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
2005-0188 7701.00-00 Definitions 09/22/2005
2005-0187 6045.08-00 Form and Content of Required Report 09/22/2005
2005-0186 1362.00-00 Election by Small Business Corporation 09/22/2005
2005-0185 1362.00-00 Election by Small Business Corporation 09/22/2005
2005-0184 1362.01-03 Late Elections 09/22/2005
2005-0183 7701.00-00 Definitions 09/22/2005
2005-0182 9114.03-42 United Kingdom 09/22/2005
2005-0181 1362.01-03 Late Elections 09/22/2005
2005-0180 1362.01-03 Late Elections 09/22/2005
2005-0179 1362.01-03 Late Elections 09/22/2005
2005-0178 1362.01-03 Late Elections 09/22/2005
2005-0177 1362.01-03 Late Elections 09/22/2005
2005-0176 1362.01-03 Late Elections 09/22/2005
2005-0175 1362.01-03 Late Elections 09/22/2005
2005-0174 1362.01-03 Late Elections 09/22/2005
2005-0173 1362.02-01 Revocation 09/22/2005
2005-0172 6041.03-00 Fixed or Determinable Gains, Profits, or Income 09/21/2005
2005-0171 1012.13-01 Identification of Shares 09/21/2005
2005-0170 1221.03-01 Similar Property 09/21/2005
2005-0169 1362.01-03 Late Elections 09/21/2005
2005-0168 1362.01-03 Late Elections 09/22/2005
2005-0167 1362.01-03 Late Elections 09/22/2005
2005-0166 1362.01-03 Late Elections 09/21/2005
2005-0165 1031.00-00 Exchange of Property Held for Productive Use or Investment 09/21/2005
2005-0164 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 09/21/2005

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