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.

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도움말 찾기
숫자 UILC 주제 출시일
2001-0242 457.07-00 Distribution Requirements 09/24/2001
2001-0241 4081.00-00 Gasoline and Diesel Fuels 09/24/2001
2001-0240 3121.04-01 Employement Status of School Administrators and Teachers 09/24/2001
2001-0239 1362.02-01 Revocation 09/24/2001
2001-0238 3121.01-00 Wages 09/27/2001
2001-0237 152.06-00 Over 1/2 Support 09/24/2001
2001-0236 63.05-00 Itemized Deductions 09/24/2001
2001-0235 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 09/24/2001
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
2001-0233 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 09/25/2001
2001-0232 457.05-05 Maximum Deferrals 09/24/2001
2001-0231 4082.00-00 Definitions(Amended, Pub. L. 103-66, Sec. 13242(a))(Before 1994) 09/24/2001
2001-0230 121.01-02 Ownership 09/24/2001
2001-0229 877.00-00 Expatriation to Avoid Tax 09/24/2001
2001-0228 168.00-00 Modified Accelerated Cost Recovery System 09/24/2001
2001-0227 3405.00-00 Special Rules for Pensions, Annuities, and Certain Other Deferred Income 09/24/2001
2001-0226 1362.00-00 Election by Small Business Corporation 09/24/2001
2001-0225 1362.00-00 Election by Small Business Corporation 09/24/2001
2001-0224 83.02-04 Revocability of Election 09/24/2001
2001-0223 1362.00-00 Election by Small Business Corporation 09/24/2001
2001-0222 1362.00-00 Election by Small Business Corporation 09/24/2001
2001-0221 1362.00-00 Election by Small Business Corporation 09/24/2001
2001-0220 1362.00-00 Election by Small Business Corporation 09/24/2001
2001-0219 457.07-00 Distribution Requirements 09/24/2001
2001-0218 1091.00-00 Loss From Wash Sales of Stock or Securities 09/24/2001
2001-0217 1362.00-00 Election by Small Business Corporation 09/21/2001
2001-0216 1362.00-00 Election by Small Business Corporation 09/21/2001
2001-0215 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
2001-0213 1362.00-00 Election by Small Business Corporation 09/21/2001
2001-0212 1362.00-00 Election by Small Business Corporation 09/21/2001
2001-0211 1362.00-00 Election by Small Business Corporation 09/21/2001
2001-0210 4001.00-00 Passenger Vehicles 09/24/2001
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
2001-0208 457.05-01 Plan 09/25/2001
2001-0207 34.00-00 Certain Users of Gasoline and Special Fuels 09/24/2001
2001-0206 3121.04-01 Common Law Tests 09/21/2001
2001-0205 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 09/25/2001
2001-0204 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 09/25/2001
2001-0203 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 09/21/2001
2001-0202 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 09/21/2001
2001-0201 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 09/24/2001
2001-0200 179.00-00 Election to Expense Certain Depreciable Business Assets 09/21/2001
2001-0199 3121.04-11 Salesman, Agents, and Distributors 09/21/2001
2001-0198 6039E.00-00 Information Concerning Resident Status 09/21/2001
2001-0197 179.00-00 Election to Expense Certain Depreciable Business Assets 09/21/2001
2001-0196 3121.01-00 Wages 09/21/2001
2001-0195 6103.00-00 Confidentiality and Disclosure of Returns and Return Information 09/21/2001
2001-0194 501.03-20 Religious Organizations 09/24/2001
2001-0193 179.00-00 Election to Expense Certain Depreciable Business Assets 09/21/2001
2001-0192 6039.00-00 Information Required in Connection With Certain Options 09/21/2001
2001-0191 6041.00-00 Index Number: 6051.00-00 Information at Source 2001-0191 Receipts for Employees 09/21/2001
