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
2004-0191 179.00-00 Election to Expense Certain Depreciable Business Assets 12/22/2004
2000-0035 179.00-00 Election to Expense Certain Depreciable Business Assets 06/30/2000
2002-0177 179.00-00 Election to Expense Certain Depreciable Business Assets 09/26/2002
2002-0072 179.00-00 Election to Expense Certain Depreciable Business Assets 06/24/2002
2002-0075 179.00-00 Election to Expense Certain Depreciable Business Assets 07/02/2002
2003-0108 179.00-00 Election to Expense Certain Depreciable Business Assets 06/26/2003
2003-0229 179.00-00 Election to Expense Certain Depreciable Business Assets 12/12/2003
2004-0134 179.00-00 Election to Expense Certain Depreciable Business Assets 09/01/2004
2003-0231 179.00-00 Election to Expense Certain Depreciable Business Assets 12/12/2003
2004-0064 179.00-00 Election to Expense Certain Depreciable Business Assets 03/25/2004
2001-0062 179.00-00 Election to Expense Certain Depreciable Business Assets 03/30/2001
2001-0193 179.00-00 Election to Expense Certain Depreciable Business Assets 09/21/2001
2004-0235 179.00-00 Election to Expense Certain Depreciable Business Assets 12/22/2004
2002-0247 179.00-00 Election to Expense Certain Depreciable Business Assets 12/23/2002
2002-0056 179.00-00 Election to Expense Certain Depreciable Business Assets 06/21/2002
2004-0188 179.00-00 Election to Expense Certain Depreciable Business Assets 12/23/2004
2003-0066 179.00-00 Election to Expense Certain Depreciable Business Assets 03/28/2003
2003-0106 179.00-00 Election to Expense Certain Depreciable Business Assets 06/26/2003
2001-0026 179.00-00 Election to Expense Certain Depreciable Business Assets 03/30/2001
2004-0180 179.00-00 Election to Expense Certain Depreciable Business Assets 12/22/2004
2001-0197 179.00-00 Election to Expense Certain Depreciable Business Assets 09/21/2001
2005-0222 45.00-00 Electricity Produced from Certain Renewable Sources 12/28/2005
2010-0037 45.00-00 Electricity Produced from Certain Renewable Sources 03/09/2010
2000-0092 45.03-00 Electricity Produced from Certain Renewable Sources; Definitions 06/30/2000
2010-0025 45.00-00; 48.00-00 Electricity Produced from Certain Renewable Sources; Reforestation Credit 03/08/2010
2022-0006 410.02-00 Eligibility 06/24/2022
2004-0208 457.08-01 Eligible Employer 12/22/2004
2004-0192 457.08-01 Eligible Employer 12/22/2004
2010-0253 44.61-00; 44.62-00 Eligible Small Business; Eligible Access Expenditures 12/30/2010
2002-0197 1362.01-00 Eligible v. Ineligible 09/30/2002
2004-0035 162.07-04 Employee Benefits 03/16/2004
2019-0006 401.06-02 Employee Dies Before Entire Interest Distributed 03/29/2019
2017-0002 3121.02-09 Employee of Charitable, etc., Organizations 04/04/2017
2017-0001 3121.02-09 Employee of Charitable, etc., Organizations 04/04/2017
2017-0019 3121.02-09 Employee of Charitable, etc., Organizations 09/29/2017
2023-0004 3134.00-00 Employee Retention Credit for Employers due to COVID-19 03/31/2023
2023-0005 3134.00-00 Employee Retention Credit for Employers due to COVID-19 06/30/2023
2022-0001 3134.00-00 Employee Retention Credit for Employers due to COVID-19 03/25/2022
2010-0089 3121.04-00 Employees 06/25/2010
2012-0069 3121.04-00 Employees 12/28/2012
2002-0203 3121.04-00 Employees 12/23/2002
2002-0285 3121.04-00 Employees 12/18/2002
2001-0001 3121.04-00 Employees 03/30/2001
2023-0008 162.13-00 Employees 11/17/2023
