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. 

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尋求幫助
編號 UILC 主題 發布日期
2000-0142 513.00-00 Unrelated v. Not Unrelated Trade or Business 09/30/2000
2002-0243 4481.00-00 Use of Certain Vehicles Tax (Taxable v. Not Taxable) 12/23/2002
2001-0019 4481.00-00 Use of Certain Vehicles Tax (Taxable v. Not Taxable) 03/30/2001
2003-0029 4481.00-00 Use of Certain Vehicles Tax (Taxable v. Not Taxable) 03/28/2003
2002-0244 4481.00-00 Use of Certain Vehicles Tax (Taxable v. Not Taxable) 12/23/2002
2003-0030 4481.00-00 Use of Certain Vehicles Tax (Taxable v. Not Taxable) 02/26/2003
2002-0201 4481.00-00 Use of Certain Vehicles Tax (Taxable v. Not Taxable) 09/30/2002
2002-0001 61.52-01 Valuation 03/29/2002
2008-0031 61.53-01 Valuation Rules 09/23/2008
2009-0061 170.02-00 Value of Contribution 03/31/2009
2006-0093 3121.02-06 Voluntary Coverage of State, etc., Employees 12/28/2006
2005-0024 3121.02-06 Voluntary Coverage of State, etc., Employees 03/21/2005
2021-0028 501.09-00 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 12/30/2021
2001-0043 501.04-05 Voluntary Fire Co.; Legislative & Political Propaganda Activitie 03/30/2001
2010-0168 3402.02-00 Wage Bracket Method 09/30/2010
2017-0014 165.08-00 Wagering Losses 06/30/2017
2005-0094 3121.01-00 Wages 06/22/2005
2003-0068 3121.01-00 Wages 03/28/2003
2003-0241 3121.01-00 Wages 12/15/2003
2001-0196 3121.01-00 Wages 09/21/2001
2002-0206 3121.01-00 Wages 12/23/2002
2004-0119 3121.01-00 Wages 09/14/2004
2011-0075 3121.01-00 Wages 09/30/2011
2006-0069 3121.01-00 Wages 09/14/2006
2009-0070 3121.01-00 Wages 06/27/2009
2001-0006 3121.01-00 Wages 03/30/2001
2002-0284 3121.01-00 Wages 12/18/2002
2007-0041 3121.01-00 Wages 09/21/2007
2004-0060 3121.01-00 Wages 03/25/2004
2001-0238 3121.01-00 Wages 09/27/2001
2002-0005 3121.01-00 Wages 03/29/2002
2006-0055 3401.01-00 Wages Subject to Withholding 08/30/2006
2001-0046 3401.01-00 Wages Subject to Withholding 03/30/2001
2023-0002 3121.01-00; 3306.03-00; 3401.01-00 Wages; Employment; Wages Subject to Withholding 03/31/2023
2013-0023 3121.01-00; 3401.01-00; 3402.06-00 Wages; Wages Subject to Withholding; Supplemental Payments; ADMINISTRATION: Authority of officers of Internal Revenue 06/28/2013
2001-0245 6724.00-00 Waiver; Definitions and Special Rules 09/24/2001
2018-0036 83.01-00 When Includible in Gross Income 12/28/2018
2009-0073 83.01-00 When Includible in Gross Income 06/27/2009
2001-0276 6038.01-00 Who is Required to Furnish Information and Required Information for Foreign Corporations 12/10/2001
2002-0132 3402.05-00 Withholding Exemptions and Exemption Certificates 09/24/2002
2004-0008 3402.05-00 Withholding Exemptions and Exemption Certificates 03/12/2004
2009-0121 3402.05-00 Withholding Exemptions and Exemption Certificates 06/27/2009
2001-0295 3402.05-00 Withholding Exemptions and Exemption Certificates 12/10/2001
2012-0063 3402.05-00; 3402.06-00 Withholding Exemptions and Exemption Certificates; Supplemental Payments 09/28/2012
2005-0062 1441.00-00 Withholding of Tax on Nonresident Aliens (Required v. Not Required) 03/31/2005
2001-0076 1441.00-00 Withholding of Tax on Nonresident Aliens (Required v. Not Required) 06/29/2001
2001-0077 1441.00-00 Withholding of Tax on Nonresident Aliens (Required v. Not Required) 06/29/2001
2001-0138 1441.00-00 Withholding of Tax on Nonresident Aliens (Required v. Not Required) 06/29/2001
2010-0150 1441.00-00; 86.00-00; 7701.06-00; 3121.00-00 Withholding of Tax on Nonresident Aliens (Required v. Not Required); Social Security and Tier 1 Railroad Retirement Benefits; Person; Definitions 06/25/2010
2004-0003 3402.15-00 Withholding on Gambling Winnings 03/12/2004
2008-0012 132.03-00 Working Condition Fringe 06/24/2008
2006-0089 132.03-00 Working Condition Fringe 12/06/2006
2004-0122 132.03-00 Working Condition Fringe 09/14/2004
2010-0032 132.03-00 Working Condition Fringe 03/09/2010
2001-0002 132.03-00 Working Condition Fringe 03/30/2001
2009-0141 132.03-00, 274.08-00, 280F.05-00 Working Condition Fringe; Substantiation; Special Rules and Definitions 09/25/2009
2009-0159 132.03-00; 274.08-00; 280F.05-00 Working Condition Fringe; Substantiation; Special Rules and Definitions 09/25/2009
2016-0018 104.02-00 Workmen's Compensation 03/25/2016
2016-0028 104.02-00 Workmen's Compensation 06/24/2016
2016-0006 104.02-00 Workmen's Compensation 03/25/2016
2016-0016 104.02-00 Workmen's Compensation 03/25/2016
2016-0032 104.02-00 Workmen's Compensation 06/24/2016

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