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
2003-0034 1362.00-00 Election by Small Business Corporation 02/26/2003
2000-0150 1362.00-00 Election by Small Business Corporation 09/30/2000
2000-0022 1362.00-00 Election by Small Business Corporation 06/30/2000
2003-0313 1362.00-00 Election by Small Business Corporation 12/27/2003
2002-0028 1362.00-00 Election by Small Business Corporation 03/19/2002
2004-0052 1362.00-00 Election by Small Business Corporation 03/17/2004
2001-0259 1362.00-00 Election by Small Business Corporation 12/10/2001
2002-0090 1362.00-00 Election by Small Business Corporation 06/25/2002
2002-0047 1362.00-00 Election by Small Business Corporation 06/19/2002
2002-0012 1362.00-00 Election by Small Business Corporation 03/19/2002
2000-0174 1362.00-00 Election by Small Business Corporation; Eligible v. Ineligible; E 09/30/2000
2001-0186 1362.00-00 Election by Small Business Corporation 09/24/2001
2002-0184 1362.00-00 Election by Small Business Corporation 09/30/2002
2001-0010 1362.00-00 Election by Small Business Corporation 03/30/2001
2001-0058 1362.00-00 Election by Small Business Corporation 03/30/2001
2002-0033 1362.00-00 Election by Small Business Corporation 03/19/2002
2003-0265 1362.00-00 Election by Small Business Corporation 12/22/2003
2001-0222 1362.00-00 Election by Small Business Corporation 09/24/2001
2000-0374 1362.00-00 Election by Small Business Corporation 12/29/2000
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
2003-0259 1362.00-00 Election by Small Business Corporation 12/20/2003
2004-0005 1362.00-00 Election by Small Business Corporation 03/12/2004
2002-0248 1362.00-00 Election by Small Business Corporation 12/23/2002
2003-0042 1362.00-00 Election by Small Business Corporation 02/28/2003
2002-0119 1362.00-00 Election by Small Business Corporation 09/24/2002
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
2004-0053 1362.00-00 Election by Small Business Corporation 03/17/2004
2003-0212 1362.00-00 Election by Small Business Corporation 09/29/2003
2002-0029 1362.00-00 Election by Small Business Corporation 03/19/2002
2002-0121 1362.00-00 Index Number: 9100.00-00 Election by Small Business Corporation 2002-0121 Extension of Time for Making Certain Elections 09/24/2002
2012-0062 1362.00-00; 1362.02-00; 1362.02-01 Election by Small Business Corporation; Termination of Election; Revocation 09/28/2012
2003-0092 1362.00.00 Election by Small Business Corporation 06/16/2003
2002-0197 1362.01-00 Eligible v. Ineligible 09/30/2002
2001-0160 1362.01-01 Election by Small Business Corporation; Eligible v. Ineligible; Shareh... 06/29/2001
2009-0057 1362.01-02 Election After Termination 03/31/2009
2003-0311 1362.01-02 Election After Termination 12/27/2003
2002-0170 1362.01-02 Election After Termination 09/26/2002
2000-0177 1362.01-02 Election by Small Business Corporation; Eligible v. Ineligible; E 09/30/2000
2002-0015 1362.01-02 Election After Termination 03/29/2002
2003-0093 1362.01-02 Election After Termination 06/16/2003
2002-0163 1362.01-02 Election After Termination 09/26/2002
2005-0048 1362.01-02 Election After Termination 03/30/2005
2004-0025 1362.01-02 Election After Termination 03/15/2004
2000-0181 1362.01-02 Election by Small Business Corporation; Eligible v. Ineligible; E 09/30/2000
2009-0056 1362.01-02 Election After Termination 03/31/2009
2014-0036 1362.01-02; 1362.02-01 Election After Termination; Revocation 09/26/2014
2003-0263 1362.01-03 Late Elections 12/22/2003
2004-0158 1362.01-03 Late Elections 09/13/2004
2005-0150 1362.01-03 Late Elections 09/21/2005
2003-0302 1362.01-03 Late Elections 12/31/2003
2005-0022 1362.01-03 Late Elections 03/24/2005
2005-0169 1362.01-03 Late Elections 09/21/2005
2006-0075 1362.01-03 Late Elections 09/11/2006
2003-0286 1362.01-03 Late Elections 12/23/2003
2003-0120 1362.01-03 Late Elections 06/27/2003
2004-0161 1362.01-03 Late Elections 09/13/2004
2004-0018 1362.01-03 Late Elections 03/12/2004
2004-0047 1362.01-03 Late Elections 03/17/2004
2004-0074 1362.01-03 Late Elections 03/29/2004
2004-0145 1362.01-03 Late Elections 09/13/2004
2004-0105 1362.01-03 Late Elections 06/29/2004
2004-0233 1362.01-03 Late Elections 12/22/2004
2005-0161 1362.01-03 Late Elections 09/22/2005
2006-0051 1362.01-03 Late Elections 08/30/2006
2003-0279 1362.01-03 Late Elections 12/22/2003
2004-0153 1362.01-03 Late Elections 09/13/2004
2005-0177 1362.01-03 Late Elections 09/22/2005
2003-0236 1362.01-03 Late Elections 12/29/2003
2003-0298 1362.01-03 Late Elections 12/31/2003
2015-0029 1362.01-03 Late Elections 09/25/2015
2016-0065 1362.01-03 Late Elections 10/12/2016
2004-0182 1362.01-03 Late Elections 12/22/2004
2005-0043 1362.01-03 Late Elections 03/22/2005
2004-0150 1362.01-03 Late Elections 09/13/2004
2005-0099 1362.01-03 Late Elections 06/22/2005
2005-0158 1362.01-03 Late Elections 09/22/2005
2005-0091 1362.01-03 Late Elections 06/22/2005
2005-0190 1362.01-03 Late Elections 09/22/2005
2004-0102 1362.01-03 Late Elections 06/29/2004
2004-0142 1362.01-03 Late Elections 09/01/2004
2005-0027 1362.01-03 Late Elections 03/22/2005
2004-0214 1362.01-03 Late Elections 12/22/2004
2005-0166 1362.01-03 Late Elections 09/21/2005
2003-0276 1362.01-03 Late Elections 12/22/2003
2003-0307 1362.01-03 Late Elections 12/31/2003
2005-0174 1362.01-03 Late Elections 09/22/2005
2003-0237 1362.01-03 Late Elections 01/05/2004
2003-0299 1362.01-03 Late Elections 12/27/2003
2004-0023 1362.01-03 Late Elections 03/15/2004
2004-0183 1362.01-03 Late Elections 12/23/2004
2003-0277 1362.01-03 Late Elections 12/22/2003
2004-0143 1362.01-03 Late Elections 09/13/2004
2005-0167 1362.01-03 Late Elections 09/22/2005
2003-0306 1362.01-03 Late Elections 12/31/2003
2004-0210 1362.01-03 Late Elections 12/23/2004
2005-0023 1362.01-03 Late Elections 03/21/2005
2005-0103 1362.01-03 Late Elections 06/22/2005
2004-0027 1362.01-03 Late Elections 03/15/2004