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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
2004-0232 170.09-01 United States, States, Political Subdivisions, Etc. 12/22/2004
2004-0231 9999.98-00 Not Able to Identify Under Present List 12/22/2004
2004-0230 1031.06-00 Multi-Party Exchanges 12/22/2004
2004-0229 1362.00-00 Election by Small Business Corporation 12/22/2004
2004-0228 1362.01-03 Late Elections 12/22/2004
2004-0227 1362.01-03 Late Elections; Election by Small Business Corporation 12/22/2004
2004-0226 1362.00-00 Election by Small Business Corporation 12/22/2004
2004-0225 1362.02-01 Revocation 12/22/2004
2004-0224 1362.01-03 Late Elections 12/22/2004
2004-0223 1362.01-03 Late Elections 12/22/2004
2004-0222 3231.01-00 Employers v. Not Employers 12/22/2004
2004-0221 9114.03-06 Canada 12/22/2004
2004-0220 1362.01-03 Late Elections 12/22/2004
2004-0219 1362.01-03 Late Elections 12/22/2004
2004-0218 1362.01-03 Late Elections 12/22/2004
2004-0217 1362.00-00 Election by Small Business Corporation 12/22/2004
2004-0216 1362.00-00 Election by Small Business Corporation 12/22/2004
2004-0215 1362.00-00 Election by Small Business Corporation 12/22/2004
2004-0214 1362.01-03 Late Elections 12/22/2004
2004-0213 1362.01-03 Late Elections 12/22/2004
2004-0212 1362.01-03 Late Elections 12/22/2004
2004-0211 1362.01-03 Late Elections 12/22/2004
2004-0210 1362.01-03 Late Elections 12/23/2004
2004-0209 3231.01-00 Employers v. Not Employers 12/22/2004
2004-0208 457.08-01 Eligible Employer 12/22/2004
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