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. 

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숫자 UILC 주제 출시일
2004-0023 1362.01-03 Late Elections 03/15/2004
2004-0022 1362.01-03 Late Elections 03/15/2004
2004-0021 1362.01-03 Late Elections 03/15/2004
2004-0020 1362.01-03 Late Elections 03/15/2004
2004-0019 1362.01-03 Late Elections 03/12/2004
2004-0018 1362.01-03 Late Elections 03/12/2004
2004-0017 1362.01-03 Late Elections 03/12/2004
2004-0016 1362.01-03 Late Elections 03/12/2004
2004-0015 1361.01-03 Non-Resident Alien as Shareholder 03/12/2004
2004-0014 1362.01-03 Late Elections 03/12/2004
2004-0013 1362.01-03 Late Elections 03/12/2004
2004-0012 528.00-00 Certain Homeowners Associations 03/12/2004
2004-0011 1362.01-03 Late Elections 03/12/2004
2004-0010 174.04-00 Trade or Business 03/12/2004
2004-0009 61.09-18 Discharge of Indebtedness 03/12/2004
2004-0008 3402.05-00 Withholding Exemptions and Exemption Certificates 03/12/2004
2004-0007 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/12/2004
2004-0006 451.13-01 Services (Rev. Rul. 71-21) 03/30/2004
2004-0005 1362.00-00 Election by Small Business Corporation 03/12/2004
2004-0004 1362.01-03 Late Elections 03/12/2004
2004-0003 3402.15-00 Withholding on Gambling Winnings 03/12/2004
2004-0002 3121.00-00 Definitions 03/12/2004
2004-0001 1221.00-00 Capital Asset v. Not a Capital Asset 02/27/2004
2003-0316 1362.02-01 Revocation 12/30/2003
2003-0315 1361.01-03 Non-Resident Alien as Shareholder 12/30/2003

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