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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Номер UILC Тема Дата публикации
2001-0169 3121.02-07 Mandatory Coverage of State, etc., Employees 09/21/2001
2001-0168 86.01-01 In General 09/21/2001
2001-0167 401.06-00 Required Distributions 09/21/2001
2001-0166 468B.07-00 Clarification Of Taxation of Certain Funds 09/21/2001
2001-0165 212.13-00 Expenses for Production of Income; Insurance Premiums 06/29/2001
2001-0164 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 06/29/2001
2001-0163 1362.00-00 Election by Small Business Corporation 06/29/2001
2001-0162 1362.02-01 Election by Small Business Corporation; Termination of Election; Revoc... 06/29/2001
2001-0161 1362.01-03 Election by Small Business Corporation; Eligible v. Ineligible; Late E... 06/29/2001
2001-0160 1362.01-01 Election by Small Business Corporation; Eligible v. Ineligible; Shareh... 06/29/2001
2001-0159 1362.02-01 Election by Small Business Corporation; Termination of Election; Revoc... 06/29/2001
2001-0158 1362.00-00 Election by Small Business Corporation 06/29/2001
2001-0157 152.09-00 Dependent Defined; Nonresident, Non U.S. Citizen 06/29/2001
2001-0156 162.08-06 Trade or Business (Deductible v. Not Deductible); Travel (See Also Iss... 06/29/2001
2001-0155 213.05-00 Medical, Dental, etc., Expenses; Medical Care 06/29/2001
2001-0154 6103.01-00 Confidentiality and Disclosure of Returns and Return Information; Gene... 06/29/2001
2001-0153 3111.00-00 Liability and Payment of Employer Tax 06/29/2001
2001-0152 1362.00-00 Election by Small Business Corporation 06/29/2001
2001-0151 1362.00-00 Election by Small Business Corporation 06/29/2001
2001-0150 1362.00-00 Election by Small Business Corporation 06/29/2001
2001-0149 4081.01-00 Gasoline and Diesel Fuels; Tax on Removal, Entry,or Sale 06/29/2001
2001-0148 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 06/29/2001
2001-0147 1362.01-03 Election by Small Business Corporation; Eligible v. Ineligible; Late E... 06/29/2001
2001-0146 168.00-00 Modified Accelerated Cost Recovery System 06/29/2001
2001-0145 213.00-00 Medical, Dental, etc. Expenses 06/29/2001

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