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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
2002-0013 1221.02-00 Property Held Primarily For Sale In Ordinary Course of Business 03/19/2002
2002-0012 1362.00-00 Election by Small Business Corporation 03/19/2002
2002-0011 1362.00-00 Election by Small Business Corporation 03/19/2002
2002-0010 1361-00-00 Definitions 03/19/2002
2002-0009 1361.00-00 Definitions 03/19/2002
2002-0008 1362.00-00 Election by Small Business Corporation 03/19/2002
2002-0007 1362.00-00 Election by Small Business Corporation 03/19/2002
2002-0006 3401-01-05 Shipping and Air Transportation ISP - Federal Income Tax Withholding on Compensation Paid to Nonresident Alien Crew by a Foreign Transportation Entity 03/29/2002
2002-0005 3121.01-00 Wages 03/29/2002
2002-0004 3402-06-00 Supplemental Payments 03/29/2002
2002-0003 132.10-00 Transit Passes Van Pools 03/19/2002
2002-0002 62-00-00 Index Number: 62.14-00 Index Number: 274.08-00 Adjusted Gross Income Defined 2002-0002 Other 2002-0002 Substantiation 2002-0002 Qualified Nonpersonal Use Vehicle 2002-0002 Qualified Nonpersonal Use Vehicle 2002-0002 Definition of Listed Property 2002-0002 Means of Transportation 2002-0002 Qualified Bus 04/03/2002
2002-0001 61.52-01 Valuation 03/29/2002
2001-0315 6012.00-00 Persons Required to Make Returns of Income (Required v. Not Required) 12/17/2001
2001-0314 1362.00-00 Election by Small Business Corporation 12/11/2001
2001-0313 1362.00-00 Election by Small Business Corporation 12/10/2001
2001-0312 1362.00-00 Election by Small Business Corporation 12/10/2001
2001-0311 1362.00-00 Election by Small Business Corporation 12/17/2001
2001-0310 1362.00-00 Election by Small Business Corporation 12/10/2001
2001-0309 1362.00-00 Election by Small Business Corporation 12/10/2001
2001-0308 1362.00-00 Election by Small Business Corporation 12/10/2001
2001-0307 1362.00-00 Election by Small Business Corporation 12/10/2001
2001-0306 1362.00-00 Election by Small Business Corporation 12/10/2001
2001-0305 1362.00-00 Election by Small Business Corporation 12/10/2001
2001-0304 1362.00-00 Election by Small Business Corporation 12/11/2001