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.
寻求帮助
编号 UILC 主题 发布日期
2001-0256 1362.00-00 Election by Small Business Corporation 12/17/2001
2002-0048 1362.00-00 Election by Small Business Corporation 06/21/2002
2002-0042 1362.00-00 Election by Small Business Corporation 03/19/2002
2003-0291 1362.00-00 Election by Small Business Corporation 12/23/2003
2004-0198 1362.00-00 Election by Small Business Corporation 12/22/2004
2003-0266 1362.00-00 Election by Small Business Corporation 12/22/2003
2000-0416 1362.00-00 Election by Small Business Corporation 12/29/2000
2003-0261 1362.00-00 Election by Small Business Corporation 12/20/2003
2002-0164 1362.00-00 Election by Small Business Corporation 09/26/2002
2002-0156 1362.00-00 Election by Small Business Corporation 09/26/2002
2003-0036 1362.00-00 Election by Small Business Corporation 02/27/2003
2000-0240 1362.00-00 Election by Small Business Corporation 09/30/2000
2005-0035 1362.00-00 Election by Small Business Corporation 03/22/2005
2000-0152 1362.00-00 Election by Small Business Corporation 09/30/2000
2003-0149 1362.00-00 Election by Small Business Corporation 09/02/2003
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
2000-0304 1362.00-00 Election by Small Business Corporation 12/29/2000
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
2001-0212 1362.00-00 Election by Small Business Corporation 09/21/2001
2002-0088 1362.00-00 Election by Small Business Corporation 07/02/2002
2000-0095 1362.00-00 Election by Small Business Corporation 06/30/2000
2003-0019 1362.00-00 Election by Small Business Corporation 02/07/2003
2000-0175 1362.00-00 Election by Small Business Corporation 09/30/2000
2003-0099 1362.00-00 Election by Small Business Corporation 06/26/2003
2003-0148 1362.00-00 Election by Small Business Corporation 09/02/2003
2004-0205 1362.00-00 Election by Small Business Corporation 12/22/2004
2000-0303 1362.00-00 Election by Small Business Corporation 12/29/2000
2000-0271 1362.00-00 Election by Small Business Corporation 12/29/2000
2005-0026 1362.00-00 Election by Small Business Corporation 03/22/2005
2003-0290 1362.00-00 Election by Small Business Corporation 12/23/2003
2001-0179 1362.00-00 Election by Small Business Corporation 09/21/2001
2001-0284 1362.00-00 Election by Small Business Corporation 12/17/2001
2002-0012 1362.00-00 Election by Small Business Corporation 03/19/2002
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
2000-0148 1362.00-00 Election by Small Business Corporation 09/30/2000
2000-0188 1362.02-00 Election by Small Business Corporation 09/30/2000
2001-0112 1362.00-00 Election by Small Business Corporation 06/29/2001
2002-0109 1362.00-00 Election by Small Business Corporation 06/25/2002
2000-0060 1362.00-00 Election by Small Business Corporation 06/30/2000
2003-0072 1362.00-00 Election by Small Business Corporation 03/28/2003
2002-0238 1362.00-00 Election by Small Business Corporation 12/23/2002
2001-0260 1362.00-00 Election by Small Business Corporation 12/10/2001
2000-0228 1362.00-00 Election by Small Business Corporation 09/30/2000
2001-0152 1362.00-00 Election by Small Business Corporation 06/29/2001
2003-0303 1362.00-00 Election by Small Business Corporation 12/31/2003
2003-0016 1362.00-00 Election by Small Business Corporation 02/06/2003
2001-0056 1362.00-00 Election by Small Business Corporation 03/30/2001
2003-0153 1362.00-00 Election by Small Business Corporation 09/02/2003
2003-0104 1362.00-00 Election by Small Business Corporation 06/26/2003
2002-0270 1362.00-00 Election by Small Business Corporation 12/18/2002
2001-0184 1362.00-00 Election by Small Business Corporation 09/24/2001
2002-0182 1362.00-00 Election by Small Business Corporation 09/30/2002
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
2001-0307 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
2001-0226 1362.00-00 Election by Small Business Corporation 09/24/2001
2003-0273 1362.00-00 Election by Small Business Corporation 12/22/2003
2003-0043 1362.00-00 Election by Small Business Corporation 03/25/2003
2003-0260 1362.00-00 Election by Small Business Corporation 12/20/2003
2001-0123 1362.00-00 Election by Small Business Corporation 06/29/2001
2000-0287 1362.00-00 Election by Small Business Corporation 12/29/2000
2001-0035 1362.00-00 Election by Small Business Corporation 03/30/2001
2003-0212 1362.00-00 Election by Small Business Corporation 09/29/2003
2000-0375 1362.00-00 Election by Small Business Corporation 12/29/2000
2003-0172 1362.00-00 Election by Small Business Corporation 09/03/2003
2001-0163 1362.00-00 Election by Small Business Corporation 06/29/2001
2001-0106 1362.00-00 Election by Small Business Corporation 06/29/2001
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
2002-0090 1362.00-00 Election by Small Business Corporation 06/25/2002
2004-0053 1362.00-00 Election by Small Business Corporation 03/17/2004
2002-0029 1362.00-00 Election by Small Business Corporation 03/19/2002
2000-0239 1362.00-00 Election by Small Business Corporation 09/30/2000
2004-0229 1362.00-00 Election by Small Business Corporation 12/22/2004
2003-0035 1362.00-00 Election by Small Business Corporation 02/27/2003
2005-0034 1362.00-00 Election by Small Business Corporation 03/22/2005
2000-0151 1362.00-00 Election by Small Business Corporation 09/30/2000
2004-0181 1362.00-00 Election by Small Business Corporation 12/23/2004
2003-0314 1362.00-00 Election by Small Business Corporation 12/27/2003
2001-0308 1362.00-00 Election by Small Business Corporation 12/10/2001
2002-0061 1362.00-00 Election by Small Business Corporation 06/24/2002
2002-0052 1362.00-00 Election by Small Business Corporation 06/21/2002
2001-0178 1362.00-00 Election by Small Business Corporation 09/21/2001
2004-0116 1362.00-00 Election by Small Business Corporation 06/29/2004
2003-0050 1362.00-00 Election by Small Business Corporation 03/28/2003
2004-0197 1362.00-00 Election by Small Business Corporation 12/22/2004
2002-0033 1362.00-00 Election by Small Business Corporation 03/19/2002
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
2000-0399 1362.00-00 Election by Small Business Corporation 12/29/2000
2000-0311 1362.00-00 Election by Small Business Corporation 12/29/2000
2000-0231 1362.00-00 Election by Small Business Corporation 09/30/2000

Official Adobe Website