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
2000-0314 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0313 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0312 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0311 1362.00-00 Election by Small Business Corporation 12/29/2000
2000-0310 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
2000-0308 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
2000-0306 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0305 1362.00-00 Election by Small Business Corporation 12/29/2000
2000-0304 1362.00-00 Election by Small Business Corporation 12/29/2000
2000-0303 1362.00-00 Election by Small Business Corporation 12/29/2000
2000-0302 4682.04-01 Definitions and Special Rules; Exceptions; Recycling 12/29/2000
2000-0301 1362.00-00 Election by Small Business Corporation 12/29/2000
2000-0300 457.08-01 Deferred Compensation Plans of State and Local Governments and Ta 12/29/2000
2000-0299 30.00-00 Credit for Qualified Electric Vehicles 12/29/2000
2000-0298 1362.00-0 Meals or Lodging Furnished for Convenience of Employer (Excluded 12/29/2000
2000-0297 1402.12-00 Definitions; Termination Payments to Insurance Agents 12/29/2000
2000-0296 1362.00-00 Election by Small Business Corporation 12/29/2000
2000-0295 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0294 501.03-17 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 12/29/2000
2000-0293 162.00-00 Trade or Business (Deductible v. Not Deductible) 12/29/2000
2000-0292 1362.00-00 Election by Small Business Corporation 12/29/2000
2000-0291 1362.00-00 Election by Small Business Corporation 12/29/2000
2000-0290 1362.00-00 Election by Small Business Corporation 12/29/2000

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