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.
도움말 찾기
숫자 UILC 주제 출시일
2003-0176 3231.01-00 Employers v. Not Employers 09/03/2003
2003-0177 3231.01-00 Employers v. Not Employers 09/03/2003
2003-0178 9114.03-07 China 09/03/2003
2003-0179 3231.01-00 Employers v. Not Employers 09/03/2003
2003-0180 3231.01-00 Employers v. Not Employers 09/03/2003
2003-0181 475.00-00 Mark to Market Accounting Method for Dealers in Securities 09/03/2003
2003-0182 475.00-00 Mark to Market Accounting Method for Dealers in Securities 09/03/2003
2003-0183 61.00-00 Gross Income v. Not Gross Income 09/03/2003
2003-0184 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 09/03/2003
2003-0185 3231.01-00 Employers v. Not Employers 09/03/2003
2003-0186 3231.01-00 Employers v. Not Employers 09/03/2003
2003-0187 3231.01-00 Employers v. Not Employers 09/03/2003
2003-0188 9999.98-00 Not Able to Identify Under Present List 09/03/2003
2003-0189 3231.01-00 Employers v. Not Employers 09/03/2003
2003-0190 3231.01-00 Employers v. Not Employers 09/03/2003
2003-0191 3231.01-00 Employers v. Not Employers 09/03/2003
2003-0192 3231.01-00 Employers v. Not Employers 09/03/2003
2003-0193 3231.01-00 Employers v. Not Employers 09/03/2003
2003-0194 152.08-02 Release of Exemption 09/03/2003
2003-0195 4371.00-00 Foreign Insurers Policies Tax (Taxable v. Not Taxable) 09/16/2003
2003-0196 901.01-00 Allowance of Credit 09/16/2003
2003-0197 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 09/16/2003
2003-0198 170.00-00 Charitable, Etc. Contributions and Gifts 09/16/2003
2003-0199 9100.00-00 Extension of Time for Making Certain Elections 09/29/2003
2003-0200 3121.02-00 Employment 09/15/2003
2003-0201 861.00-00 Income From Sources Within the U.S. 09/29/2003
2003-0202 213.05-00 Medical Care 09/29/2003
2003-0203 475.00-00 Mark to Market Accounting Method for Dealers in Securities 09/29/2003
2003-0204 62.02-00; 162.01-08 Trade and Business Deductions of Employees; Reasonable Expectation of Profit v. No Reasonable Expectation 09/29/2003
2003-0205 3231.01-00 Employers v. Not Employers 09/29/2003
2003-0206 213.05-05 Special Education 09/29/2003
2003-0207 3231.01-00 Employers v. Not Employers 09/29/2003
2003-0208 1362.00-00 Election by Small Business Corporation 09/29/2003
2003-0209 1362.00-00 Election by Small Business Corporation 09/29/2003
2003-0210 1362.00-00 Election by Small Business Corporation 09/29/2003
2003-0211 1362.00-00 Election by Small Business Corporation 09/29/2003
2003-0212 1362.00-00 Election by Small Business Corporation 09/29/2003
2003-0213 1362.00-00 Election by Small Business Corporation 09/29/2003
2003-0214 1362.00-00 Election by Small Business Corporation 09/29/2003
2003-0215 24.02-01 Qualifying Child - Age Limit 09/29/2003
2003-0216 1362.02-01 Revocation 09/29/2003
2003-0217 9114.02-20 Students and Trainees 09/30/2003
2003-0218 933.00-00 Income From Sources Within Puerto Rico 09/16/2003
2003-0219 3231.01-00 Employers v. Not Employers 09/29/2003
2003-0220 3231.01-00 Employers v. Not Employers 09/29/2003
2003-0221 3231.01-00 Employers v. Not Employers 09/29/2003
2003-0222 3231.01-00 Employers v. Not Employers 09/29/2003
