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 ob体育s.

  1. Enter a term in the Find box.
  2. Click the Search button.
??? ??
?? UILC ?? ???
2001-0064 4251.01-00 Imposition and Rate of Tax 03/30/2001
2001-0063 9114.03-02 Australia 03/30/2001
2001-0062 179.00-00 Election to Expense Certain Depreciable Business Assets 03/30/2001
2001-0061 1362.00-00 Election by Small Business Corporation 03/31/2001
2001-0060 1362.00-00 Election by Small Business Corporation 03/30/2001
2001-0059 1362.00-00 Election by Small Business Corporation 03/30/2001
2001-0058 1362.00-00 Election by Small Business Corporation 03/30/2001
2001-0057 1362.00-00 Election by Small Business Corporation 03/30/2001
2001-0056 1362.00-00 Election by Small Business Corporation 03/30/2001
2001-0055 1362.00-00 Election by Small Business Corporation 03/30/2001
2001-0054 1362.00-00 Election by Small Business Corporation 03/30/2001
2001-0053 1362.00-00 Election by Small Business Corporation 03/30/2001
2001-0052 274.08-00 Substantiation 03/30/2001
2001-0051 4081.00-00 Gasoline and Diesel Fuels 03/30/2001
2001-0050 132.10-00 Transit Passes / Van Pools 03/30/2001
2001-0049 501.38-00 Legislative and Political Propaganda Activities 03/30/2001
2001-0048 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 03/30/2001
2001-0047 6051.00-00; 6011.00-00 Receipts for Employees; Requirement of Return, Statement, List 03/30/2001
2001-0046 3401.01-00 Wages Subject to Withholding 03/30/2001
2001-0045 4051.00-00 Tax on Heavy Trucks & Trailers Sold at Retail (Taxable v. Non-Taxable) 03/30/2001
2001-0044 451.14-00 Constructive Receipt 03/30/2001
2001-0043 501.04-05 Voluntary Fire Co.; Legislative & Political Propaganda Activitie 03/30/2001
2001-0042 179.00-00 Election to Expense Certain Depreciable Business Assets 03/30/2001
2001-0041 1361.02-01 Revocation 03/30/2001
2001-0040 1361.02-01 Revocation 03/30/2001
2001-0039 1362.00-00 Election by Small Business Corporation 03/30/2001
2001-0038 501.04-00 Civic Leagues and Social Welfare Groups 03/30/2001
2001-0037 1362.00-00 Election by Small Business Corporation 03/30/2001
2001-0036 213.05-00 Medical Care 03/30/2001
2001-0035 1362.00-00 Election by Small Business Corporation 03/30/2001
2001-0034 4081.00-00 Gasoline and Diesel Fuels 03/30/2001
2001-0033 0162.03-01 Substantiation 03/30/2001
2001-0032 3402.06-00 Supplemental Payments 03/30/2001
2001-0031 4081.00-00 Gasoline and Diesel Fuels 03/30/2001
2001-0030 403.04-00 Annuities Purchased by Section 501(c)(3) Org or Public Schools 03/30/2001
2001-0029 1362.02-01 Revocation 03/30/2001
2001-0028 861.00-00 Income From Sources Within the U.S. 03/30/2001
2001-0027 861.00-00 Election to Expense Certain Depreciable Business Assets 03/30/2001
2001-0026 179.00-00 Election to Expense Certain Depreciable Business Assets 03/30/2001
2001-0025 3121.02-00 Employment 03/30/2001
2001-0024 3121.02-07 Mandatory Coverage of State, etc., Employees 03/30/2001
2001-0023 3121.02-00 Employment 03/30/2001
2001-0022 1362.00-00 Election by Small Business Corporation 03/30/2001
2001-0021 1362.00-00 Election by Small Business Corporation 03/30/2001
2001-0020 1362.00-00 Election by Small Business Corporation 03/30/2001
2001-0019 4481.00-00 Use of Certain Vehicles Tax (Taxable v. Not Taxable) 03/30/2001
2001-0018 213.05-00 Medical Care 03/30/2001
2001-0017 1362.00-00 Election by Small Business Corporation 03/30/2001
