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.
Помощь по поиску
Номер UILC Тема Дата публикации
2002-0004 3402-06-00 Supplemental Payments 03/29/2002
2002-0003 132.10-00 Transit Passes Van Pools 03/19/2002
2002-0002 62-00-00 Index Number: 62.14-00 Index Number: 274.08-00 Adjusted Gross Income Defined 2002-0002 Other 2002-0002 Substantiation 2002-0002 Qualified Nonpersonal Use Vehicle 2002-0002 Qualified Nonpersonal Use Vehicle 2002-0002 Definition of Listed Property 2002-0002 Means of Transportation 2002-0002 Qualified Bus 04/03/2002
2002-0001 61.52-01 Valuation 03/29/2002
2001-0315 6012.00-00 Persons Required to Make Returns of Income (Required v. Not Required) 12/17/2001
2001-0314 1362.00-00 Election by Small Business Corporation 12/11/2001
2001-0313 1362.00-00 Election by Small Business Corporation 12/10/2001
2001-0312 1362.00-00 Election by Small Business Corporation 12/10/2001
2001-0311 1362.00-00 Election by Small Business Corporation 12/17/2001
2001-0310 1362.00-00 Election by Small Business Corporation 12/10/2001
2001-0309 1362.00-00 Election by Small Business Corporation 12/10/2001
2001-0308 1362.00-00 Election by Small Business Corporation 12/10/2001
2001-0307 1362.00-00 Election by Small Business Corporation 12/10/2001
2001-0306 1362.00-00 Election by Small Business Corporation 12/10/2001
2001-0305 1362.00-00 Election by Small Business Corporation 12/10/2001
2001-0304 1362.00-00 Election by Small Business Corporation 12/11/2001
2001-0303 6011.00-00 General Requirement of Return, Statement, or List 12/10/2001
2001-0302 151.03-00 Dependents 12/11/2001
2001-0301 6001.00-00 Notice or Regulations Requiring Records, Statements, and Special Returns (Sufficient v. Insufficient Records) (See 7602.00-00) 12/10/2001
2001-0300 1402.05-00 Ministers, Members of Religious Orders, Christian Science Practitioners (Election) 12/10/2001
2001-0299 457.05-06 Limited Catch-up 12/10/2001
2001-0298 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 12/10/2001
2001-0297 213.05-00 Medical Care 12/10/2001
2001-0296 6421.00-00 Gasoline Used for Certain Nonhighway Purposes, Used by Local Transit Systems or Sold For Certain Exempt Purposes 12/10/2001
2001-0295 3402.05-00 Withholding Exemptions and Exemption Certificates 12/10/2001

Get Adobe Acrobat Reader