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.

View more about Using IRS Forms, Instructions, Publications and Other Item Files.

  1. Enter a term in the Find box.
  2. Click the Search button.
Buscar ayuda
Número UILC Asunto Fecha de publicación
2001-0144 6721.00-00 Failure to File Certain Information Returns (See Also 6652.00-00) 06/29/2001
2001-0143 170.15-00 Charitable, Etc. Contributions and Gifts; Standard Mileage Rate 06/29/2001
2001-0142 32.02-00 Former Section 43 (Redesignated Section 32) Earned Income Credit; Earn... 06/29/2001
2001-0141 86.01-00 Social Security and Tier 1 Railroad Retirement Benefits; Computation 06/29/2001
2001-0140 368.00-00 Definitions Relating to Corporate Reorganizations 06/29/2001
2001-0139 162.03-01 Trade or Business (Deductible v. Not Deductible); Proof of Expenditure 06/29/2001
2001-0138 1441.00-00 Withholding of Tax on Nonresident Aliens (Required v. Not Required) 06/29/2001
2001-0137 4161.00-00 Sporting Goods Taxes 06/29/2001
2001-0136 501.04-04 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. N... 06/29/2001
2001-0135 852.02-00 Taxation of Regulated Investment Companies and Their Shareholders; Cap... 06/29/2001
2001-0134 25A.00-00 Hope and Lifetime Learning Credits 06/29/2001
2001-0133 168.20-05 Modified Accelerated Cost Recovery System; Classification of Property;... 06/29/2001
2001-0132 3121.02-08 Definitions; Employment; Services of Ministers or Members of an Order 06/29/2001
2001-0131 86.00-00 Social Security and Tier 1 Railroad Retirement Benefits 06/29/2001
2001-0130 3121.01-22 Definitions; Wages; Stock-based Remuneration and Stock Options 06/29/2001
2001-0129 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 06/29/2001
2001-0128 501.03-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. N... 06/29/2001
2001-0127 162.03-01 Trade or Business (Deductible v. Not Deductible); Proof of Expenditure 06/29/2001
2001-0126 6033.01-00 Returns by Exempt Organizations (Section 501 Organizations); Exempt v.... 06/29/2001
2001-0125 1362.00-00 Election by Small Business Corporation 06/29/2001
2001-0124 2.02-00 Definitions and Special Rules; Head of Household 06/29/2001
2001-0123 1362.00-00 Election by Small Business Corporation 06/29/2001
2001-0122 863.00-00 Items Not Specified in Sections 861 or 862 06/29/2001
2001-0121 72.07-02 Annuities: Endowment and Life Insurance (Included v. Not Included in G... 06/29/2001
2001-0120 4251.00-00 Communications Tax (Taxable v. Not Taxable) 06/29/2001

Get Adobe Acrobat Reader