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 Files.

  1. Enter a term in the Find box.
  2. Click the Search button.
도움말 찾기
숫자 UILC 주제 출시일
2000-0289 1362.00-00 Election by Small Business Corporation 12/29/2000
2000-0288 213.05-01 Medical, Dental, etc., Expenses; Medical Care; Travel 12/29/2000
2000-0287 1362.00-00 Election by Small Business Corporation 12/29/2000
2000-0286 1362.00-00 Election by Small Business Corporation 12/29/2000
2000-0285 1362.00-00 Election by Small Business Corporation 12/29/2000
2000-0284 1362.00-00 Election by Small Business Corporation 12/29/2000
2000-0283 1362.00-00 Election by Small Business Corporation 12/29/2000
2000-0282 9999.98-00 Miscellaneous Issues; Not Able to Identify Under Present List 12/29/2000
2000-0281 9114.03-06 Tax Conventions (See Also 894.01-00 through 894.12-00); U.S. Inco 12/29/2000
2000-0280 6041.00-00 Information at Source 12/29/2000
2000-0279 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0278 911.11-00 Citizens or Residents of the United States Living Abroad; Electio 12/29/2000
2000-0277 213.00-00 Medical, Dental, etc., Expenses 12/29/2000
2000-0276 213.05-00 Medical, Dental, etc., Expenses; Medical Care 12/29/2000
2000-0275 1402.01-00 Definitions; Net Earnings From Self-Employment 12/29/2000
2000-0274 1362.00-00 Election by Small Business Corporation 12/29/2000
2000-0273 1362.00-00 Election by Small Business Corporation 12/29/2000
2000-0272 44.62-00 Purchase of New Principal Residence; Eligible Access Expenditures 2000-0272 Expenditures to Remove Architectural and Transportation Barriers 12/29/2000
2000-0271 1362.00-00 Election by Small Business Corporation 12/29/2000
2000-0270 1362.00-00 Election by Small Business Corporation 12/29/2000
2000-0269 1362.00-00 Election by Small Business Corporation 12/29/2000
2000-0268 47.02-08 Rehabilitation Credit; Definitions; Certified Historic Structures 12/29/2000
2000-0267 9999.00-00 Miscellaneous Issues 12/29/2000
2000-0266 25A.00-00 Hope and Lifetime Learning Credits 12/29/2000
2000-0265 1362.00-00 Election by Small Business Corporation 12/29/2000