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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숫자 UILC 주제 출시일
2000-0239 1362.00-00 Election by Small Business Corporation 09/30/2000
2000-0238 7701.00-00 Definitions 09/30/2000
2000-0237 3506.00-00 Individuals Providing Companion Sitting Placement Services 09/30/2000
2000-0236 132.05-00 Certain Fringe Benefits; Other Individuals Treated as Employees 09/30/2000
2000-0235 132.05-00 Certain Fringe Benefits; Other Individuals Treated as Employees 09/30/2000
2000-0234 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Finan 09/30/2000
2000-0233 1362.00-00 Election by Small Business Corporation 09/30/2000
2000-0232 1362.00-00 Election by Small Business Corporation 09/30/2000
2000-0231 1362.00-00 Election by Small Business Corporation 09/30/2000
2000-0230 1362.00-00 Election by Small Business Corporation 09/30/2000
2000-0229 1362.00-00 Election by Small Business Corporation 09/30/2000
2000-0228 1362.00-00 Election by Small Business Corporation 09/30/2000
2000-0227 170.14-00 Charitable, Etc. Contributions and Gifts; Qualified Conservation 09/30/2000
2000-0226 72.17-01 Annuities: Endowment and Life Insurance (Included v. Not Included 09/30/2000
2000-0225 274.08-00 Disallowance of Certain Entertainment, etc., Expense (Allowable v 09/30/2000
2000-0224 1362.02-01 Election by Small Business Corporation; Termination of Election; 09/30/2000
2000-0223 3402.05-00 Income Tax Collected at Source; Withholding Exemptions and Exempt 09/30/2000
2000-0222 194.10-00 Contributions to Employer Liability Trusts; Amortization of Refor 09/30/2000
2000-0221 3101.00-00 Rate and Measure of Employee Tax 09/30/2000
2000-0220 61.09-18 Gross Income v. Not Gross Income; Compensation for Services; Disc 2000-0220 Certain Military Benefits; Other Benefits Not Excludable 09/30/2000
2000-0219 1362.00-00 Election by Small Business Corporation 09/30/2000
2000-0218 1362.00-00 Election by Small Business Corporation 09/30/2000
2000-0217 1362.00-00 Election by Small Business Corporation 09/30/2000
2000-0216 104.03-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 09/30/2000
2000-0215 213.05-00 Medical, Dental, etc., Expenses; Medical Care 09/30/2000

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