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.
Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
2004-0148 1362.02-01 Revocation 09/13/2004
2004-0147 1362.01-03 Late Elections 09/13/2004
2004-0146 1362.02-01 Revocation 09/13/2004
2004-0145 1362.01-03 Late Elections 09/13/2004
2004-0144 1362.01-03 Late Elections 09/13/2004
2004-0143 1362.01-03 Late Elections 09/13/2004
2004-0142 1362.01-03 Late Elections 09/01/2004
2004-0141 3231.01-00 Employers v. Not Employers 09/01/2004
2004-0140 3231.01-00 Employers v. Not Employers 09/01/2004
2004-0139 3231.01-00 Employers v. Not Employers 09/01/2004
2004-0138 1362.01-03 Late Elections 09/01/2004
2004-0137 1362.00-00 Election by Small Business Corporation 09/01/2004
2004-0136 3231.01-00 Employers v. Not Employers 09/01/2004
2004-0135 3231.01-00 Employers v. Not Employers 09/01/2004
2004-0134 179.00-00 Election to Expense Certain Depreciable Business Assets 09/01/2004
2004-0133 3231.01-00 Employers v. Not Employers 09/01/2004
2004-0132 3231.01-00 Employers v. Not Employers 09/01/2004
2004-0131 3231.01-00 Employers v. Not Employers 09/01/2004
2004-0130 3231.01-00 Employers v. Not Employers 09/01/2004
2004-0129 3231.01-00 Employers v. Not Employers 09/01/2004
2004-0128 3231.01-00 Employers v. Not Employers 09/01/2004
2004-0127 1361.05-00 Qualified Subchapter S Subsidiary 09/01/2004
2004-0126 3231.01-00 Employers v. Not Employers 09/01/2004
2004-0125 61.22-01 Insolvency 09/01/2004
2004-0124 3121.01-16 Agricultural Labor 09/14/2004

Get Adobe Acrobat Reader