00-00 Election by Small Business Corporation 12/29/2000
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