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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Number UILC Subject Release Date
2002-0233 9999.98-00 Not Able to Identify Under Present List 12/23/2002
2002-0232 9999.98-00 Not Able to Identify Under Present List 12/23/2002
2002-0231 9999.98-00 Not Able to Identify Under Present List 12/23/2002
2002-0230 9999.98-00 Not Able to Identify Under Present List 12/23/2002
2002-0229 9999.98-00 Not Able to Identify Under Present List 12/23/2002
2002-0228 9999.98-00 Not Able to Identify Under Present List 12/23/2002
2002-0227 3231.01-00 Employers v. Not Employers 12/23/2002
2002-0226 4051.02-00 Non-Highway Vehicles 12/23/2002
2002-0225 4051.02-00 Non-Highway Vehicles 12/23/2002
2002-0224 9999.98-00 Not Able to Identify Under Present List 12/23/2002
2002-0223 9999.98-00 Not Able to Identify Under Present List 12/23/2002
2002-0222 457.05-09 Index Number: 457.12-01 Deferrals as Property of Employer 2002-0222 Trusts 12/23/2002
2002-0221 6402.00-00 Authority to Make Credits or Refunds 12/23/2002
2002-0220 3231.01-00 Employers v. Not Employers 12/23/2002
2002-0219 3231.01-00 Employers v. Not Employers 12/23/2002
2002-0218 3231.01-00 Employers v. Not Employers 12/23/2002
2002-0217 1031.00-00 Exchange of Property Held for Productive Use or Investment 12/23/2002
2002-0216 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 12/23/2002
2002-0215 3121.01-22 Stock-based Remuneration and Stock Options 12/23/2002
2002-0214 9999.98-00 Not Able to Identify Under Present List 12/23/2002
2002-0213 3231.01-00 Employers v. Not Employers 12/23/2002
2002-0212 3231.01-00 Employers v. Not Employers 12/23/2002
2002-0211 104.03-00 Damages 12/23/2002
2002-0210 3231.01-00 Employers v. Not Employers 12/23/2002
2002-0209 3231.01-00 Employers v. Not Employers 12/23/2002