2001-0190 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 09/21/2001
2001-0189 274.08-00 Substantiation 09/25/2001
2001-0188 1362.00-00 Election by Small Business Corporation 09/21/2001
2001-0187 3121.01-01 Back Pay 09/21/2001
2001-0186 1362.00-00 Election by Small Business Corporation 09/24/2001
2001-0185 1362.00-00 Election by Small Business Corporation 09/21/2001
2001-0184 1362.00-00 Election by Small Business Corporation 09/24/2001
2001-0183 1362.00-00 Election by Small Business Corporation 09/24/2001
2001-0182 1362.00-00 Election by Small Business Corporation 09/21/2001
2001-0181 1362.00-00 Election by Small Business Corporation 09/21/2001
2001-0180 3121.14-00 Concurrent Employment 09/24/2001
2001-0179 1362.00-00 Election by Small Business Corporation 09/21/2001
2001-0178 1362.00-00 Election by Small Business Corporation 09/21/2001
2001-0177 1362.00-00 Election by Small Business Corporation 09/21/2001
2001-0176 61.00-00 Gross Income v. Not Gross Income 09/25/2001
2001-0175 861.00-00 Income From Sources Within the U.S. 09/26/2001
2001-0174 861.00-00 Income From Sources Within the U.S. 09/21/2001
2001-0173 1362.00-00 Election by Small Business Corporation 09/24/2001
2001-0172 3121.02-07 Mandatory Coverage of State, etc., Employees 09/21/2001
2001-0171 61.00-00 Gross Income v. Not Gross Income 09/21/2001
2001-0170 121.01-00 General Requirements 09/21/2001
2001-0169 3121.02-07 Mandatory Coverage of State, etc., Employees 09/21/2001
2001-0168 86.01-01 In General 09/21/2001
2001-0167 401.06-00 Required Distributions 09/21/2001
2001-0166 468B.07-00 Clarification Of Taxation of Certain Funds 09/21/2001
2001-0165 212.13-00 Expenses for Production of Income; Insurance Premiums 06/29/2001
2001-0164 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 06/29/2001
2001-0163 1362.00-00 Election by Small Business Corporation 06/29/2001
2001-0162 1362.02-01 Election by Small Business Corporation; Termination of Election; Revoc... 06/29/2001
2001-0161 1362.01-03 Election by Small Business Corporation; Eligible v. Ineligible; Late E... 06/29/2001
2001-0160 1362.01-01 Election by Small Business Corporation; Eligible v. Ineligible; Shareh... 06/29/2001
2001-0159 1362.02-01 Election by Small Business Corporation; Termination of Election; Revoc... 06/29/2001
2001-0158 1362.00-00 Election by Small Business Corporation 06/29/2001
2001-0157 152.09-00 Dependent Defined; Nonresident, Non U.S. Citizen 06/29/2001
2001-0156 162.08-06 Trade or Business (Deductible v. Not Deductible); Travel (See Also Iss... 06/29/2001
2001-0155 213.05-00 Medical, Dental, etc., Expenses; Medical Care 06/29/2001
2001-0154 6103.01-00 Confidentiality and Disclosure of Returns and Return Information; Gene... 06/29/2001
2001-0153 3111.00-00 Liability and Payment of Employer Tax 06/29/2001
2001-0152 1362.00-00 Election by Small Business Corporation 06/29/2001
2001-0151 1362.00-00 Election by Small Business Corporation 06/29/2001
2001-0150 1362.00-00 Election by Small Business Corporation 06/29/2001
2001-0149 4081.01-00 Gasoline and Diesel Fuels; Tax on Removal, Entry,or Sale 06/29/2001
2001-0148 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 06/29/2001
2001-0147 1362.01-03 Election by Small Business Corporation; Eligible v. Ineligible; Late E... 06/29/2001
2001-0146 168.00-00 Modified Accelerated Cost Recovery System 06/29/2001
2001-0145 213.00-00 Medical, Dental, etc. Expenses 06/29/2001
2001-0144 6721.00-00 Failure to File Certain Information Returns (See Also 6652.00-00) 06/29/2001
2001-0143 170.15-00 Charitable, Etc. Contributions and Gifts; Standard Mileage Rate 06/29/2001

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