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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Número UILC Asunto Fecha de publicación
2000-0264 6416.00-00 Certain Taxes on Sales and Services 12/29/2000
2000-0263 213.05-01 Medical, Dental, etc., Expenses; Medical Care; Travel 12/29/2000
2000-0262 162.08-06 Trade or Business (Deductible v. Not Deductible); Travel (See Als 12/29/2000
2000-0261 132.10-00 Certain Fringe Benefits; Transit Passes / Van Pools 12/29/2000
2000-0260 6033.00-00 Returns by Exempt Organizations (Section 501 Organizations) 2000-0260 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 12/29/2000
2000-0259 3121.01-00 Definitions; Wages 12/29/2000
2000-0258 501.03-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 12/29/2000
2000-0257 3121.15-00 Definitions; Application of Hospital Insurance Tax to Federal, St 12/29/2000
2000-0256 132.10-00 Certain Fringe Benefits; Transit Passes / Van Pools 12/29/2000
2000-0255 501.07-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 12/29/2000
2000-0254 501.03-31 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 12/29/2000
2000-0253 501.03-31 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 12/29/2000
2000-0252 274.10-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 12/29/2000
2000-0251 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 2000-0251 Excess Benefit Transaction 2000-0251 Failure to File Certain Information Returns, Registration Stateme 12/29/2000
2000-0250 501.03-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 2000-0250 Tax on Excess Expenditures to Influence Legislation 12/29/2000
2000-0249 501.03-03 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 12/29/2000
2000-0248 501.38-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 12/29/2000
2000-0247 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 12/29/2000
2000-0246 21.06-00 (Former Section 44A Redesignated as Section 21) Expenses for Hous 09/30/2000
2000-0245 401.29-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan; Cash or 09/30/2000
2000-0244 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Ta 09/30/2000
2000-0243 1362.00-00 Election by Small Business Corporation 09/30/2000
2000-0242 1362.00-00 Election by Small Business Corporation 09/30/2000
2000-0241 1362.00-00 Election by Small Business Corporation 09/30/2000
2000-0240 1362.00-00 Election by Small Business Corporation 09/30/2000

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