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
2001-0181 1362.00-00 Election by Small Business Corporation 09/21/2001
2001-0182 1362.00-00 Election by Small Business Corporation 09/21/2001
2001-0183 1362.00-00 Election by Small Business Corporation 09/24/2001
2001-0184 1362.00-00 Election by Small Business Corporation 09/24/2001
2001-0185 1362.00-00 Election by Small Business Corporation 09/21/2001
2001-0186 1362.00-00 Election by Small Business Corporation 09/24/2001
2001-0187 3121.01-01 Back Pay 09/21/2001
2001-0188 1362.00-00 Election by Small Business Corporation 09/21/2001
2001-0189 274.08-00 Substantiation 09/25/2001
2001-0190 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 09/21/2001
2001-0191 6041.00-00 Index Number: 6051.00-00 Information at Source 2001-0191 Receipts for Employees 09/21/2001
2001-0192 6039.00-00 Information Required in Connection With Certain Options 09/21/2001
2001-0193 179.00-00 Election to Expense Certain Depreciable Business Assets 09/21/2001
2001-0194 501.03-20 Religious Organizations 09/24/2001
2001-0195 6103.00-00 Confidentiality and Disclosure of Returns and Return Information 09/21/2001
2001-0196 3121.01-00 Wages 09/21/2001
2001-0197 179.00-00 Election to Expense Certain Depreciable Business Assets 09/21/2001
2001-0198 6039E.00-00 Information Concerning Resident Status 09/21/2001
2001-0199 3121.04-11 Salesman, Agents, and Distributors 09/21/2001
2001-0200 179.00-00 Election to Expense Certain Depreciable Business Assets 09/21/2001
2001-0201 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 09/24/2001
2001-0202 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 09/21/2001
2001-0203 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 09/21/2001
2001-0204 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 09/25/2001
2001-0205 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 09/25/2001
2001-0206 3121.04-01 Common Law Tests 09/21/2001
2001-0207 34.00-00 Certain Users of Gasoline and Special Fuels 09/24/2001
2001-0208 457.05-01 Plan 09/25/2001
2001-0209 6421.00-00 Index Number: 6427.00-00 Gasoline Used for Certain Nonhighway Purposes, Used by Local Transit Systems or Sold For Certain Exempt Purposes 2001-0209 Fuels Not Used for Taxable Purposes 09/24/2001
2001-0210 4001.00-00 Passenger Vehicles 09/24/2001
2001-0211 1362.00-00 Election by Small Business Corporation 09/21/2001
2001-0212 1362.00-00 Election by Small Business Corporation 09/21/2001
2001-0213 1362.00-00 Election by Small Business Corporation 09/21/2001
2001-0214 61.00-00 Gross Income v. Not Gross Income 09/21/2001
2001-0215 1362.00-00 Election by Small Business Corporation 09/21/2001
2001-0216 1362.00-00 Election by Small Business Corporation 09/21/2001
2001-0217 1362.00-00 Election by Small Business Corporation 09/21/2001
2001-0218 1091.00-00 Loss From Wash Sales of Stock or Securities 09/24/2001
2001-0219 457.07-00 Distribution Requirements 09/24/2001
2001-0220 1362.00-00 Election by Small Business Corporation 09/24/2001
2001-0221 1362.00-00 Election by Small Business Corporation 09/24/2001
2001-0222 1362.00-00 Election by Small Business Corporation 09/24/2001
2001-0223 1362.00-00 Election by Small Business Corporation 09/24/2001
2001-0224 83.02-04 Revocability of Election 09/24/2001
2001-0225 1362.00-00 Election by Small Business Corporation 09/24/2001
2001-0226 1362.00-00 Election by Small Business Corporation 09/24/2001
2001-0227 3405.00-00 Special Rules for Pensions, Annuities, and Certain Other Deferred Income 09/24/2001
2001-0228 168.00-00 Modified Accelerated Cost Recovery System 09/24/2001
2001-0229 877.00-00 Expatriation to Avoid Tax 09/24/2001
2001-0230 121.01-02 Ownership 09/24/2001
2001-0231 4082.00-00 Definitions(Amended, Pub. L. 103-66, Sec. 13242(a))(Before 1994) 09/24/2001
