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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숫자 UILC 주제 출시일
2002-0055 1362.00-00 Election by Small Business Corporation 06/21/2002
2002-0053 1362.00-00 Election by Small Business Corporation 06/21/2002
2002-0052 1362.00-00 Election by Small Business Corporation 06/21/2002
2002-0051 1362.00-00 Election by Small Business Corporation 07/02/2002
2002-0050 1362.00-00 Election by Small Business Corporation 06/21/2002
2002-0049 1362.00-00 Election by Small Business Corporation 07/02/2002
2002-0048 1362.00-00 Election by Small Business Corporation 06/21/2002
2002-0047 1362.00-00 Election by Small Business Corporation 06/19/2002
2002-0046 9114.03-38 Switzerland 03/29/2002
2002-0045 1362.00-00 Election by Small Business Corporation 03/20/2002
2002-0044 3121.01-22 Stock-based Remuneration and Stock Options 03/29/2002
2002-0043 9999.98-00 Not Able to Identify Under Present List 03/29/2002
2002-0042 1362.00-00 Election by Small Business Corporation 03/19/2002
2002-0041 501.03-08 Index Number: 501.33-00 Educational Organizations 2002-0041 Private v. Public Interest Served 03/29/2002
2002-0040 1362.00-00 Election by Small Business Corporation 03/19/2002
2002-0039 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 03/19/2002
2002-0038 9999.98-00 Not Able to Identify Under Present List 03/19/2002
2002-0037 179.00-00 Election to Expense Certain Depreciable Business Assets 03/19/2002
2002-0036 871.02-05 Capital Gains of Aliens Present In the U.S. 183 Days or More 03/29/2002
2002-0035 6416.00-00 Index Number: 6421.00-00 Certain Taxes on Sales and Services 2002-0035 Gasoline Used for Certain Nonhighway Purposes, Used by Local Transit Systems or Sold For Certain Exempt Purposes 03/19/2002
2002-0034 117.05-00 Limitation 03/29/2002
2002-0033 1362.00-00 Election by Small Business Corporation 03/19/2002
2002-0032 1362.00-00 Election by Small Business Corporation 03/19/2002
2002-0031 1362.00-00 Election by Small Business Corporation 03/19/2002
2002-0030 1362.00-00 Election by Small Business Corporation 03/19/2002

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