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
2002-0107 3231.01-00 Employers v. Not Employers 07/02/2002
2002-0106 3231.01-00 Employers v. Not Employers 06/25/2002
2002-0105 861.00-00 Income From Sources Within the U.S. 07/02/2002
2002-0104 1362.02-01 Revocation 06/25/2002
2002-0103 3121.02-07 Mandatory Coverage of State, etc., Employees 06/25/2002
2002-0102 6041.00-00 Information at Source 06/25/2002
2002-0101 262.00-00 Personal, Living, and Family Expenses 06/25/2002
2002-0100 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 06/25/2002
2002-0099 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 07/02/2002
2002-0098 2039.00-00 Annuities (Included v. Not Included in Gross Estate) 06/25/2002
2002-0097 3405.00-00 Special Rules for Pensions, Annuities, and Certain Other Deferred Income 06/25/2002
2002-0096 3121.02-00 Employment 07/02/2002
2002-0095 3231.01-00 Employers v. Not Employers 06/25/2002
2002-0094 3121.01-22 Stock-based Remuneration and Stock Options 06/25/2002
2002-0093 1362.00-00 Employers v. Not Employers 06/25/2002
2002-0092 3231.01-00 Employers v. Not Employers 07/02/2002
2002-0091 1362.00-00 Election by Small Business Corporation 07/02/2002
2002-0090 1362.00-00 Election by Small Business Corporation 06/25/2002
2002-0089 1362.00-00 Election by Small Business Corporation 06/25/2002
2002-0088 1362.00-00 Election by Small Business Corporation 07/02/2002
2002-0087 1362.00-00 Election by Small Business Corporation 06/25/2002
2002-0086 1362.00-00 Election by Small Business Corporation 06/25/2002
2002-0085 3231.01-00 Employers v. Not Employers 07/02/2002
2002-0084 3231.01-00 Employers v. Not Employers 07/02/2002
2002-0083 3231.01-00 Employers v. Not Employers 07/02/2002