2001-0240 3121.04-01 Employement Status of School Administrators and Teachers 09/24/2001
2004-0174 3401.04-01 Employer v. Not an Employer 12/21/2004
2012-0016 3121.05-00; 6413.02-00 Employer v. Not an Employer; Overpayments of Tax 03/21/2012
2010-0001 3401.04-00 Employer-Employee Relationship 03/10/2010
2010-0090 3401.04-00 Employer-Employee Relationship 06/25/2010
2003-0090 3231.01-00 Employers v. Not Employers 06/16/2003
2004-0156 3231.01-00 Employers v. Not Employers 09/13/2004
2002-0256 3231.01-00 Employers v. Not Employers 12/19/2002
2003-0002 3231.01-00 Employers v. Not Employers 02/06/2003
2003-0179 3231.01-00 Employers v. Not Employers 09/03/2003
2003-0164 3231.01-00 Employers v. Not Employers 09/02/2003
2002-0152 3231.01-00 Employers v. Not Employers 09/26/2002
2003-0075 3231.01-00 Employers v. Not Employers 03/28/2003
2004-0141 3231.01-00 Employers v. Not Employers 09/01/2004
2003-0193 3231.01-00 Employers v. Not Employers 09/03/2003
2003-0083 3231.01-00 Employers v. Not Employers 06/16/2003
2003-0220 3231.01-00 Employers v. Not Employers 09/29/2003
2002-0209 3231.01-00 Employers v. Not Employers 12/23/2002
2003-0003 3231.01-00 Employers v. Not Employers 02/06/2003
2003-0180 3231.01-00 Employers v. Not Employers 09/03/2003
2002-0264 3231.01-00 Employers v. Not Employers 12/17/2002
2002-0127 3231.01-00 Employers v. Not Employers 09/24/2002
2003-0147 3231.01-00 Employers v. Not Employers 09/02/2003
2002-0135 3231.01-00 Employers v. Not Employers 09/25/2002
2003-0156 3231.01-00 Employers v. Not Employers 09/02/2003
2004-0133 3231.01-00 Employers v. Not Employers 09/01/2004
2003-0161 3231.01-00 Employers v. Not Employers 09/02/2003
2002-0278 3231.01-00 Employers v. Not Employers 12/18/2002
2003-0113 3231.01-00 Employers v. Not Employers 06/26/2003
2003-0064 3231.01-00 Employers v. Not Employers 03/28/2003
2004-0130 3231.01-00 Employers v. Not Employers 09/01/2004
2003-0024 3231.01-00 Employers v. Not Employers 02/07/2003
2003-0187 3231.01-00 Employers v. Not Employers 09/03/2003
2004-0165 3231.01-00 Employers v. Not Employers 09/13/2004
2002-0265 3231.01-00 Employers v. Not Employers 12/17/2002
2002-0136 3231.01-00 Employers v. Not Employers 09/25/2002
2002-0082 3231.01-00 Employers v. Not Employers 07/02/2002
2003-0011 3231.01-00 Employers v. Not Employers 02/06/2003
2003-0140 3231.01-00 Employers v. Not Employers 06/27/2003
2002-0128 3231.01-00 Employers v. Not Employers 09/24/2002
2003-0129 3231.01-00 Employers v. Not Employers 06/27/2003
2003-0177 3231.01-00 Employers v. Not Employers 09/03/2003
2003-0088 3231.01-00 Employers v. Not Employers 06/16/2003
2002-0253 3231.01-00 Employers v. Not Employers 12/17/2002
2002-0125 3231.01-00 Employers v. Not Employers 09/24/2002
2003-0145 3231.01-00 Employers v. Not Employers 06/27/2003
2003-0185 3231.01-00 Employers v. Not Employers 09/03/2003
2002-0173 3231.01-00 Employers v. Not Employers 09/26/2002
2003-0056 3231.01-00 Employers v. Not Employers 03/28/2003
2003-0233 3231.01-00 Employers v. Not Employers 12/12/2003
2002-0262 3231.01-00 Employers v. Not Employers 12/17/2002
2003-0142 3231.01-00 Employers v. Not Employers 06/27/2003
2003-0190 3231.01-00 Employers v. Not Employers 09/03/2003
2002-0219 3231.01-00 Employers v. Not Employers 12/23/2002
2002-0259 3231.01-00 Employers v. Not Employers 12/17/2002
2002-0095 3231.01-00 Employers v. Not Employers 06/25/2002