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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编号 UILC 主题 发布日期
2000-0064 213.00-00 Medical, Dental, etc., Expenses 06/20/2000
2000-0063 1402.00-00 Definitions 06/30/2000
2000-0062 162.00-00 Trade or Business (Deductible v. Not Deductible) 2000-0062 Deductions For Losses; Limitations on Losses of Individuals - Tra 06/30/2000
2000-0061 1362.00-00 Election by Small Business Corporation 06/30/2000
2000-0060 1362.00-00 Election by Small Business Corporation 06/30/2000
2000-0059 468A.00-00 Special Rules for Decommissioning Cost 06/30/2000
2000-0058 1402.00-00 Definitions; Net Earnings From Self-Employment; Working Interests 06/30/2000
2000-0057 2001.00-00 Imposition and Rate of Tax 06/30/2000
2000-0056 2503.00-00 Taxable Gifts (Annual Exclusion Allowed v. Not Allowed) 06/30/2000
2000-0055 453.00-00 Installment Method (Available v. Not Available) 06/30/2000
2000-0054 6654.00-00 Failure By Individual to Pay Estimated Income Tax 06/30/2000
2000-0053 9114.03-42 Tax Conventions (See Also 894.01-00 through 894.12-00); U.S. Inco 06/30/2000
2000-0052 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Ta 06/30/2000
2000-0051 1362.00-00 Election by Small Business Corporation 06/30/2000
2000-0050 1362.00-00 Election by Small Business Corporation 06/30/2000
2000-0049 170.16-00 Charitable, Etc. Contributions and Gifts; Travel Expenses 06/30/2000
2000-0048 1362.00-00 Election by Small Business Corporation 06/30/2000
2000-0047 6103.01-00 Confidentiality and Disclosure of Returns and Return Information; 06/30/2000
2000-0046 1372.03-00 Treatment Of Fringe Benefits; R 1982 Termination of Election 06/30/2000
2000-0045 162.36-04 Trade or Business (Deductible v. Not Deductible); Million Dollar 06/30/2000
2000-0044 274.00-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 06/30/2000
2000-0043 3402.05-00 Income Tax Collected at Source; Withholding Exemptions and Exempt 06/30/2000
2000-0042 274.00-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 06/30/2000
2000-0041 453.00-00 Installment Method (Available v. Not Available) 06/30/2000
2000-0040 6109.05-00 Identifying Numbers; Requirement to Furnish 06/30/2000

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