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
2000-0249 501.03-03 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 12/29/2000
2000-0388 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0260 6033.00-00 Returns by Exempt Organizations (Section 501 Organizations) 2000-0260 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 12/29/2000
2000-0300 457.08-01 Deferred Compensation Plans of State and Local Governments and Ta 12/29/2000
2000-0340 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0380 274.12-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0252 274.10-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0420 6042.00-00 Returns Regarding Payments of Dividends and Corporate Earnings an 12/29/2000
2000-0292 1362.00-00 Election by Small Business Corporation 12/29/2000
2000-0332 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0372 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
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
2000-0324 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0364 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0411 501.07-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 12/29/2000
2000-0283 1362.00-00 Election by Small Business Corporation 12/29/2000
2000-0323 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0363 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0403 1362.00-00 Election by Small Business Corporation 12/29/2000
2000-0275 1402.01-00 Definitions; Net Earnings From Self-Employment 12/29/2000
2000-0404 512.01-00 Unrelated Business Taxable Income (Taxable v. Not Taxable); Excep 12/29/2000
2000-0276 213.05-00 Medical, Dental, etc., Expenses; Medical Care 12/29/2000
2000-0316 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0356 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0396 212.09-08 Expenses for Production of Income; Legal And Accounting Expense; 12/29/2000
2000-0268 47.02-08 Rehabilitation Credit; Definitions; Certified Historic Structures 12/29/2000
2000-0308 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0348 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0374 1362.00-00 Election by Small Business Corporation 12/29/2000
2000-0315 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0355 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0395 1362.00-00 Election by Small Business Corporation 12/29/2000
2000-0267 9999.00-00 Miscellaneous Issues 12/29/2000
2000-0307 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0347 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0288 213.05-01 Medical, Dental, etc., Expenses; Medical Care; Travel 12/29/2000
2000-0328 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0368 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0408 6039.00-00 Information Required in Connection With Certain Options 12/29/2000
2000-0280 6041.00-00 Information at Source 12/29/2000
2000-0320 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0360 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0400 1362.00-00 Election by Small Business Corporation 12/29/2000
2000-0272 44.62-00 Purchase of New Principal Residence; Eligible Access Expenditures 2000-0272 Expenditures to Remove Architectural and Transportation Barriers 12/29/2000
2000-0312 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0213 1362.00-00 Election by Small Business Corporation 09/30/2000
2000-0165 9114.03-03 Tax Conventions (See Also 894.01-00 through 894.12-00); U.S. Inco 09/30/2000
2000-0205 104.01-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 09/30/2000
2000-0245 401.29-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan; Cash or 09/30/2000
2000-0157 1362.00-00 Election by Small Business Corporation 09/30/2000
2000-0130 170.03-00 Charitable, Etc. Contributions and Gifts; Transfer Subject to Con 09/30/2000
2000-0170 0117.02-02 Qualified Scholarships; Scholarship or Fellowship Grant; Amounts 09/30/2000
2000-0210 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 09/30/2000
2000-0162 3401.01-00 Definitions; Wages Subject to Withholding 09/30/2000
2000-0202 213.05-00 Medical, Dental, etc., Expenses; Medical Care 09/30/2000
2000-0128 1001.02-00 Determination of Amount of and Recognition of Gain or Loss; Amoun 09/30/2000
2000-0168 1402.00-00 Definitions 09/30/2000
2000-0208 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 09/30/2000
2000-0160 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 09/30/2000
2000-0131 1221.00-00 Capital Asset v. Not a Capital Asset 09/30/2000
2000-0171 1362.00-00 Election by Small Business Corporation 09/30/2000
2000-0211 3406.00-00 Backup Withholding 09/30/2000
2000-0163 408A.00-00 Roth IRA 09/30/2000
2000-0203 213.05-00 Medical, Dental, etc., Expenses; Medical Care 09/30/2000
2000-0243 1362.00-00 Election by Small Business Corporation 09/30/2000
2000-0138 216.00-00 Deduction Of Taxes, Interest, And Business Depreciation By Cooper 09/30/2000
2000-0178 1362.00-00 Election by Small Business Corporation 09/30/2000
2000-0218 1362.00-00 Election by Small Business Corporation 09/30/2000
2000-0242 1362.00-00 Election by Small Business Corporation 09/30/2000
2000-0154 1362.00-00 Election by Small Business Corporation 09/30/2000
2000-0194 213.05-00 Medical, Dental, etc., Expenses; Medical Care 09/30/2000
2000-0234 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Finan 09/30/2000
2000-0146 1362.00-00 Election by Small Business Corporation 09/30/2000
2000-0186 1362.00-00 Election by Small Business Corporation 09/30/2000
2000-0226 72.17-01 Annuities: Endowment and Life Insurance (Included v. Not Included 09/30/2000
2000-0197 213.05-00 Medical, Dental, etc., Expenses; Medical Care 09/30/2000
2000-0237 3506.00-00 Individuals Providing Companion Sitting Placement Services 09/30/2000
2000-0149 1362.00-00 Election by Small Business Corporation 09/30/2000
2000-0189 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 09/30/2000
2000-0198 213.05-00 Medical, Dental, etc., Expenses; Medical Care 09/30/2000
2000-0238 7701.00-00 Definitions 09/30/2000
2000-0150 1362.00-00 Election by Small Business Corporation 09/30/2000
2000-0190 213.05-00 Medical, Dental, etc., Expenses; Medical Care 09/30/2000
2000-0230 1362.00-00 Election by Small Business Corporation 09/30/2000
2000-0142 513.00-00 Unrelated v. Not Unrelated Trade or Business 09/30/2000
2000-0229 1362.00-00 Election by Small Business Corporation 09/30/2000
2000-0141 513.00-00 Unrelated v. Not Unrelated Trade or Business 09/30/2000
2000-0181 1362.01-02 Election by Small Business Corporation; Eligible v. Ineligible; E 09/30/2000
2000-0221 3101.00-00 Rate and Measure of Employee Tax 09/30/2000
2000-0133 213.05-00 Medical, Dental, etc., Expenses; Medical Care 09/30/2000
2000-0173 1362.00-00 Election by Small Business Corporation 09/30/2000
2000-0231 1362.00-00 Election by Small Business Corporation 09/30/2000
2000-0143 9100.00-00 Extension of Time for Making Certain Elections 09/30/2000
2000-0183 86.01-01 Social Security and Tier 1 Railroad Retirement Benefits; Computat 09/30/2000
2000-0223 3402.05-00 Income Tax Collected at Source; Withholding Exemptions and Exempt 09/30/2000
2000-0135 3121.16-02 Definitions; Treatment of Certain Deferred Compensation and Salar 09/30/2000
2000-0175 1362.00-00 Election by Small Business Corporation 09/30/2000
2000-0182 3121.01-01 Definitions; Wages; Back Pay 09/30/2000
2000-0222 194.10-00 Contributions to Employer Liability Trusts; Amortization of Refor 09/30/2000

Get Adobe Acrobat Reader