2001-0232 457.05-05 Maximum Deferrals 09/24/2001
2001-0233 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 09/25/2001
2001-0234 163.06-01 Index Number: 164.01-00 Index Number: 265.00-00 Acquisition Indebtedness 2001-0234 Real Property Taxes 2001-0234 Expenses and Interest Relating to Tax-Exempt Income (Deductible v. Not Deductible) 09/24/2001
2001-0235 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 09/24/2001
2001-0236 63.05-00 Itemized Deductions 09/24/2001
2001-0237 152.06-00 Over 1/2 Support 09/24/2001
2001-0238 3121.01-00 Wages 09/27/2001
2001-0239 1362.02-01 Revocation 09/24/2001
2001-0240 3121.04-01 Employement Status of School Administrators and Teachers 09/24/2001
2001-0241 4081.00-00 Gasoline and Diesel Fuels 09/24/2001
2001-0242 457.07-00 Distribution Requirements 09/24/2001
2001-0243 1362.00-00 Election by Small Business Corporation 09/24/2001
2001-0244 6109.00-00 Identifying Numbers 09/25/2001
2001-0245 6724.00-00 Waiver; Definitions and Special Rules 09/24/2001
2001-0246 528.00-00 Certain Homeowners Associations 09/24/2001
2001-0247 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 09/25/2001
2001-0248 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 09/25/2001
2001-0249 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 09/25/2001
2001-0250 911.11-02 Revocation of Election 09/24/2001
2001-0251 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 12/10/2001
2001-0252 179.00-00 Election to Expense Certain Depreciable Business Assets 12/10/2001
2001-0253 3101.00-00 Rate and Measure of Employee Tax 12/10/2001
2001-0254 871.02 Index Number: 1441.02 Tax on Nonresident Aliens 2001-0254 Income Subject to Withholding v. Not Subject to Withholding 01/11/2002
2001-0255 86.00-00 Social Security and Tier 1 Railroad Retirement Benefits 12/10/2001
2001-0256 1362.00-00 Election by Small Business Corporation 12/17/2001
2001-0257 1362.00-00 Election by Small Business Corporation 12/10/2001
2001-0258 1362.00-00 Election by Small Business Corporation 12/10/2001
2001-0259 1362.00-00 Election by Small Business Corporation 12/10/2001
2001-0260 1362.00-00 Election by Small Business Corporation 12/10/2001
2001-0261 3121.02-07 Mandatory Coverage of State, etc., Employees 12/17/2001
2001-0262 61.11-03 Government Payments 12/10/2001
2001-0263 6109.04-00 Requirement to Obtain 12/11/2001
2001-0264 6051.00-00 Receipts for Employees 12/17/2001
2001-0265 6427.00-00 Fuels Not Used for Taxable Purposes 12/10/2001
2001-0266 67.00-00 213.05-01 2-Percent Floor on Miscellaneous Itemized Deductions 2001-0266 Travel 12/10/2001
2001-0267 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 12/11/2001
2001-0268 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 12/10/2001
2001-0269 2001.00-00 Imposition and Rate of Tax 12/10/2001
2001-0270 3121.10-00 Index Number: 3121.01-06 Index Number: 6051.00-00 Not Employees Under Section 530 of 1978 Revenue Act 2001-0270 Payment for Expenses 2001-0270 Receipts for Employees 12/10/2001
2001-0271 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 12/10/2001
2001-0272 121.01-00 General Requirements 12/10/2001
2001-0273 3121.01-22 Stock-based Remuneration and Stock Options 12/10/2001
2001-0274 3121.01-22 Stock-based Remuneration and Stock Options 12/10/2001
2001-0275 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 12/11/2001
2001-0276 6038.01-00 Who is Required to Furnish Information and Required Information for Foreign Corporations 12/10/2001
2001-0277 170.07-05 Governmental Units 12/10/2001
2001-0278 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 12/10/2001
2001-0279 702.04-00 Investment Clubs 12/10/2001
2001-0280 702.04-00 Investment Clubs 12/10/2001

Official Adobe Website