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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尋求幫助
編號 UILC 主題 發布日期
2001-0069 3121.04-18 Insurance Salesmen 03/30/2001
2001-0068 6427.04-18 Fuels Not Used for Taxable Purposes 03/30/2001
2001-0067 701.00-00 Partners,Not Partnerships,Subject to Tax;U.S.Trade or Business 03/30/2001
2001-0066 213.05-00 Medical Care 03/30/2001
2001-0065 1.11-00 Maximum Capital Gains Rate 03/30/2001
2001-0064 4251.01-00 Imposition and Rate of Tax 03/30/2001
2001-0063 9114.03-02 Australia 03/30/2001
2001-0062 179.00-00 Election to Expense Certain Depreciable Business Assets 03/30/2001
2001-0061 1362.00-00 Election by Small Business Corporation 03/31/2001
2001-0060 1362.00-00 Election by Small Business Corporation 03/30/2001
2001-0059 1362.00-00 Election by Small Business Corporation 03/30/2001
2001-0058 1362.00-00 Election by Small Business Corporation 03/30/2001
2001-0057 1362.00-00 Election by Small Business Corporation 03/30/2001
2001-0056 1362.00-00 Election by Small Business Corporation 03/30/2001
2001-0055 1362.00-00 Election by Small Business Corporation 03/30/2001
2001-0054 1362.00-00 Election by Small Business Corporation 03/30/2001
2001-0053 1362.00-00 Election by Small Business Corporation 03/30/2001
2001-0052 274.08-00 Substantiation 03/30/2001
2001-0051 4081.00-00 Gasoline and Diesel Fuels 03/30/2001
2001-0050 132.10-00 Transit Passes / Van Pools 03/30/2001
2001-0049 501.38-00 Legislative and Political Propaganda Activities 03/30/2001
2001-0048 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 03/30/2001
2001-0047 6051.00-00; 6011.00-00 Receipts for Employees; Requirement of Return, Statement, List 03/30/2001
2001-0046 3401.01-00 Wages Subject to Withholding 03/30/2001
2001-0045 4051.00-00 Tax on Heavy Trucks & Trailers Sold at Retail (Taxable v. Non-Taxable) 03/30/2001

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