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
2001-0219 457.07-00 Distribution Requirements 09/24/2001
2001-0218 1091.00-00 Loss From Wash Sales of Stock or Securities 09/24/2001
2001-0217 1362.00-00 Election by Small Business Corporation 09/21/2001
2001-0216 1362.00-00 Election by Small Business Corporation 09/21/2001
2001-0215 1362.00-00 Election by Small Business Corporation 09/21/2001
2001-0214 61.00-00 Gross Income v. Not Gross Income 09/21/2001
2001-0213 1362.00-00 Election by Small Business Corporation 09/21/2001
2001-0212 1362.00-00 Election by Small Business Corporation 09/21/2001
2001-0211 1362.00-00 Election by Small Business Corporation 09/21/2001
2001-0210 4001.00-00 Passenger Vehicles 09/24/2001
2001-0209 6421.00-00 Index Number: 6427.00-00 Gasoline Used for Certain Nonhighway Purposes, Used by Local Transit Systems or Sold For Certain Exempt Purposes 2001-0209 Fuels Not Used for Taxable Purposes 09/24/2001
2001-0208 457.05-01 Plan 09/25/2001
2001-0207 34.00-00 Certain Users of Gasoline and Special Fuels 09/24/2001
2001-0206 3121.04-01 Common Law Tests 09/21/2001
2001-0205 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 09/25/2001
2001-0204 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 09/25/2001
2001-0203 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 09/21/2001
2001-0202 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 09/21/2001
2001-0201 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 09/24/2001
2001-0200 179.00-00 Election to Expense Certain Depreciable Business Assets 09/21/2001
2001-0199 3121.04-11 Salesman, Agents, and Distributors 09/21/2001
2001-0198 6039E.00-00 Information Concerning Resident Status 09/21/2001
2001-0197 179.00-00 Election to Expense Certain Depreciable Business Assets 09/21/2001
2001-0196 3121.01-00 Wages 09/21/2001
2001-0195 6103.00-00 Confidentiality and Disclosure of Returns and Return Information 09/21/2001

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