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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Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
2002-0082 3231.01-00 Employers v. Not Employers 07/02/2002
2002-0081 3231.01-00 Employers v. Not Employers 06/25/2002
2002-0080 3231.01-00 Employers v. Not Employers 06/25/2002
2002-0079 861.00-00 Income From Sources Within the U.S. 07/02/2002
2002-0078 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 06/25/2002
2002-0077 213.05-00 Medical Care 06/24/2002
2002-0076 501.10-00 Domestic Fraternal Societies, Orders, and Associations 06/25/2002
2002-0075 179.00-00 Election to Expense Certain Depreciable Business Assets 07/02/2002
2002-0074 6041.00-00 Information at Source 06/24/2002
2002-0073 501.07-05 Business with Nonmembers 06/25/2002
2002-0072 179.00-00 Election to Expense Certain Depreciable Business Assets 06/24/2002
2002-0071 198.00-00 Expensing of Environmental Remediation Costs 06/25/2002
2002-0070 1245.01-03 Index Number: 263.03-02 Section 1245 Property 2002-0070 Repair v. Permanent Improvement 07/02/2002
2002-0069 72.02-00 Investment in Contract 06/24/2002
2002-0068 3121.02-05 If Employed in States Where There are Political Subdivisions or Instrumentalities 06/24/2002
2002-0067 9999.98-00 Not Able to Identify Under Present List 06/24/2002
2002-0066 9999.98-00 Not Able to Identify Under Present List 06/24/2002
2002-0063 911.11-01 Timely filed returns 06/24/2002
2002-0062 1362.00-00 Election by Small Business Corporation 06/24/2002
2002-0061 1362.00-00 Election by Small Business Corporation 06/24/2002
2002-0060 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 07/02/2002
2002-0059 162.08-04 Index Number: 162.13-03 Reimbursement 2002-0059 Travel 06/24/2002
2002-0058 1362.00-00 Election by Small Business Corporation 06/24/2002
2002-0057 368.05-00 Recapitalization (Type "E") 06/21/2002
2002-0056 179.00-00 Election to Expense Certain Depreciable Business Assets 06/21/2002