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. 

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Number UILC Subject Release Date
2001-0119 3121.01-22 Definitions; Wages; Stock-based Remuneration and Stock Options 06/29/2001
2001-0118 501.07-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. N... 06/29/2001
2001-0117 117.01-02 Qualified Scholarships; Qualified Scholarships; Qualified Tuition and ... 06/29/2001
2001-0116 213.05-00 Medical, Dental, etc., Expenses; Medical Care 06/29/2001
2001-0115 134.01-00 Certain Military Benefits; In General 06/29/2001
2001-0114 6011.00-00 General Requirement of Return, Statement, or List 06/29/2001
2001-0113 4681.00-00 Ozone Depleting Chemicals 06/29/2001
2001-0112 1362.00-00 Election by Small Business Corporation 06/29/2001
2001-0111 1362.00-00 Election by Small Business Corporation 06/29/2001
2001-0110 1362.00-00 Election by Small Business Corporation 06/29/2001
2001-0109 1362.00-00 Election by Small Business Corporation 06/29/2001
2001-0108 1362.02-00 Election by Small Business Corporation; Termination of Election 06/29/2001
2001-0107 3401.00-00 3401.01-00 Definitions; Wages Subject to Withholding 06/29/2001
2001-0106 1362.00-00 Election by Small Business Corporation 06/29/2001
2001-0105 213.05-00 Medical, Dental, etc., Expenses; Medical Care 06/29/2001
2001-0104 231.05-06 Medical, Dental, etc., Expenses; Medical Care; Cosmetic Surgery 06/29/2001
2001-0103 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v. Not... 06/29/2001
2001-0102 213.05-00 Medical, Dental, etc., Expenses; Medical Care 06/29/2001
2001-0101 6041.06-00 Information at Source; Exceptions 06/29/2001
2001-0100 6045.07-00 Returns of Brokers; Payments to Attorneys 06/29/2001
2001-0099 457.07-00 Deferred Compensation Plans of State and Local Governments and Tax Exe... 06/29/2001
2001-0098 501.03-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. N... 06/29/2001
2001-0097 9114.03-06 Tax Conventions (See Also 894.01-00 through 894.120); U.S. Income Tax 06/29/2001
2001-0096 501.03-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. N... 06/29/2001
2001-0095 501.03-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. N... 06/29/2001
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