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.

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Número UILC Asunto Fecha de publicación
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

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