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
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
2001-0294 6013.03-00 Index Number: 1.04-00 Unmarried Individuals 2001-0294 Marital Status 12/11/2001
2001-0293 6109.00-00 Identifying Numbers 12/10/2001
2001-0292 42.08-01 Time for Making Allocation 12/10/2001
2001-0291 2002.00-00 Liability v. No Liability for Payment 12/10/2001
2001-0290 71.00-00 Index Number: 215.00-00 Alimony--Separate Maintenance Payments 2001-0290 Alimony, etc., Payments 12/10/2001
2001-0289 179.00-00 Election to Expense Certain Depreciable Business Assets 12/10/2001
2001-0288 162.00-00 Trade or Business (Deductible v. Not Deductible) 12/10/2001
2001-0287 861.03-03 Received from 80-20 companies 12/10/2001
2001-0286 170-07.03 Index Number: 170-07.05 Index Number: 170-07.06 Medical Organizations and Hospitals 2001-0286 Governmental Units 2001-0286 Publicly Supported Organizations 12/17/2001
2001-0285 2039.00-00 Annuities (Included v. Not Included in Gross Estate) 12/10/2001
2001-0284 1362.00-00 Election by Small Business Corporation 12/17/2001
2001-0283 1362.00-00 Election by Small Business Corporation 12/10/2001
2001-0282 1362.00-00 Election by Small Business Corporation 12/10/2001
2001-0281 190.00-00 Expenditures to Remove Architectural and Transportation Barriers to the Handicapped and Elderly 12/17/2001
2001-0280 702.04-00 Investment Clubs 12/10/2001
2001-0279 702.04-00 Investment Clubs 12/10/2001
2001-0278 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 12/10/2001
2001-0277 170.07-05 Governmental Units 12/10/2001
2001-0276 6038.01-00 Who is Required to Furnish Information and Required Information for Foreign Corporations 12/10/2001
2001-0275 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 12/11/2001
2001-0274 3121.01-22 Stock-based Remuneration and Stock Options 12/10/2001
2001-0273 3121.01-22 Stock-based Remuneration and Stock Options 12/10/2001

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