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
2002-0045 1362.00-00 Election by Small Business Corporation 03/20/2002
2002-0086 1362.00-00 Election by Small Business Corporation 06/25/2002
2001-0243 1362.00-00 Election by Small Business Corporation 09/24/2001
2001-0283 1362.00-00 Election by Small Business Corporation 12/10/2001
2004-0205 1362.00-00 Election by Small Business Corporation 12/22/2004
2001-0179 1362.00-00 Election by Small Business Corporation 09/21/2001
2003-0290 1362.00-00 Election by Small Business Corporation 12/23/2003
2001-0211 1362.00-00 Election by Small Business Corporation 09/21/2001
2002-0087 1362.00-00 Election by Small Business Corporation 06/25/2002
2002-0090 1362.00-00 Election by Small Business Corporation 06/25/2002
2002-0033 1362.00-00 Election by Small Business Corporation 03/19/2002
2003-0273 1362.00-00 Election by Small Business Corporation 12/22/2003
2001-0226 1362.00-00 Election by Small Business Corporation 09/24/2001
2001-0307 1362.00-00 Election by Small Business Corporation 12/10/2001
2002-0051 1362.00-00 Election by Small Business Corporation 07/02/2002
2001-0259 1362.00-00 Election by Small Business Corporation 12/10/2001
2001-0284 1362.00-00 Election by Small Business Corporation 12/17/2001
2002-0061 1362.00-00 Election by Small Business Corporation 06/24/2002
2001-0308 1362.00-00 Election by Small Business Corporation 12/10/2001
2002-0052 1362.00-00 Election by Small Business Corporation 06/21/2002
2002-0049 1362.00-00 Election by Small Business Corporation 07/02/2002
2001-0216 1362.00-00 Election by Small Business Corporation 09/21/2001
2001-0257 1362.00-00 Election by Small Business Corporation 12/10/2001
2001-0053 1362.00-00 Election by Small Business Corporation 03/30/2001
2002-0274 1362.00-00 Election by Small Business Corporation 12/18/2002
2001-0020 1362.00-00 Election by Small Business Corporation 03/30/2001
2001-0060 1362.00-00 Election by Small Business Corporation 03/30/2001
2000-0096 1362.00-00 Election by Small Business Corporation 06/30/2000
2003-0020 1362.00-00 Election by Small Business Corporation 02/07/2003
2001-0188 1362.00-00 Election by Small Business Corporation 09/21/2001
2000-0392 1362.00-00 Election by Small Business Corporation 12/29/2000
2000-0304 1362.00-00 Election by Small Business Corporation 12/29/2000
2003-0100 1362.00-00 Election by Small Business Corporation 06/26/2003
2000-0048 1362.00-00 Election by Small Business Corporation 06/30/2000
2003-0149 1362.00-00 Election by Small Business Corporation 09/02/2003
2003-0274 1362.00-00 Election by Small Business Corporation 12/22/2003
2002-0053 1362.00-00 Election by Small Business Corporation 06/21/2002
2001-0220 1362.00-00 Election by Small Business Corporation 09/24/2001
2003-0262 1362.00-00 Election by Small Business Corporation 12/22/2003
2001-0125 1362.00-00 Election by Small Business Corporation 06/29/2001
2000-0417 1362.00-00 Election by Small Business Corporation 12/29/2000
2000-0289 1362.00-00 Election by Small Business Corporation 12/29/2000
2001-0037 1362.00-00 Election by Small Business Corporation 03/30/2001
2003-0174 1362.00-00 Election by Small Business Corporation 09/03/2003
2003-0214 1362.00-00 Election by Small Business Corporation 09/29/2003
2000-0241 1362.00-00 Election by Small Business Corporation 09/30/2000
2005-0036 1362.00-00 Election by Small Business Corporation 03/22/2005
2000-0153 1362.00-00 Election by Small Business Corporation 09/30/2000
2003-0254 1362.00-00 Election by Small Business Corporation 12/20/2003
2003-0126 1362.00-00 Election by Small Business Corporation 06/27/2003
