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
2000-0278 911.11-00 Citizens or Residents of the United States Living Abroad; Electio 12/29/2000
2000-0318 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
2000-0398 1362.00-00 Election by Small Business Corporation 12/29/2000
2000-0270 1362.00-00 Election by Small Business Corporation 12/29/2000
2000-0296 1362.00-00 Election by Small Business Corporation 12/29/2000
2000-0384 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0256 132.10-00 Certain Fringe Benefits; Transit Passes / Van Pools 12/29/2000
2000-0248 501.38-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 12/29/2000
2000-0376 1362.00-00 Election by Small Business Corporation 12/29/2000
2000-0328 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
2000-0320 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0408 6039.00-00 Information Required in Connection With Certain Options 12/29/2000
2000-0280 6041.00-00 Information at Source 12/29/2000
2000-0360 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0400 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
2000-0312 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0392 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
2000-0339 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
2000-0291 1362.00-00 Election by Small Business Corporation 12/29/2000
2000-0419 3121.00-00 Definitions 12/29/2000
2000-0275 1402.01-00 Definitions; Net Earnings From Self-Employment 12/29/2000
2000-0403 1362.00-00 Election by Small Business Corporation 12/29/2000
2000-0251 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 2000-0251 Excess Benefit Transaction 2000-0251 Failure to File Certain Information Returns, Registration Stateme 12/29/2000
2000-0379 1402.00-00 Definitions 12/29/2000
2000-0283 1362.00-00 Election by Small Business Corporation 12/29/2000
2000-0411 501.07-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 12/29/2000
2000-0323 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
2000-0288 213.05-01 Medical, Dental, etc., Expenses; Medical Care; Travel 12/29/2000
2000-0416 1362.00-00 Election by Small Business Corporation 12/29/2000
2000-0371 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0363 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0368 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0304 1362.00-00 Election by Small Business Corporation 12/29/2000
2000-0344 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0391 132.03-00; 132.01-00 Certain Fringe Benefits; Working Condition Fringe 2000-0391 Certain Fringe Benefits; No Additional Cost Service 2000-0391 Certain Fringe Benefits; Parents in Case of Air Transport 2000-0391 Certain Fringe Benefits; Other Individuals Treated as Employees 2000-0391 Certain Fringe Benefits; Reciprocal Agreements 2000-0391 Group-Term Life Insurance--Employees (Payments Included v. Not In 2000-0391 Contribution by Employer to Accident and Health Plans (Excluded v 12/29/2000
2000-0263 213.05-01 Medical, Dental, etc., Expenses; Medical Care; Travel 12/29/2000
2000-0343 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
2000-0303 1362.00-00 Election by Small Business Corporation 12/29/2000
2000-0271 1362.00-00 Election by Small Business Corporation 12/29/2000
2000-0255 501.07-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 12/29/2000
2000-0383 6421.00-00 Gasoline Used for Certain Nonhighway Purposes, Used by Local Tran 12/29/2000
2000-0295 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0302 4682.04-01 Definitions and Special Rules; Exceptions; Recycling 12/29/2000
2000-0294 501.03-17 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 12/29/2000
2000-0334 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
2000-0404 512.01-00 Unrelated Business Taxable Income (Taxable v. Not Taxable); Excep 12/29/2000
2000-0276 213.05-00 Medical, Dental, etc., Expenses; Medical Care 12/29/2000
2000-0356 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0268 47.02-08 Rehabilitation Credit; Definitions; Certified Historic Structures 12/29/2000
2000-0308 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0396 212.09-08 Expenses for Production of Income; Legal And Accounting Expense; 12/29/2000
2000-0348 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0415 9999.98-00 Miscellaneous Issues; Not Able to Identify Under Present List 12/29/2000
2000-0287 1362.00-00 Election by Small Business Corporation 12/29/2000
2000-0367 121.01-04 Exclusion of Gain from Sale of Principal Residence (Amended by P. 12/29/2000
2000-0375 1362.00-00 Election by Small Business Corporation 12/29/2000
2000-0247 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 12/29/2000
2000-0327 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
2000-0407 72.05-00 Annuities: Endowment and Life Insurance (Included v. Not Included 12/29/2000
2000-0279 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
2000-0382 179.00-00 Election to Expense Certain Depreciable Business Assets 12/29/2000
2000-0390 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0262 162.08-06 Trade or Business (Deductible v. Not Deductible); Travel (See Als 12/29/2000
2000-0310 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0254 501.03-31 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 12/29/2000
2000-0335 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
2000-0399 1362.00-00 Election by Small Business Corporation 12/29/2000
2000-0311 1362.00-00 Election by Small Business Corporation 12/29/2000
2000-0359 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0300 457.08-01 Deferred Compensation Plans of State and Local Governments and Ta 12/29/2000
2000-0388 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0260 6033.00-00 Returns by Exempt Organizations (Section 501 Organizations) 2000-0260 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 12/29/2000
2000-0364 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
2000-0372 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0420 6042.00-00 Returns Regarding Payments of Dividends and Corporate Earnings an 12/29/2000
2000-0292 1362.00-00 Election by Small Business Corporation 12/29/2000
2000-0324 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0412 1362.00-00 Election by Small Business Corporation 12/29/2000
2000-0284 1362.00-00 Election by Small Business Corporation 12/29/2000
2000-0340 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0380 274.12-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0252 274.10-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0385 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0257 3121.15-00 Definitions; Application of Hospital Insurance Tax to Federal, St 12/29/2000
2000-0345 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
2000-0289 1362.00-00 Election by Small Business Corporation 12/29/2000
2000-0417 1362.00-00 Election by Small Business Corporation 12/29/2000

Official Adobe Website