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
2004-0198 1362.00-00 Election by Small Business Corporation 12/22/2004
2004-0197 1362.00-00 Election by Small Business Corporation 12/22/2004
2004-0196 1362.01-03 Late Elections 12/22/2004
2004-0195 3121.14-00 Concurrent Employment 6413.02-00 Overpayments of Tax 12/22/2004
2004-0194 1362.00-00 Election by Small Business Corporation 12/22/2004
2004-0193 280F.00-00 Limitation on Investment Tax Credit and Depreciation for Luxury Automobiles Limitation Where Certain Property Used for Personal Purposes 12/22/2004
2004-0192 457.08-01 Eligible Employer 12/22/2004
2004-0191 179.00-00 Election to Expense Certain Depreciable Business Assets 12/22/2004
2004-0190 9100.00-00 Extension of Time for Making Certain Elections 12/22/2004
2004-0189 9999.98-00 Not Able to Identify Under Present List 12/22/2004
2004-0188 179.00-00 Election to Expense Certain Depreciable Business Assets 12/23/2004
2004-0187 213.05-00 Medical Care 12/22/2004
2004-0186 179.00-00 Election to Expense Certain Depreciable Business Assets 12/23/2004
2004-0185 162.12-00 Education 12/22/2004
2004-0184 1362.01-03 Late Elections 12/22/2004
2004-0183 1362.01-03 Late Elections 12/23/2004
2004-0182 1362.01-03 Late Elections 12/22/2004
2004-0181 1362.00-00 Election by Small Business Corporation 12/23/2004
2004-0180 179.00-00 Election to Expense Certain Depreciable Business Assets 12/22/2004
2004-0179 3121.04-16 Agent Drivers 12/23/2004
2004-0178 62.02-05 Tool / Equipment Rental 12/22/2004
2004-0177 457.09-04 Transfers Between Plans 12/22/2004
2004-0176 901.01-03 Definition of Income Tax 12/22/2004
2004-0175 61.00-00 Gross Income v. Not Gross Income 12/21/2004
2004-0174 3401.04-01 Employer v. Not an Employer 12/21/2004

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