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.
尋求幫助
編號 UILC 主題 發布日期
2001-0037 1362.00-00 Election by Small Business Corporation 03/30/2001
2000-0417 1362.00-00 Election by Small Business Corporation 12/29/2000
2002-0275 1362.00-00 Election by Small Business Corporation 12/18/2002
2001-0021 1362.00-00 Election by Small Business Corporation 03/30/2001
2004-0215 1362.00-00 Election by Small Business Corporation 12/22/2004
2003-0021 1362.00-00 Election by Small Business Corporation 02/07/2003
2000-0185 1362.00-00 Election by Small Business Corporation 09/30/2000
2001-0061 1362.00-00 Election by Small Business Corporation 03/31/2001
2000-0273 1362.00-00 Election by Small Business Corporation 12/29/2000
2001-0213 1362.00-00 Election by Small Business Corporation 09/21/2001
2003-0267 1362.00-00 Election by Small Business Corporation 12/22/2003
2002-0089 1362.00-00 Election by Small Business Corporation 06/25/2002
2005-0092 1362.00-00 Election by Small Business Corporation 06/22/2005
2000-0377 1362.00-00 Election by Small Business Corporation 12/29/2000
2001-0173 1362.00-00 Election by Small Business Corporation 09/24/2001
2003-0045 1362.00-00 Election by Small Business Corporation 03/25/2003
2003-0246 1362.00-00 Election by Small Business Corporation 12/31/2003
2002-0235 1362.00-00 Election by Small Business Corporation 12/23/2002
2001-0109 1362.00-00 Election by Small Business Corporation 06/29/2001
2002-0154 1362.00-00 Election by Small Business Corporation 09/26/2002
2000-0065 1362.00-00 Election by Small Business Corporation 06/30/2000
2000-0233 1362.00-00 Election by Small Business Corporation 09/30/2000
2000-0401 162.03-01 Election by Small Business Corporation 12/29/2000
2001-0310 1362.00-00 Election by Small Business Corporation 12/10/2001
2002-0055 1362.00-00 Election by Small Business Corporation 06/21/2002
2001-0221 1362.00-00 Election by Small Business Corporation 09/24/2001
2001-0053 1362.00-00 Election by Small Business Corporation 03/30/2001
2002-0007 1362.00-00 Election by Small Business Corporation 03/19/2002
2003-0254 1362.00-00 Election by Small Business Corporation 12/20/2003
2003-0126 1362.00-00 Election by Small Business Corporation 06/27/2003
2005-0036 1362.00-00 Election by Small Business Corporation 03/22/2005
2000-0153 1362.00-00 Election by Small Business Corporation 09/30/2000
2000-0241 1362.00-00 Election by Small Business Corporation 09/30/2000
2002-0031 1362.00-00 Election by Small Business Corporation 03/19/2002
2003-0101 1362.00-00 Election by Small Business Corporation 06/26/2003
2000-0265 1362.00-00 Election by Small Business Corporation 12/29/2000
2003-0300 1362.00-00 Election by Small Business Corporation 12/31/2003
2003-0150 1362.00-00 Election by Small Business Corporation 09/02/2003
2000-0305 1362.00-00 Election by Small Business Corporation 12/29/2000
2014-0036 1362.01-02; 1362.02-01 Election After Termination; Revocation 09/26/2014
2005-0048 1362.01-02 Election After Termination 03/30/2005
2002-0163 1362.01-02 Election After Termination 09/26/2002
2004-0025 1362.01-02 Election After Termination 03/15/2004
2009-0056 1362.01-02 Election After Termination 03/31/2009
2003-0311 1362.01-02 Election After Termination 12/27/2003
2009-0057 1362.01-02 Election After Termination 03/31/2009
2003-0093 1362.01-02 Election After Termination 06/16/2003
2002-0170 1362.01-02 Election After Termination 09/26/2002
2002-0015 1362.01-02 Election After Termination 03/29/2002
2009-0059 179.02-00 Election 03/31/2009
2007-0008 179.02-00 Election 03/12/2007
2004-0112 179.02-00 Election 06/29/2004
2002-0041 501.03-08 Index Number: 501.33-00 Educational Organizations 2002-0041 Private v. Public Interest Served 03/29/2002
2006-0003 501.03-08 Educational Organizations 03/21/2006
2009-0247 117.06-04 Education Below the Graduate Level 12/31/2009
2004-0185 162.12-00 Education 12/22/2004
2009-0026 170.09-00 Donees of Charitable Contributions in General 03/31/2009
2002-0112 102.06-00 Index Number: 265.00-00 Donative Intent of Donor - Detached Generosity 2002-0112 Expenses and Interest Relating to Tax-Exempt Income (Deductible v. Not Deductible) 09/24/2002
2011-0100 3121.01-10 Domestic Service 12/06/2011
2002-0076 501.10-00 Domestic Fraternal Societies, Orders, and Associations 06/25/2002
2010-0163 179.03-01 Dollar Limitation 09/30/2010
2018-0025 3121.04-04; 3306.05-00; 3401.04-00 Doctors, Nurses, etc; Employees; Employer-Employee Relationship 09/28/2018
2021-0007 408.06-00 Distributions 06/25/2021
2015-0012 408.06-00 Distributions 03/27/2015
2013-0019 408.06-00 Distributions 06/28/2013
2016-0033 408.06-00 Distributions 06/24/2016
2004-0062 457.07-00 Distribution Requirements Index Number: 402.08-00 Rollover Contributions 03/25/2004
2001-0242 457.07-00 Distribution Requirements 09/24/2001
2002-0149 457.07-00 Distribution Requirements 09/26/2002
2001-0219 457.07-00 Distribution Requirements 09/24/2001
2001-0148 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 06/29/2001
2004-0033 6103.03-00 Disclosure Pursuant to Taxpayer's Consent 03/16/2004
2013-0036 61.22-00; 108.01-03 Discharge of Indebtedness; R 1986 Qualified Business Indebtedness (Repealed 1986) 12/27/2013
2002-0207 61.09-18 Index Number: 104.03-00 Discharge of Indebtedness 2002-0207 Damages 12/23/2002
2014-0015 61.22-00 Discharge of Indebtedness 06/27/2014
2004-0009 61.09-18 Discharge of Indebtedness 03/12/2004
2002-0024 61.09-18 Discharge of Indebtedness 03/29/2002
2018-0002 61.09-18 Discharge of Indebtedness 03/30/2018
2014-0018 61.22-00 Discharge of Indebtedness 06/27/2014
2010-0134 61.22-00 Discharge of Indebtedness 06/25/2010
2014-0024 61.22-00 Discharge of Indebtedness 09/26/2014
2009-0039 139.00-00 Disaster Relief Payments 03/31/2009
2020-0008 139.00-00 Disaster Relief Payments 06/26/2020
2020-0036 165.07-00 Disaster Losses 12/31/2020
2009-0234 165.07-00 Disaster Losses 12/31/2009
2002-0018 911.10-00 Disallowance of Deductions, Exclusions and Credits 03/29/2002
2001-0103 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v. Not... 06/29/2001
2005-0218 274.00-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v. Not Allowable) 12/28/2005
2000-0347 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0387 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
2000-0307 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
2000-0317 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0389 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
2000-0325 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
2000-0365 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