2003-0223 3231.01-00 Employers v. Not Employers 09/29/2003
2003-0224 3231.01-00 Employers v. Not Employers 09/29/2003
2003-0225 512.01-00 Exception, Additions, and Limitations on Unrelated Income 09/29/2003
2003-0226 9999.98-00 Not Able to Identify Under Present List 09/29/2003
2003-0227 24.02-01 Qualifying Child - Age Limit 12/30/2003
2003-0228 9114.03-02 Australia 12/23/2003
2003-0229 179.00-00 Election to Expense Certain Depreciable Business Assets 12/12/2003
2003-0230 179.00-00 Election to Expense Certain Depreciable Business Assets 12/12/2003
2003-0231 179.00-00 Election to Expense Certain Depreciable Business Assets 12/12/2003
2003-0232 3231.01-00 Employers v. Not Employers 12/12/2003
2003-0233 3231.01-00 Employers v. Not Employers 12/12/2003
2003-0234 894.00-00 Income Affected by Treaty 12/20/2003
2003-0235 1362.01-03 Late Elections 01/05/2004
2003-0236 1362.01-03 Late Elections 12/29/2003
2003-0237 1362.01-03 Late Elections 01/05/2004
2003-0238 1362.02-01 Revocation 12/29/2003
2003-0239 1362.01-03 Late Elections 12/29/2003
2003-0240 1362.00-00 Election by Small Business Corporation 12/15/2003
2003-0241 3121.01-00 Wages 12/15/2003
2003-0242 1362.02-00 Termination of Election 12/30/2003
2003-0243 3231.01-00 Employers v. Not Employers 12/15/2003
2003-0244 132.10-00 Transit Passes / Van Pools 12/15/2003
2003-0245 1362.00-00 Election by Small Business Corporation 12/31/2003
2003-0246 1362.00-00 Election by Small Business Corporation 12/31/2003
2003-0247 7701.00-00 Definitions 12/23/2003
2003-0248 444.00-00 Election of Taxable Year Other Than Required Year 12/15/2003
2003-0249 7701.21.00 Definition of Resident Alien 12/23/2003
2003-0250 1362.02-01 Revocation 12/18/2003
2003-0251 1362.02-01 Revocation 12/20/2003
2003-0252 1362.02-01 Revocation 12/20/2003
2003-0253 1362.00-00 Election by Small Business Corporation 12/20/2003
2003-0254 1362.00-00 Election by Small Business Corporation 12/20/2003
2003-0255 1362.00-00 Election by Small Business Corporation 12/20/2003
2003-0256 1362.00-00 Election by Small Business Corporation 12/20/2003
2003-0257 1362.01-03 Late Elections 12/20/2003
2003-0258 1362.01-03 Late Elections 12/20/2003
2003-0259 1362.00-00 Election by Small Business Corporation 12/20/2003
2003-0260 1362.00-00 Election by Small Business Corporation 12/20/2003
2003-0261 1362.00-00 Election by Small Business Corporation 12/20/2003
2003-0262 1362.00-00 Election by Small Business Corporation 12/22/2003
2003-0263 1362.01-03 Late Elections 12/22/2003
2003-0264 1362.02-00 Termination of Election 12/30/2003
2003-0265 1362.00-00 Election by Small Business Corporation 12/22/2003
2003-0266 1362.00-00 Election by Small Business Corporation 12/22/2003
2003-0267 1362.00-00 Election by Small Business Corporation 12/22/2003
2003-0268 1362.01-03 Late Elections 12/22/2003
2003-0269 1362.02-01 Revocation 12/22/2003
2003-0270 1362.02-01 Revocation 12/22/2003
2003-0271 1362.02-01 Revocation 12/22/2003
2003-0272 1362.01-03 Late Elections 12/22/2003
2003-0273 1362.00-00 Election by Small Business Corporation 12/22/2003
2003-0274 1362.00-00 Election by Small Business Corporation 12/22/2003
2003-0275 1362.01-03 Late Elections 12/22/2003