2001-0016 213.05-00 Medical Care 03/30/2001
2001-0015 162.03-01 Substantiation 03/30/2001
2001-0014 162.00-00 Trade or Business (Deductible v. Not Deductible) 03/30/2001
2001-0013 3121.02-07 Mandatory Coverage of State, etc., Employees 03/30/2001
2001-0012 6413.02-00 Overpayments; Credit of Overpayment; Collection After Assessment 03/30/2001
2001-0011 104.04-00 Armed Services, etc. 03/30/2001
2001-0010 1362.00-00 Election by Small Business Corporation 03/30/2001
2001-0009 3101.00-00 3111.00-00 3121.02-05 Miscellaneous Employment Issues 03/30/2001
2001-0008 274.10-00 Qualified Nonpersonal Use Vehicle 03/30/2001
2001-0007 274.08-00 Substantiation 03/30/2001
2001-0006 3121.01-00 Wages 03/30/2001
2001-0005 3121.02-00 Employment 03/30/2001
2001-0004 408.00-00 Individual Retirement Accounts 03/30/2001
2001-0003 3121.04-01 Common Law Tests 03/30/2001
2001-0002 132.03-00 Working Condition Fringe 03/30/2001
2001-0001 3121.04-00 Employees 03/30/2001
2000-0420 6042.00-00 Returns Regarding Payments of Dividends and Corporate Earnings an 12/29/2000
2000-0419 3121.00-00 Definitions 12/29/2000
2000-0418 1362.00-00 Election by Small Business Corporation 12/29/2000
2000-0417 1362.00-00 Election by Small Business Corporation 12/29/2000
2000-0416 1362.00-00 Election by Small Business Corporation 12/29/2000
2000-0415 9999.98-00 Miscellaneous Issues; Not Able to Identify Under Present List 12/29/2000
2000-0414 1362.00-00 Election by Small Business Corporation 12/29/2000
2000-0413 1362.00-00 Election by Small Business Corporation 12/29/2000
2000-0412 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
2000-0410 213.05-00 Medical, Dental, etc., Expenses; Medical Care 12/29/2000
2000-0409 4081.00-00 Gasoline and Diesel Fuels 12/29/2000
2000-0408 6039.00-00 Information Required in Connection With Certain Options 12/29/2000
2000-0407 72.05-00 Annuities: Endowment and Life Insurance (Included v. Not Included 12/29/2000
2000-0406 162.03-01 Trade or Business (Deductible v. Not Deductible); Proof of Expend 12/29/2000
2000-0405 213.05-00 Medical, Dental, etc., Expenses; Medical Care 12/29/2000
2000-0404 512.01-00 Unrelated Business Taxable Income (Taxable v. Not Taxable); Excep 12/29/2000
2000-0403 1362.00-00 Election by Small Business Corporation 12/29/2000
2000-0402 23.03-01 Credit for Adoption Expenses; Year Credit Allowed - In General; D 12/29/2000
2000-0401 162.03-01 Election by Small Business Corporation 12/29/2000
2000-0400 1362.00-00 Election by Small Business Corporation 12/29/2000
2000-0399 1362.00-00 Election by Small Business Corporation 12/29/2000
2000-0398 1362.00-00 Election by Small Business Corporation 12/29/2000
2000-0397 151.03-00 Allowance of Deductions for Personal Exemption; Dependents 12/29/2000
2000-0396 212.09-08 Expenses for Production of Income; Legal And Accounting Expense; 12/29/2000
2000-0395 1362.00-00 Election by Small Business Corporation 12/29/2000
2000-0394 6109.04-00 Identifying Numbers; Requirement to Obtain 12/29/2000
2000-0393 262.00-00 Personal, Living, and Family Expenses 12/29/2000
2000-0392 1362.00-00 Election by Small Business Corporation 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
2000-0390 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
2000-0388 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
2000-0386 274.08-00 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