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
2000-0362 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0361 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
2000-0359 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0358 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0357 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
2000-0355 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0354 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0353 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0352 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0351 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0350 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0349 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
2000-0347 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0346 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0345 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0344 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0343 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0342 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0341 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0340 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0339 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0338 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0337 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0336 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0335 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0334 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0333 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0332 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0331 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0330 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0329 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0328 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0327 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0326 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0325 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0324 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0323 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0322 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0321 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0320 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0319 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0318 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0317 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0316 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0315 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0314 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0313 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0312 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0311 1362.00-00 Election by Small Business Corporation 12/29/2000
2000-0310 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0309 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0308 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0307 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0306 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0305 1362.00-00 Election by Small Business Corporation 12/29/2000
2000-0304 1362.00-00 Election by Small Business Corporation 12/29/2000
2000-0303 1362.00-00 Election by Small Business Corporation 12/29/2000
2000-0302 4682.04-01 Definitions and Special Rules; Exceptions; Recycling 12/29/2000
2000-0301 1362.00-00 Election by Small Business Corporation 12/29/2000
2000-0300 457.08-01 Deferred Compensation Plans of State and Local Governments and Ta 12/29/2000
2000-0299 30.00-00 Credit for Qualified Electric Vehicles 12/29/2000
2000-0298 1362.00-0 Meals or Lodging Furnished for Convenience of Employer (Excluded 12/29/2000
2000-0297 1402.12-00 Definitions; Termination Payments to Insurance Agents 12/29/2000
2000-0296 1362.00-00 Election by Small Business Corporation 12/29/2000
2000-0295 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0294 501.03-17 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 12/29/2000
2000-0293 162.00-00 Trade or Business (Deductible v. Not Deductible) 12/29/2000
2000-0292 1362.00-00 Election by Small Business Corporation 12/29/2000
2000-0291 1362.00-00 Election by Small Business Corporation 12/29/2000
2000-0290 1362.00-00 Election by Small Business Corporation 12/29/2000
2000-0289 1362.00-00 Election by Small Business Corporation 12/29/2000
2000-0288 213.05-01 Medical, Dental, etc., Expenses; Medical Care; Travel 12/29/2000
2000-0287 1362.00-00 Election by Small Business Corporation 12/29/2000
2000-0286 1362.00-00 Election by Small Business Corporation 12/29/2000
2000-0285 1362.00-00 Election by Small Business Corporation 12/29/2000
2000-0284 1362.00-00 Election by Small Business Corporation 12/29/2000
2000-0283 1362.00-00 Election by Small Business Corporation 12/29/2000
2000-0282 9999.98-00 Miscellaneous Issues; Not Able to Identify Under Present List 12/29/2000
2000-0281 9114.03-06 Tax Conventions (See Also 894.01-00 through 894.12-00); U.S. Inco 12/29/2000
2000-0280 6041.00-00 Information at Source 12/29/2000
2000-0279 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0278 911.11-00 Citizens or Residents of the United States Living Abroad; Electio 12/29/2000
2000-0277 213.00-00 Medical, Dental, etc., Expenses 12/29/2000
2000-0276 213.05-00 Medical, Dental, etc., Expenses; Medical Care 12/29/2000
2000-0275 1402.01-00 Definitions; Net Earnings From Self-Employment 12/29/2000
2000-0274 1362.00-00 Election by Small Business Corporation 12/29/2000
2000-0273 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
2000-0271 1362.00-00 Election by Small Business Corporation 12/29/2000
2000-0270 1362.00-00 Election by Small Business Corporation 12/29/2000
2000-0269 1362.00-00 Election by Small Business Corporation 12/29/2000
2000-0268 47.02-08 Rehabilitation Credit; Definitions; Certified Historic Structures 12/29/2000
2000-0267 9999.00-00 Miscellaneous Issues 12/29/2000
2000-0266 25A.00-00 Hope and Lifetime Learning Credits 12/29/2000
2000-0265 1362.00-00 Election by Small Business Corporation 12/29/2000
2000-0264 6416.00-00 Certain Taxes on Sales and Services 12/29/2000
2000-0263 213.05-01 Medical, Dental, etc., Expenses; Medical Care; Travel 12/29/2000