2002-0031 1362.00-00 Election by Small Business Corporation 03/19/2002
2000-0065 1362.00-00 Election by Small Business Corporation 06/30/2000
2002-0154 1362.00-00 Election by Small Business Corporation 09/26/2002
2000-0233 1362.00-00 Election by Small Business Corporation 09/30/2000
2003-0246 1362.00-00 Election by Small Business Corporation 12/31/2003
2002-0235 1362.00-00 Election by Small Business Corporation 12/23/2002
2001-0109 1362.00-00 Election by Small Business Corporation 06/29/2001
2000-0401 162.03-01 Election by Small Business Corporation 12/29/2000
2000-0273 1362.00-00 Election by Small Business Corporation 12/29/2000
2000-0185 1362.00-00 Election by Small Business Corporation 09/30/2000
2002-0275 1362.00-00 Election by Small Business Corporation 12/18/2002
2001-0021 1362.00-00 Election by Small Business Corporation 03/30/2001
2001-0061 1362.00-00 Election by Small Business Corporation 03/31/2001
2004-0215 1362.00-00 Election by Small Business Corporation 12/22/2004
2003-0021 1362.00-00 Election by Small Business Corporation 02/07/2003
2003-0300 1362.00-00 Election by Small Business Corporation 12/31/2003
2000-0265 1362.00-00 Election by Small Business Corporation 12/29/2000
2000-0305 1362.00-00 Election by Small Business Corporation 12/29/2000
2003-0101 1362.00-00 Election by Small Business Corporation 06/26/2003
2003-0150 1362.00-00 Election by Small Business Corporation 09/02/2003
2000-0217 1362.00-00 Election by Small Business Corporation 09/30/2000
2001-0181 1362.00-00 Election by Small Business Corporation 09/21/2001
2002-0178 1362.00-00 Election by Small Business Corporation 09/26/2002
2003-0292 1362.00-00 Election by Small Business Corporation 12/23/2003
2002-0007 1362.00-00 Election by Small Business Corporation 03/19/2002
2005-0092 1362.00-00 Election by Small Business Corporation 06/22/2005
2001-0173 1362.00-00 Election by Small Business Corporation 09/24/2001
2000-0377 1362.00-00 Election by Small Business Corporation 12/29/2000
2003-0045 1362.00-00 Election by Small Business Corporation 03/25/2003
2001-0313 1362.00-00 Election by Small Business Corporation 12/10/2001
2002-0058 1362.00-00 Election by Small Business Corporation 06/24/2002
2001-0305 1362.00-00 Election by Small Business Corporation 12/10/2001
2000-0172 1362.00-00 Election by Small Business Corporation 09/30/2000
2003-0096 1362.00-00 Election by Small Business Corporation 06/16/2003
2003-0048 1362.00-00 Election by Small Business Corporation 03/28/2003
2000-0292 1362.00-00 Election by Small Business Corporation 12/29/2000
2004-0194 1362.00-00 Election by Small Business Corporation 12/22/2004
2002-0165 1362.00-00 Election by Small Business Corporation 09/30/2002
2003-0040 1362.00-00 Election by Small Business Corporation 02/28/2003
2004-0106 1362.00-00 Election by Small Business Corporation 06/29/2004
2005-0186 1362.00-00 Election by Small Business Corporation 09/22/2005
2000-0156 1362.00-00 Election by Small Business Corporation 09/30/2000
2000-0412 1362.00-00 Election by Small Business Corporation 12/29/2000
2000-0284 1362.00-00 Election by Small Business Corporation 12/29/2000
2002-0157 1362.00-00 Election by Small Business Corporation 09/26/2002
2004-0226 1362.00-00 Election by Small Business Corporation 12/22/2004
2004-0098 1362.00-00 Election by Small Business Corporation 06/28/2004
2003-0209 1362.00-00 Election by Small Business Corporation 09/29/2003
2001-0310 1362.00-00 Election by Small Business Corporation 12/10/2001
2002-0055 1362.00-00 Election by Small Business Corporation 06/21/2002

Get Adobe Acrobat Reader